HSN code 94039100 is the 8-digit tariff item for other furniture and parts thereof, of wood, under heading 9403 and sub-heading 940391 (Chapter 94). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 94039100 at a glance
| Tariff item (8 digits) | 94039100 |
|---|---|
| Heading (4 digits) | 9403: Other furniture and parts thereof |
| Sub-heading (6 digits) | 940391: Of wood |
| Chapter | 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings |
| Description | Other furniture and parts thereof, of wood |
| GST rate | 5% or 18%, by description |
The rate for 94039100 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 490 for "Furniture wholly made of bamboo, cane or rattan"; 18% under 9/2025-CT(R), Schedule II, S. No. 612 for "Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 94039100 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9403 | Furniture wholly made of bamboo, cane or rattan | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 490 |
| 9403 | Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 612 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 94039100 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 94039100
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (9403) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (940391) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (94039100), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 9403
- HSN 94031010: Metal furniture of a kind used in offices, of steel (5% or 18%)
- HSN 94031090: Metal furniture of a kind used in offices: other (5% or 18%)
- HSN 94032010: Other metal furniture, of steel (5% or 18%)
- HSN 94032090: Other metal furniture: other (5% or 18%)
- HSN 94033010: Cabinetware (wooden furniture of a kind used in offices) (5% or 18%)
- HSN 94033090: Wooden furniture of a kind used in offices: other (5% or 18%)
- HSN 94034000: Wooden furniture of a kind used in the kitchen (5% or 18%)
- HSN 94035010: Wooden furniture of a kind used in the bed room, bed stead (5% or 18%)
- HSN 94035090: Wooden furniture of a kind used in the bed room: other (5% or 18%)
- HSN 94036000: Other wooden furniture (5% or 18%)
- HSN 94037000: Furniture of plastics (5% or 18%)
- HSN 94038010: Furniture of wicker work or bamboo (other furniture and parts thereof, furniture of other materials... (5% or 18%)
- HSN 94038090: Furniture of other materials, including cane, osier, bamboo or similar materials: other (5% or 18%)
- HSN 94038100: Furniture of other materials, including cane, osier, bamboo or similar materials, of bamboo or rattan (5% or 18%)
- HSN 94038200: Other furniture and parts thereof, of bamboo (5% or 18%)
- HSN 94038300: Other furniture and parts thereof, of rattan (5% or 18%)
- HSN 94039000: Parts (other furniture and parts thereof) (5% or 18%)
See every rate entry for the heading on the HSN 9403 page, or all Chapter 94 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).