Heading · Chapter 94 · Section XX, Miscellaneous manufactured articles
HS 9403Furniture, 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: other furniture and parts thereof
- Customs duty
- 25%
- 16 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
12 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9403 10 | Metal furniture of a kind used in offices | 25% | 5% or 18% | kg |
| 9403 20 | Other metal furniture | 25% | 5% or 18% | kg |
| 9403 30 | Wooden furniture of a kind used in offices | 25% | 5% or 18% | kg |
| 9403 40 00 | Wooden furniture of a kind used in the kitchen | 25% | 5% or 18% | units |
| 9403 50 | Wooden furniture of a kind used in the bed room | 25% | 5% or 18% | units |
| 9403 60 00 | Other wooden furniture | 25% | 5% or 18% | units |
| 9403 70 00 | Furniture of plastics | 25% | 5% or 18% | kg |
| 9403 82 00 | Of bamboo | 25% | 5% or 18% | units |
| 9403 83 00 | Of rattan | 25% | 5% or 18% | units |
| 9403 89 00 | Other | 25% | 5% or 18% | units |
| 9403 91 00 | Of wood | 25% | 5% or 18% | kg |
| 9403 99 00 | Other | 25% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 16 tariff items: 25%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 16 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 490 | Furniture wholly made of bamboo, cane or rattan | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 612 | Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9403 | Other furniture and parts thereof | — | — |
| 940301 | Predominantly of marble | 2.2% | Rs. 236 per Piece |
| 940399 | Others | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 16 tariff items
China: the same goods (9403)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 24 in force and 8 expired under 9403. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9403.10.00.00 | Metal furniture of a kind used in offices办公室用金属家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9403.20.00.00 | Other furniture of metal其他金属家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9403.30.00.10 | Wooden office furniture of endangered wood濒危木制办公室用木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABFEPQ |
| 9403.30.00.90 | Other wooden furniture of a kind used in offices其他办公室用木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABMPQ |
| 9403.40.00.10 | Wooden kitchen furniture of endangered wood濒危木制厨房用木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABFEPQ |
| 9403.40.00.90 | Other wooden furniture for kitchens其他厨房用木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABMPQ |
| 9403.50.10.10 | Bedroom furniture of endangered rosewood卧室用濒危红木制家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABFEPQ |
| 9403.50.10.90 | Other bedroom furniture of rosewood其他卧室用红木制家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9403.50.91.00 | Bedroom furniture of natural lacquered wood卧室用天然漆漆木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABMPQ |
| 9403.50.99.10 | Other bedroom furniture of endangered wood卧室用其他濒危木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABFEPQ |
| 9403.50.99.90 | Other wooden furniture for bedrooms卧室用其他木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABMPQ |
| 9403.60.10.10 | Other furniture of endangered rosewood濒危红木制其他家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABFEPQ |
| 9403.60.10.90 | Other furniture of rosewood其他红木制家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9403.60.91.00 | Other wooden furniture lacquered with natural lacquer其他天然漆漆木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABMPQ |
| 9403.60.99.10 | Other furniture of endangered wood濒危木制其他家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABFEPQ |
| 9403.60.99.90 | Other wooden furniture其他木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9403.70.00.00 | Plastic furniture塑料家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9403.82.00.10 | Furniture of endangered wild bamboo濒危野生竹制的家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEPQ |
| 9403.82.00.90 | Other furniture of bamboo其他竹制的家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9403.83.00.10 | Furniture of endangered rattan濒危藤制的家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEFPQ |
| 9403.83.00.90 | Other furniture of rattan其他藤制的家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9403.89.10.00 | Furniture of wickerwork or similar materials柳条及类似材料制的家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9403.89.20.00 | Furniture of stone石制的家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9403.89.90.00 | Furniture of other materials其他材料制的家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous9402Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articlesOne level upChapter 94Furniture, 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 buildingNext9404Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.