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Issue ID: 115268
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HSN CODE FOR FURNITURE WORKS

Date 01 Aug 2019
Replies 3 Replies
Views 24419 Views
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. (AI Summary)

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

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