GST on Furniture in India (2026): Rates & HSN Codes
Wooden, metal and plastic furniture is taxed at 18% GST after GST 2.0, while bamboo, cane and rattan furniture sits at 5%. Here's the complete rate and HSN guide.
Part of: The Complete GST Guide for Small Business in India (2026)
Furniture is a large GST category covering everything from a wooden dining set to office chairs and modular kitchens. After GST 2.0 (effective 22 September 2025), most furniture sits at the 18% standard slab, with a concessional 5% for furniture made of bamboo, cane or rattan. This guide covers the rates and HSN codes furniture makers and dealers bill against.
Quick answer: wooden, metal and plastic furniture is 18% GST; bamboo, cane and rattan furniture is 5%.
GST rates & HSN codes for furniture
| Item | HSN | GST rate |
|---|---|---|
| Seats / chairs (wood, metal, plastic) | 9401 | 18% |
| Office, kitchen & bedroom furniture (wood) | 9403 | 18% |
| Metal furniture | 9403 | 18% |
| Plastic furniture | 9403 | 18% |
| Bamboo / cane / rattan furniture | 9401 / 9403 | 5% |
| Mattresses (foam / spring) | 9404 | 18% |
Points for furniture dealers
- Most furniture that was 28% before GST 2.0 is now 18% — check your masters are updated.
- The material drives the rate: bamboo/cane/rattan is 5%, everything else is generally 18%.
- Claim input tax credit on the timber, board, hardware and transport that go into what you make and sell.
General information only, not tax advice. GST rates and HSN classification change and depend on the exact product — verify the current position before billing. Last reviewed: September 2026.
