Modular Kitchen HSN Code Explained for Easy GST Filing: 1 Minute to Find the Right HSN Code and Simplify Your Modular Kitchen GST Process

I’ve filed GST for modular kitchen projects long enough to know that classification errors are the fastest way to trigger notices, interest, and workflow delays. A clear grasp of HSN codes—especially when a kitchen is delivered as a mix of furniture, cabinets, hardware, countertops, and appliances—keeps your documentation clean and defensible. Modular kitchens often straddle multiple chapters: furniture (94), wood products (44), plastics (39), stone (68), and appliances (85). The safest approach is to classify each component based on material, function, and how it’s supplied.

Misclassification is not just administrative pain—it affects margins. Steelcase’s workplace research notes that operational inefficiencies can absorb up to 20% of project value through rework and compliance overhead in complex build-outs; poor documentation is a common culprit. The WELL v2 framework also ties transparent procurement documentation to healthier project delivery behaviors, urging clear material declarations and traceability. These signals underscore the value of precise HSN mapping when kitchens combine fabricated modules, fixtures, and equipment.

Core HSN Classes for Modular Kitchens

For GST, modular kitchen elements typically fall into these buckets:

1. Cabinet carcasses and assembled modules: Chapter 94 (Furniture). Pre-assembled or ready-to-assemble kitchen cabinets are generally captured under furniture headings (e.g., 9403 for other furniture and parts). If supplied as complete furniture modules meant to be installed without further fabrication, 9403 is a common path.
2. Wood-based panels, carcass components, and shutters (material-centric supply): Chapter 44 (Wood and articles of wood). If you supply panels, boards, or unfinished wooden parts, check 4412 (plywood, veneered panels) or relevant 44 series headings for semi-finished goods.
3. Stone and engineered stone countertops: Chapter 68 (Articles of stone, plaster, cement). Natural stone and quartz slabs typically sit in 6802 (worked monumental or building stone), with fabricated countertops often remaining within Chapter 68 based on processing.
4. Stainless steel sinks and hardware: Chapter 73 (Articles of iron or steel). Sinks align with 7324 (sanitary ware), while hinges, channels, and brackets can fall within various 73-series headings depending on form.
5. Appliances (hob, oven, chimney): Chapter 85 (Electrical machinery and equipment). Built-in hobs may fall under 7321 if gas-operated (stoves and cookers), while electric ovens/exhaust fans/chimneys land in 85-series headings such as 8516 (electric ovens) or 8414 (fans) depending on specification.
6. Plastic accessories (edge bands, inserts): Chapter 39 (Plastics). Edge bands and polymer profiles are commonly classified in 3916/3917 based on profile and form.
7. Worktops of wood or composite: Depending on construction, these may sit in 44 (wood-based boards) or 94 if supplied as part of furniture. Always assess degree of fabrication and intended function.

GST Rate Orientation

Rates depend on the exact tariff line and notifications in force at the time of supply. In practice, furniture under 9403 often attracts 18% GST, many appliances fall at 18%, and certain building materials vary. When a contract covers supply and installation, break out materials vs. services clearly; works contract scenarios may attract different treatment. Keep your rate grid pinned to updated CBIC notifications and schedule entries.

Classify by Supply Form, Not Just Material

My rule of thumb: classify as furniture when the item functions as a cabinet or storage module in its supplied state. If you’re delivering raw boards or semi-finished slabs, classify under materials (44 or 68). Hardware and sinks follow their material chapters, and appliances stay with 85 (or 7321 for gas cookers). Mixed kits must be split by line items—avoid umbrella classification for convenience. For projects involving spatial planning or module optimization before fabrication, a room layout tool helps visualize cabinet families and bill of quantities so your invoice mirrors the built scope.

Document Trail That Survives Scrutiny

For each line item: include product description, dimensions, material spec, finish, tariff heading, and GST rate. If the item is assembled furniture (e.g., base cabinet with door and hardware), make that explicit. For slabs and tops, mention processing steps—cut-outs, edge finishing, and polishing—since these affect classification within Chapter 68. Appliances should carry model numbers and energy/electrical specs aligning to the correct heading in Chapter 85 or 7321.

