Furniture dealers ask one thing at the counter: what GST rate do I charge on a sofa, a bed, an office chair? Under the GST 2.0 two-slab structure, most finished furniture sits at 18%, while some cane and bamboo items fall lower. This guide breaks down GST on furniture in India for 2026 by material and HSN code, and shows how to bill it correctly. Rates and slabs change — always confirm the current rate and HSN on the GST portal before you raise an invoice.
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). Certain cane, bamboo and rattan articles attract a lower rate. Raw materials like timber and boards are taxed separately from finished goods.
GST on furniture by material
| Furniture type | Typical HSN | GST rate |
|---|---|---|
| Wooden furniture (tables, beds, almirah, wardrobes) | 9403 | 18% |
| Seats & sofas (wooden or upholstered) | 9401 | 18% |
| Metal / steel & office furniture | 9403 | 18% |
| Plastic furniture | 9403 | 18% |
| Mattresses (foam / spring) | 9404 | 18% |
| Cane, bamboo & rattan articles | 9401 / 46 | Lower — verify current |
HSN codes and rates are indicative. Furniture classification depends on material and construction — confirm the exact HSN and current GST rate for your product before billing.
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.
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.
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.
FAQ
What is the GST rate on furniture in India in 2026?
Most finished furniture — wooden, metal, plastic and upholstered — is taxed at 18% GST under HSN Chapter 94. Some cane and bamboo articles attract a lower rate. Confirm the current rate for your specific product on the GST portal before billing.
What is the HSN code for wooden furniture?
Wooden furniture such as tables, beds and almirah generally falls under HSN 9403 (other furniture), while seats and sofas fall under 9401. Mattresses are classified under 9404.
Is GST on furniture 12% or 18%?
Under the current two-slab GST structure most finished furniture is at 18%. Older references to 12% or 28% slabs predate the GST 2.0 rate rationalisation — verify the current rate before you bill.
Can a furniture dealer claim input tax credit?
Yes. A GST-registered furniture dealer can claim input tax credit on GST paid to suppliers, provided the purchase invoices carry a valid GSTIN and matching HSN, and the credit is reconciled with GSTR-2B.
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. Cane and bamboo goods may sit lower — verify per item. See how RichPOS handles GST billing for your furniture shop. Rates and HSN classifications change; confirm current details on the GST portal before invoicing.
