GST RATE FOR WOODEN SOFA SET

[SANJEEV JADHAV]

Dear Experts, Please inform GST rate and HSN for Wooden Sofa Set.

[Gunjan Shah]

As per Custom Tariff CUSTOMS TARIFF ACT, 1975

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

CHAPTER 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; *luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building

Either it would fall under

9403 60 00 - Other wooden furniture

or

9403 90 00 - Parts

and for the above HSN, the GST rate is 18%

[SANJEEV JADHAV]

Dear Sir, Thank you very much for your reply.

AI Summary

GST classification for wooden sofa sets directs furniture HSN headings and the corresponding standard GST rate. Wooden sofa sets are classifiable under tariff provisions for furniture in Chapter 94, ordinarily as other wooden furniture or as parts where applicable; classification as complete furniture versus parts determines the applicable HSN heading and the standard GST rate associated with that heading.