Common Mistakes and How I Avoid Them

1. Lumping all fabricated elements under Chapter 44 because there’s wood somewhere in the build. If it functions as furniture, 9403 is safer.
2. Calling engineered quartz tops “ceramic” and misrouting them; engineered stone stays in Chapter 68.
3. Treating a supply-and-install invoice as pure goods. Separate goods and services lines to avoid rate confusion.
4. Ignoring fasteners and hardware; individually significant components should be listed, especially premium runners and hinges.
5. Skipping appliance model specificity; customs-facing headings rely on exact function and power.

Billing Structure for Modular Kitchens

Break your quote and invoice into these modules:

1. Cabinet modules (base, wall, tall) under 9403, described per piece with finishes and hardware levels.
2. Countertops under 6802/Chapter 68 with fabrication notes.
3. Sinks and faucets under 7324/other sanitary ware headings.
4. Hardware packs (hinges, slides) under 73-series headings.
5. Appliances individually under 85 or 7321.
6. Edge bands and polymer profiles under 39.
7. Installation/service lines with clear scope (leveling, fixing, cut-outs) and applicable GST for services.

Ergonomic and Human Factors Considerations

Though GST is the focus, classification benefits from detailing ergonomics in specs: counter heights (860–900 mm typical), lighting at 300–500 lux on work surfaces per IES kitchen task guidance, and low-glare, warm-neutral lighting (3000–4000 K) with CRI 90+ for accurate color rendering. When specs include ergonomic accessories—pull-down shelves, soft-close dampers—list them distinctly; transparency improves both user comfort and audit readiness.

Color, Acoustics, and Material Notes

Color choices impact user behavior: Verywell Mind’s color psychology overview notes that warm hues can feel inviting, while cool neutrals support focus; translating this to finishes clarifies the design intent of modules described as furniture, strengthening the case for 9403. Acoustic comfort matters in open kitchens—soft-close hardware and dampening materials reduce impulse noise, and describing these features in invoices or BOQs can justify premium classifications and rates.

Step-by-Step GST Filing Flow

1. Build a classification matrix mapping each SKU to its HSN, description, and rate.
2. Generate a BOQ that mirrors installation drawings—use an interior layout planner to ensure counts and dimensions match site realities.
3. Split goods vs. services explicitly in the invoice.
4. Attach spec sheets and fabrication notes to high-value items (tops, appliances).
5. Validate rates against the latest notifications before filing.
6. Archive supplier invoices and serial numbers for appliances to maintain traceability.

FAQ

Which HSN applies to a fully assembled kitchen cabinet?

Most assembled or ready-to-assemble kitchen cabinets classify under 9403 (other furniture and parts of furniture). Include finish, dimensions, and hardware notes to substantiate furniture function.

How do I classify plywood and MDF used for carcasses?

Supply of boards or panels as materials typically falls under Chapter 44 (e.g., 4412 for plywood, veneered panels). If those panels are delivered as finished cabinets, shift to 9403.

What about quartz or granite countertops?

Engineered stone and natural stone countertops generally sit in Chapter 68, commonly 6802 for worked stone. Add fabrication details (edge profiling, cut-outs) in the description.

Are kitchen chimneys and exhaust hoods in Chapter 85?

Yes, most electric chimneys/exhaust hoods are classified under Chapter 85 (often 8414 for fans with filtration). Verify the exact subheading based on airflow and electrical characteristics.

How do I treat gas hobs vs. electric ovens?

Gas cookers/hobs often classify under 7321, while electric ovens generally fall under 8516. Keep model and technical specs on the invoice.

If I supply installation along with goods, does the GST rate change?

Works contract treatment depends on scope and jurisdiction; best practice is to separate goods from services lines and apply the applicable rates individually to avoid misapplication.

Do hinges, slides, and brackets need separate HSN lines?

If they’re significant in value or specified as premium hardware, list them under appropriate 73-series headings. Bundling is possible for small consumables, but clarity reduces disputes.

What lighting specifications should I record for kitchen task areas?

Target 300–500 lux on worktops with 3000–4000 K LEDs and high CRI. Referencing IES task lighting guidance supports accurate spec documentation, especially when luminaires are part of the supply.

Can color and finish descriptions affect classification?

They don’t change the chapter, but clear finish/spec notes reinforce the item’s function as furniture (9403) or material (44/68), which helps during audits.

Should I use a single HSN for the entire modular kitchen?

No. Split the invoice by functional components—cabinets, tops, appliances, hardware, services—to mirror tariff chapters accurately and prevent rate errors.