Goods and Services Tax (GST) on furniture in India falls under the category of taxable goods. The applicable GST rates for furniture depend on the type of furniture, its use, and materials. Here’s a breakdown of how GST applies to furniture:

1. GST Rates on Furniture 18% GST is applicable to most furniture items, including wooden furniture, steel furniture, upholstered furniture, and plastic furniture. 12% GST applies to certain mattresses and bed linens when sold separately. 0% GST is applicable for furniture that is used for agricultural purposes or in certain handicraft items made by artisans.

2. GST on Furniture Made of Wood Furniture made primarily from wood, such as wooden chairs, tables, beds, and wardrobes, attracts an 18% GST. In case of custom-made furniture, like bespoke designs or furniture made from high-end materials, the GST remains the same (18%) unless specified otherwise by a local government notification.

3. GST on Office and Home Furniture Office furniture (such as desks, chairs, filing cabinets) and home furniture (like sofas, dining tables, beds) are also taxed at 18% GST. Modular furniture often follows the same GST rate, provided it meets the material and structure requirements of regular furniture.