Manufacturing
A furniture manufacturer's GST invoice should classify each piece correctly: seats and chairs under HSN 9401, other furniture such as tables, wardrobes and beds under 9403, both at 18%, and furniture wholly made of bamboo, cane or rattan at 5%. It should list the model or design code, material and finish, dimensions, whether installation is included, and the delivery address, because furniture deliveries and site fitting are where most billing disputes arise.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Office workstation table 1200x600 mm, pre-laminated particle board | 9403 | 20 NOS | 6,800.00 | 1,36,000.00 | 18% |
| Ergonomic office chair with arms, mesh back | 9401 | 20 NOS | 5,200.00 | 1,04,000.00 | 18% |
| Teak wood double bed 1950x1500 mm with headboard | 9403 | 2 NOS | 38,500.00 | 77,000.00 | 18% |
| Cane centre table, wholly of cane | 9403 | 6 NOS | 4,200.00 | 25,200.00 | 5% |
| Steel storage cupboard 4-shelf, powder coated | 9403 | 10 NOS | 9,800.00 | 98,000.00 | 18% |
| Taxable value | ₹4,40,200.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹75,960.00 | ||||
| Invoice total | ₹5,16,160.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: GST Invoice Format: How to Lay Out a Compliant Tax Invoice · SAC Codes for Construction Services Under GST (Heading 9954) · E-Way Bill Limit and Rules: When You Need One and When You Don't · GST Rates and Slabs in India: The Current Structure Explained
Seats, including office chairs, sofas and dining chairs, fall under heading 9401, while tables, beds, wardrobes and cabinets fall under 9403. Notification 9/2025-Central Tax (Rate) places both in the 18% schedule. Furniture wholly made of bamboo, cane or rattan is listed in the 5% schedule under 9403, but only if it is wholly of those materials. A cane table with a plywood top or a steel frame is not wholly of cane, so check construction before applying 5%.
Loose furniture delivered to the customer is a supply of goods. Built-in wardrobes and modular kitchens fixed to walls on the customer's site may form part of a works contract relating to immovable property. In that case the contract is a supply of services, and the customer's input tax credit is restricted. Keep loose furniture and site installation separate on the invoice, and get advice when the contract is a single fitted-interior job.
Furniture makers often send panels for edge-banding, CNC cutting or polishing to other units. Such movements on delivery challans under section 143 must return within one year. Plywood under 4412 and particle board under 4410 sit in the 18% schedule of the new notification, so most inputs carry the same rate as the finished furniture, which keeps credit flowing without an inverted duty build-up except on 5% cane or bamboo lines.
Office and hotel furniture orders often exceed ₹50,000 per consignment and require an e-way bill. Large orders delivered in several trucks need either separate invoices for each truck or one full invoice with delivery challans for each lot under Rule 55(5), and each lot needs its own e-way bill.
From 22 September 2025, wooden furniture of heading 9403 and seats of heading 9401 are taxed at 18%. Only furniture wholly made of bamboo, cane or rattan is listed at 5%.
Loose modules delivered for the customer to fit are goods. Where the manufacturer fixes them permanently on site under a single contract, it may be a works contract service. Describe the arrangement clearly and keep installation charges as a separate line.
Yes, but when you arrange delivery as part of the sale, freight forms part of the value of the goods and is taxed at the furniture rate. Show it as a separate line for transparency, not as an untaxed extra.
It is not a mandatory GST field, but stating the warranty term on the invoice is common practice and helps with after-sales claims. If a warranty replacement is later sent free of charge, issue a delivery challan for the replacement part rather than a fresh invoice, and keep the original invoice number on it.
List each design as a separate line with its own HSN, quantity and rate, rather than one project total. Chairs under 9401 and tables or storage under 9403 may share the 18% rate, but separate lines let the buyer verify the delivered count room by room and let you reconcile partial deliveries against the purchase order.
Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services
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