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GST on Furniture in India (2025): Latest Rates, HSN Codes & Impact

Know the latest GST rates on furniture in India. Find HSN codes, tax slabs for wooden, metal & plastic furniture, and how GST affects pricing & businesses.

The GST rate on furniture varies based on the material type and category. Most wooden, metal, and plastic furniture fall under the 18% GST slab, ensuring standardized taxation. However, luxury furniture made from glass or stone attracts 28% GST, reflecting its premium classification. Additionally, textile-based furniture products like mattresses and bedding are taxed at 18% GST. These rates help businesses manage cost compliance while streamlining taxation under the unified GST system.

Knowing GST rates on furniture is important for buyers and sellers because it affects the final price. With furniture being a big market in India, understanding these rates helps people make better purchasing decisions. This blog explains GST rates on different types of furniture with HSN codes and discusses its impact on furniture businesses and compliance.

GST Rates on Furniture

Below is the GST rate table for furniture items in 2025, helping consumers and businesses manage costs and compliance effectively:

Furniture Type GST Rate HSN Code
Wooden furniture 12% 9403
Metal or luxury furniture 28% 9403
Plastic furniture 18% 9403
Mattresses and bedding 18% 9404

Understanding these rates helps consumers and businesses manage costs and compliance effectively.

GST on Wooden Furniture

Wooden furniture attracts 12% GST under HSN Code 9403. Products included are tables, chairs, wardrobes, beds, and office furniture. These rates apply to furniture primarily made of wood, ensuring affordability for everyday use.

HSN Code Wooden Furniture Type GST Rate
9403 Tables, Chairs, and Wardrobes 12%
9403 Office Desks and Shelves 12%
9403 Wooden Beds 12%
4419 Tableware and Kitchenware 5%

Understanding these rates helps both consumers and businesses make informed decisions.

GST on Metal and Steel Furniture

Metal and steel furniture attract 18% GST under HSN Code 9403. Items include cabinets, lockers, office desks, and modular furniture. These products are commonly used in offices, institutions, and industrial setups.

HSN Code Metal Furniture Type GST Rate
9403 Steel Cabinets 18%
9403 Office Lockers 18%
9403 Modular Steel Furniture 18%
9403 Industrial Shelves 18%

This uniform rate simplifies compliance for manufacturers and consumers.

GST on Plastic and Synthetic Furniture

Plastic and synthetic furniture attract 18% GST under HSN Code 9403. Items include plastic chairs, tables, storage units, and stools. These are commonly used for homes, offices, and outdoor settings due to their affordability and durability.

HSN Code Plastic Furniture Type GST Rate
9403 Plastic Chairs 18%
9403 Plastic Tables 18%
9403 Storage Units 18%
9403 Plastic Stools 18%

This rate ensures standardized taxation across all synthetic furniture products.

Impact of GST on Furniture Businesses

The introduction of GST has significantly impacted the furniture industry by simplifying the tax structure and replacing multiple taxes like VAT, excise duty, and CST with a unified system. With GST rates ranging from 12% for wooden furniture to 28% for luxury items, businesses now face clearer tax compliance and pricing structures.

GST has streamlined logistics by removing state-level barriers, reducing transportation costs and delivery times, especially for raw materials like wood, metal, and plastic. Input Tax Credit (ITC) under GST allows manufacturers and retailers to claim credit for taxes paid on raw materials, enhancing profitability.

However, the higher GST rate of 28% on luxury and metal furniture has increased prices for premium products, potentially affecting demand in the high-end market. Overall, GST has created transparency and efficiency, benefitting organized players while challenging unorganized sectors to adapt to compliance requirements.

Benefits of New GST Structure on Furniture Industry

GST has brought several benefits to the furniture industry, fostering growth and transparency.

  1. Streamlining Taxation: By combining VAT, excise duty, and CST, GST made it easier for businesses to calculate and comply with taxes. Paperwork and administrative burdens have been reduced.
  2. Transparency and reduced fraud: GST filings are digital, reducing fraud and corruption across the supply chain. Every transaction is traceable, creating a fairer market.
  3. Input Tax Credit (ITC): Raw materials like wood, metal, and plastic can be claimed for ITC. Organized players have benefited from this benefit.
  4. Improved Logistics: With GST, state-level barriers have been eliminated, reducing transportation costs and improving delivery timelines.
  5. Organizational Benefit: GST encourages the unorganized sector to adopt compliant practices, resulting in greater competition and a level playing field.

GST has improved efficiency and transparency in the furniture industry.

Checkout the HSN code for furniture

GST Registration for Furniture Dealers

Below is the GST registration process for furniture dealers, outlining the key steps to obtain a GSTIN and ensure compliance:

  1. Visit the GST Portal: Go to www.gst.gov.in
  2. Create a New Account: Click on “Register Now” and choose “New Registration.”
  3. Enter Business Details: Fill in details like business name, PAN, email, and mobile number.
  4. Submit OTP Verification: Verify the email and mobile number with the OTP received.
  5. Fill Application Form: Complete Part-B with details like business address, bank account, and business activity.
  6. Upload Documents: Upload PAN, Aadhaar, address proof, and bank details.
  7. Submit and Verify: Submit the application and verify using DSC, E-Sign, or EVC.
  8. Receive GSTIN: Once approved, you’ll receive the GSTIN and Certificate of Registration.

This process ensures compliance for furniture dealers under GST laws.

FAQs About GST on Furniture Items

What is the GST rate on furniture?

The GST rate on furniture in India is 18% for most types, including wooden, metal, and plastic furniture. However, luxury furniture made from glass or stone may attract a higher 28% GST. This rate applies to all types of mattresses, including foam, coir, and spring mattresses.

What is the GST rate for scrap furniture?

Scrap furniture attracts 18% GST under HSN Code 3915 if it is made from taxable materials. The rate is based on the classification of the material being sold as scrap.

About the Author

Harish, the Chief Research Officer, holds a BE in Electronics and Communication, an MS in Data Science, and a Ph.D. in Artificial Intelligence. His diverse academic background enables him to complex legal research challenges and in technology. With expertise in predictive modelling and data analysis, he leads R&D initiatives. His knowledge bridges the gap between scientific research and technological advancements. This empowers him to develop solutions and strategic insights for the future of research and innovation.

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