HSN CODE FOR FURNITURE WORKS

[RAHUL GAIKWAD]

My client is Providing all furniture related and interior related works for Banks i.e Manufacting of Tables and chair and storage etc.

which HSN is applicable for him

I am cofused between 9403 and 998891

please help

[KASTURI SETHI]

From the framing of your query, it appears that your client is engaged in the manufacture of furniture (9403) as well as repair service (9987) as defined below and also manufacturing services of furniture (9988) i.e. job work as defined below. In my view your client is engaged in the first two : 9403 and 9987. So it is a composite supply and tax rate of principal supply will apply on the entire supply. The definitions are given below:

Section 2 :(72)CGST Act : “manufacture” means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly;

(A) Serial No.437. 9403 [Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof]

(B) 998724 Repair services of furniture Serial No.25(ii) Notf. No.11/17-CT(Rate) as amended

This service code includes reupholstering, refinishing, repairing and restoring of furniture and home furnishings

(C) 998891 Furniture manufacturing services Serial No.26(iv) Notif. No.11/17-CT(Rate)(Job work)

[RAHUL GAIKWAD]

Thanks a lot for crystal clear reply

[JITENDRA PAL]

i am confused HSN code of Bamboo and woods Suppliers business

AI Summary

HSN classification for furniture: composite supply treatment applies and tax follows the principal supply rule. HSN classification distinguishes manufacture of furniture as goods under HSN 9403, repair and refinishing as repair services, and job work as furniture manufacturing services; when manufacture and service elements coexist in a single transaction it may be a composite supply and the tax rate of the principal supply applies to the entire transaction, guided by the statutory definition of 'manufacture' as processing that yields a new product with distinct name, character and use.