Shops and retail

GST invoice format for a furniture shop or showroom

A furniture showroom invoice covers bulky goods that are usually ordered, paid for in advance and delivered later. Most furniture of heading 9403, seating of 9401 and mattresses of 9404 are taxed at 18%, while furniture wholly made of bamboo, cane or rattan is at 5%. The invoice should show material and dimensions, finish or fabric, the delivery address and date, assembly terms, and the link to any advance receipt already issued against the order.

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Sample furniture shop invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Engineered wood 3-door wardrobe (180 x 55 x 210 cm)	9403	1 PCS	28,500.00	28,500.00	18%
Fabric 3-seater sofa	9401	1 PCS	34,900.00	34,900.00	18%
Queen size spring mattress (152 x 198 cm)	9404	1 PCS	18,990.00	18,990.00	18%
Cane rocking chair, wholly of cane	9403	2 PCS	6,500.00	13,000.00	5%
Steel office cabinet, 4 drawers	9403	1 PCS	14,200.00	14,200.00	18%
Taxable value				₹1,09,590.00
GST (CGST + SGST, or IGST if inter-state)				₹18,036.20
Invoice total				₹1,27,626.20

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a furniture shop invoice needs

Material and construction: Solid wood, engineered wood, steel and cane carry different rates or HSN. Stating the material of each piece supports the rate charged and settles quality disputes when a customer later questions what was delivered.
Dimensions and finish: Sofas, beds and wardrobes come in many sizes and finishes. Width, depth, height, fabric or laminate code on the invoice confirm the exact item ordered and help with replacement of damaged panels.
Order and advance reference: Furniture is often booked with an advance and delivered weeks later. Quoting the order number and the receipt voucher for the advance ties the final invoice to the money already collected.
Delivery address and date: Showrooms deliver to homes and offices, sometimes in another state. The delivery address supports place of supply and e-way bill details, and the date records when the goods actually left the warehouse.
Assembly or installation terms: Many pieces are delivered flat-packed and assembled on site. Stating whether assembly is included avoids surprise charges and makes clear whether the price is a single supply of goods.
Warranty on frame and mechanism: Recliners, sofa-cum-beds and storage beds have mechanisms with separate warranty terms. Recording the warranty period on the invoice links any later service request to the original sale.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a furniture shop

18% for most furniture, 5% for bamboo and cane

Notification 9/2025-Central Tax (Rate) places furniture wholly made of bamboo, cane or rattan in the 5% schedule, and other furniture of heading 9403 with parts in the 18% schedule. Seats of heading 9401, including sofas and chairs, are at 18%, as are mattresses and bedding articles of heading 9404, other than coir products and cotton quilts within the specified value limit. The word wholly matters: a cane chair on a steel frame or with a plywood seat is not wholly of cane, so a showroom should only use the 5% rate for pieces that genuinely qualify.

No GST on advances for goods

Furniture orders are routinely booked with an advance. Notification 66/2017-Central Tax removed the requirement to pay GST at the time of receiving advances for supplies of goods for taxpayers other than composition dealers, so tax on goods becomes payable when the invoice is issued at delivery. The showroom still issues a receipt voucher for the advance as a record. If an order is cancelled, a refund voucher is issued. The final tax invoice should show the full value, tax, and the advance adjusted against the balance payable, quoting the receipt voucher number.

Delivery, e-way bills and inter-state orders

A sofa set or bedroom set easily crosses the e-way bill limit, so an e-way bill must accompany the delivery when the value crosses the threshold that applies to that movement. If a showroom in one state delivers to a customer's address in another state, the supply is inter-state and IGST applies, with place of supply at the delivery location. Free delivery included in the price is part of the value of the furniture, while separately charged transport follows the main supply when it is incidental to it. Print the delivery address and vehicle details on the invoice copy that travels with the goods.

Modular and built-in work is different

A showroom that sells freestanding furniture is supplying goods. When the same business designs, fabricates and fixes modular kitchens or built-in wardrobes into a building, the work may become a works contract, which is a supply of services with its own rate and SAC rather than a sale of goods under heading 9403. Keep the two activities on separate invoices and get the classification of fitted work confirmed, because applying the goods rate to a works contract, or the reverse, misstates tax and can lead to demands with interest later.

Common billing mistakes

Charging 5% on cane or bamboo furniture that has a metal frame or plywood parts and so is not wholly made of cane, bamboo or rattan.
Collecting a large booking advance without any receipt voucher, then losing track of it when the final invoice is raised.
Delivering a high-value bedroom set to a customer without an e-way bill only because the showroom's own vehicle was used for the trip.
Billing fitted modular kitchens as furniture under heading 9403 when the job was really a works contract fixed to the building.

Furniture shop GST invoice: FAQ

What is the GST rate on furniture?

Most furniture of wood, metal or engineered board under heading 9403, seats under 9401 and mattresses under 9404 are taxed at 18%. Furniture made wholly of bamboo, cane or rattan is taxed at 5%. Check the material of each piece, because mixed-material furniture usually falls outside the 5% entry.

Do I need to pay GST when a customer pays an advance for furniture?

For goods, a regular taxpayer does not pay GST on receipt of an advance; tax is due when the invoice is issued on delivery. Issue a receipt voucher for the advance, then adjust it on the final tax invoice. Composition dealers follow their own rules on advances.

Is the delivery charge taxable on a furniture bill?

Delivery that is included in the price is part of the value of the furniture and taxed at its rate. Where delivery is shown as a separate charge but is incidental to the sale of furniture, it is generally taxed as part of the principal supply. Show it as a separate line if you charge it separately, for transparency.

What HSN codes does a furniture shop use?

Use 9401 for seats and sofas, 9403 for other furniture such as beds, tables, wardrobes and cabinets, and 9404 for mattresses and bedding. Furniture parts are classified with the furniture they belong to. A four-digit HSN is enough for B2B invoices up to five crore rupees turnover.

Sources: CBIC — Notification 9/2025-Central Tax (Rate), goods rate schedules · CBIC — CGST Act and Rules (sections 15, 31, 34; Rules 27 and 46) · CBIC — Notification 66/2017-Central Tax (no GST on advances for goods)

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