The HSN (Harmonized System of Nomenclature) code for shoe racks falls under heading 9403, which covers other furniture and parts thereof.
Here’s a breakdown:
- 94: Furniture; bedding, mattresses,
mattress supports, cushions, and similar stuffed furnishings; lamps and
lighting fittings, not elsewhere specified or included; illuminated signs,
illuminated name-plates, and the like; prefabricated buildings
- 03: Other furniture and parts thereof
Specifically, shoe racks can be classified
under:
- 9403.20: Other metal furniture
- 9403.30: Wooden furniture of a kind used in
offices
- 9403.60: Other wooden furniture
- 9403.70: Furniture of plastics
For GST purposes in India, the GST rate for
furniture classified under HSN code 9403 is generally 18%.
