From time to time, the GST Council determines the GST rates in India. NIL, 5%, 12%, 18%, and 28% will be the GST rates. GST rates have been notified for all goods and services in India prior to the implementation of GST on 1st July 2017. A look at the GST on furniture is presented in this article.
HSN Code for Wood and Wooden Furniture
Wood, wood charcoal, and articles of wood are part of the HSN Code 44. Wooden products would be subject to GST at varying rates depending on their type.
GST Rate for Firewood, Wood Charcoal and Wood Chips
In the case of GST, wood charcoal (including shell or nut charcoal) is not taxable, regardless of whether it has been agglomerated.
5% GST is charged on wood chips, wood particles, sawdust, scraps, burned logs, briquettes, pellets, and similar forms of wood waste.
Wood and Wooden Furniture attracting 12% GST
The following types of wood and wooden article attract 12% GST:
- Sticks, unturned, unbent or unworked, suitable for making walking sticks, umbrellas, tool handles or the like: Hoopwood; split poles; piles, pickets, stakes of wood that are not sawed lengthwise; wooden sticks that have been roughly trimmed but which have not been turned, bent or otherwise worked.
- Wool made from wood; flour made from wood.
- Wooden sleepers or crossties used in railways and tramways.
- Listed below are wood-containing articles
- Particle board with cement bonding
- Particle boards made of jute
- Board made from rice husk
- Reinforced glass-fibre gypsum board (GRG)
- Boards made from sisal fibre
- Board made from bagasse
- Particle board made from cotton stalks
- Agricultural crop residues are processed into particle/fibreboard
- The manufacture of wooden packaging cases, boxes, crates, drums, and other load boards; wood cable drums; wood pallets; wooden pallet collars.
- Coopers’ products, including staves, including casks, barrels, vats, tubs, and other coopers’ products.
- A wooden tool and its handles, a wooden broom and brush, a wooden boot last and a wooden shoe tree are all examples of wood-made tools.
- Inlaid wood and wood marquetry; cases for jewellery and cutlery; statuettes and other decorations made of wood; wooden furniture.
- The other articles of wood included clothes hangers, spools, cops, bobbins, sewing thread reels, and the like of turned wood used in various textile machinery; Match splints, pencil slats, wooden parts, such as oars, paddles, and rudders for ships, boats, and other floating structures, and decorative articles for household use.
Wood and Wooden Products attracting 18% GST
The following types of wood and wooden article attract 18% GST:
- Rough wood
- A sawn or chipped piece of wood
- Any wood (including strips and friezes for parquet flooring, not assembled) continuously shaped along an edge or face (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded, etc.) with a continuous surface finish [4409]
- With or without veneer, resin-bonded bamboo mat board
- Tiles made from bamboo
- Kitchenware and tableware made of wood
Wood and Wooden Products attracting 28% GST
- Wood that is rough
- The result of sawing or chipping wood
- Wood with continuous surface finishes (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded, etc.) (including strips and friezes for parquet flooring, not assembled)
- The resin-bonded bamboo mat board can be made with or without veneer
- Bamboo tiles
- The use of wood in the kitchen and on the table
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