GST on Furniture in India 2026: Rates, HSN Codes & Billing

Furniture dealers ask one thing at the counter: what GST rate do I charge on a sofa, a bed, an office chair? Under the rates in force since 22 September 2025 (main slabs 5% and 18%), most finished furniture is 18%, and furniture wholly made of bamboo, cane or rattan is 5%. This guide breaks down GST on furniture in India for 2026 by material and HSN code, and shows how to bill it correctly.

Short answer: GST rate on furniture in 2026

Finished furniture — wooden, metal, plastic or upholstered — is generally taxed at 18% GST and falls under HSN Chapter 94 (headings 9401 for seats, 9403 for other furniture). Furniture wholly made of bamboo, cane or rattan (HSN 9403) is 5%. Seats and chairs under 9401 stay at 18% whatever they are made of. Mattresses, including coir mattresses, are 18% under 9404. Raw materials like timber and boards are taxed separately from finished goods.

GST on furniture by material

Rates checked against Notification 9/2025-Central Tax (Rate), 17 September 2025 on 22 October 2026: bamboo, cane and rattan furniture is Schedule I, S. No. 490 (5%); seats are Schedule II, S. No. 610, other furniture S. No. 612 and mattresses S. No. 613 (18%). Classification depends on material and construction, so confirm borderline items with your CA.

HSN codes for furniture (Chapter 94)

• 9401 — Seats and chairs, whether or not convertible into beds, and parts (includes sofas).
• 9403 — Other furniture (tables, beds, cupboards, almirah, office and shop furniture) and parts.
• 9404 — Mattress supports, mattresses, quilts and similar bedding.

Use the correct 4- or 6-digit HSN on every tax invoice. HSN reporting depth depends on your turnover — see our GST invoice format guide.

How GST applies at the furniture counter

For an intra-state sale you split the 18% as 9% CGST + 9% SGST; for an inter-state sale you charge 18% IGST. A furniture bill of ₹50,000 at 18% carries ₹9,000 GST — ₹4,500 CGST and ₹4,500 SGST within the state. Show the HSN, taxable value, rate and tax split clearly on the invoice.

In a billing app such as RichPOS, you save the HSN code and GST rate on each item once (18% on a sofa under 9401, 5% on a cane table under 9403). Every bill applies that rate, splits it into CGST + SGST or IGST from the place of supply, and the GST sales report groups the tax by HSN.

Input tax credit for furniture dealers

Registered dealers can claim input tax credit (ITC) on GST paid to manufacturers and suppliers, offsetting it against GST collected on sales. Keep every purchase invoice with a valid GSTIN and matching HSN so your ITC is not disallowed. Reconcile purchases against your GSTR-2B before filing.

Selling furniture from a shop? See billing software for retail shops.

Billing furniture correctly with a POS

Furniture SKUs vary by material, size and finish, and each needs the right HSN and rate on the bill. A GST-ready POS like RichPOS stores the HSN and tax rate against each item, so the correct 18% (or the applicable rate) and CGST/SGST split print automatically — no manual tax maths at the counter. It also tracks stock by variant and keeps sales and GST summaries ready for your returns. See pricing or read our billing software checklist.

Related guides: Best Billing Software for Furniture Shops in India (2026); Packing and Freight Charges in GST Invoice: Rate and HSN.

Bottom line

For 2026, treat finished furniture as an 18% GST item under HSN Chapter 94, split as 9% CGST + 9% SGST within your state, and store the HSN and rate against each SKU so billing stays correct. Furniture wholly made of bamboo, cane or rattan is 5%. See RichPOS for retail shops to bill your furniture shop.