Looking up the HSN code for a stool, chair, table or bed? This guide maps the furniture items Indian shops sell every day to their HSN codes and GST rates, so every bill you print is correct.
If you run a furniture shop, you probably bill a dozen different product types in a day: plastic stools, office chairs, dining tables, double beds, mattresses. Each one needs the right HSN code on the GST invoice, and the codes are not always obvious. A stool and a bed are both "furniture", but they sit under different headings, and the material (wood, metal, plastic, cane) changes the code again.
This guide breaks down the HSN codes furniture retailers use most, starting with the question we see most often: what is the HSN code for a stool?
Almost all furniture falls under Chapter 94 of the HSN schedule. Within that chapter, four headings cover what a typical shop sells:
The first rule to remember: anything designed to be sat on goes under 9401, and most other furniture goes under 9403. Beds are not "seats", so they land in 9403, while a sofa-cum-bed is primarily a seat and stays in 9401.
A stool is a seat, so its HSN code starts with 9401. The 6-digit code then depends on the frame material:
| Stool type | HSN code (6-digit) |
|---|---|
| Wooden stool (not upholstered) | 9401 69 |
| Wooden stool with cushioned seat | 9401 61 |
| Metal or steel stool | 9401 79 |
| Metal stool with cushioned seat | 9401 71 |
| Plastic stool | 9401 80 |
| Bamboo stool | 9401 52 |
| Cane or rattan stool | 9401 53 |
A common mistake is billing a plastic stool under Chapter 39 (plastic articles). Because it is a seat, Chapter 94 takes priority. Kitchen step stools and bar stools follow the same logic: classify by material and whether the seat is upholstered.
Tables, beds and cupboards all come under heading 9403, split by material and where the furniture is used:
| Item | HSN code (6-digit) |
|---|---|
| Metal office table, steel almirah for office | 9403 10 |
| Other metal furniture (steel cot, metal rack) | 9403 20 |
| Wooden office table, office cabinet | 9403 30 |
| Wooden kitchen cabinets | 9403 40 |
| Wooden bed, bedroom wardrobe, dressing table | 9403 50 |
| Wooden dining table, TV unit, bookshelf | 9403 60 |
| Plastic table or cabinet | 9403 70 |
| Bamboo or cane furniture (non-seat) | 9403 82 / 9403 83 |
For mattresses and bedding, use heading 9404: 9404 10 for mattress supports (bed bases), 9404 21 for foam or rubber mattresses, 9404 29 for other mattresses such as spring or coir, and 9404 90 for pillows and cushions.
Most furniture in Chapter 94 attracts 18% GST. This covers wooden, metal and plastic chairs, stools, tables, beds and storage units, as well as most mattresses.
The main exception is bamboo, cane and rattan furniture, which moved to 5% GST in the rate rationalisation that took effect on 22 September 2025. If you sell cane stools or rattan chairs, make sure your billing software is not still charging the old rate.
GST rates do change through CBIC notifications, so treat any rate list (including this one) as a starting point and confirm the current rate before you set up a new product in your billing system.
The number of digits depends on your annual aggregate turnover in the previous financial year:
Most small furniture shops fall in the first group, but using the full 6-digit code anyway costs nothing and makes your GSTR-1 HSN summary cleaner.
Billing software like Trayvo lets you store the HSN code and GST rate against every product, so each invoice picks up the right values automatically and your HSN-wise summary is ready at return filing time.
A plastic stool is classified under HSN code 9401 80 (other seats), not under Chapter 39 for plastic articles. Shops with turnover up to ₹5 crore can show 9401 on B2B invoices, while larger businesses must show at least 9401 80.
Wooden, metal and plastic stools and chairs attract 18% GST. Stools and chairs made of bamboo, cane or rattan attract 5% GST from 22 September 2025. Always confirm the latest rate before updating your product list.
No. A regular bed is "other furniture" and falls under 9403 (9403 50 for a wooden bedroom bed), while a sofa is a seat under 9401. A sofa-cum-bed stays under 9401 because its primary function is seating.
If your annual turnover is up to ₹5 crore, the HSN code is mandatory on B2B invoices and optional on B2C bills. Above ₹5 crore, a 6-digit HSN code is required on every invoice, including sales to walk-in customers.
You can search the item name in the Trayvo HSN Code Finder or look it up on the GST portal's HSN search. Classify the item by its material and main use, then note the code against the product in your billing software.
Start using Trayvo today and see the difference in your shop.