Tax Guide, Artisan Furniture, IN
1. Overview of GST in India
India operates under a Goods and Services Tax (GST) system governed by the Central Board of Indirect Taxes and Customs (CBIC). The standard GST rate applicable to furniture products is 18%. This rate is uniform across India and is applied at the point of sale. All prices displayed on our India website are exclusive of GST. The GST amount is calculated and added during checkout for all domestic transactions.
2. Fulfilment Policy and GST Nexus
All orders are fulfilled from our Rajasthan (Jaipur) facility. We ship Pan-India, covering all states and union territories. GST is applied at a flat rate of 18%. The tax calculation and collection are fully automated at checkout.
3. GST Rate Applicable to Furniture
The standard GST rate for wooden furniture is 18% as per Schedule III of the GST tariff. GST is charged on the transaction value at the time of invoicing. There are no exemptions for B2B or B2C transactions.
4. Inter-State vs Intra-State Supply (IGST and CGST+SGST)
India’s GST structure distinguishes between intra-state and inter-state supply:
- Intra-State Supply (within Rajasthan): CGST (9%) + SGST (9%), totaling 18%.
- Inter-State Supply (outside Rajasthan): IGST (18%) is applied.
The total GST remains 18% in both cases — only the structure differs.
5. Exports Outside India – Administered by UK Headquarters
Under Indian GST law, exports are zero-rated, provided the goods leave the country and valid export documentation is maintained.
However, in Artisan Furniture’s business structure:
- All exports out of India are centrally administered and monitored by Global Vision Direct Ltd, the UK parent company headquartered in London.
- The Indian entity (Global Vision Direct Pvt. Ltd) only ships goods to its own parent company in the UK as part of a B2B export structure.
- No exports are handled or sold directly from India to end customers overseas.
- All export compliance, documentation, and international trade management are carried out through the UK headquarters.
This ensures consistency of legal, tax, and trade compliance across jurisdictions.
6. Resellers and Input Tax Credit (ITC)
Registered Indian businesses can claim Input Tax Credit (ITC) on GST paid for purchases, subject to compliance with GST law. All invoices include the company’s GSTIN. ITC is claimed through the buyer’s GST returns. No exemptions or zero-rating are offered at the point of sale.
7. Tax Invoices and Compliance
Every Indian order is accompanied by a GST-compliant invoice showing: GSTIN, net amount, GST amount, total amount, CGST/SGST or IGST structure depending on delivery location, delivery address and applicable tax rate. All compliance is managed in accordance with Goods and Services Tax Council regulations.
8. Fulfilment and GST Policy
All products are shipped from Jaipur, Rajasthan. 18% GST applies to all transactions. GST structure (IGST or CGST+SGST) depends on the state of delivery. Exports are not customer-facing transactions and are controlled by the UK headquarters only.
9. Summary Table of GST Application
| Scenario | Customer Location | Delivery Location | Tax Type | Rate | Policy Notes |
|---|---|---|---|---|---|
| Rajasthan | Rajasthan | Rajasthan | CGST 9% + SGST 9% | 18% | Intra-state supply |
| Rajasthan | Other State | Other State | IGST | 18% | Inter-state supply |
| Overseas | India | India | IGST or CGST+SGST | 18% | No export to customers |
| India → UK (Parent Co.) | UK | UK | 0% (Export) | Zero-rated | Administered by UK HQ only |
10. Legal Disclaimer
Important Notice:
This document is provided strictly for general informational and reference purposes only. It does not constitute, and should not be construed as, legal, tax, accounting, or professional advice of any kind.
Global Vision Direct Pvt. Ltd t/a Artisan Furniture has made reasonable efforts to ensure the information herein is accurate as of the date of publication. However, no representation, warranty, or guarantee (express or implied) is made as to the accuracy, completeness, or ongoing validity of the content.
GST rates and export regulations are subject to change by the Central Board of Indirect Taxes and Customs (CBIC) and the Goods and Services Tax Council. Tax obligations may vary depending on individual business circumstances and location.
The company expressly disclaims all liability and legal responsibility arising from reliance on this document, including direct, indirect, consequential, incidental, punitive, or special damages.
Businesses are strongly advised to seek independent legal and tax counsel and verify their obligations with the appropriate authorities. This document does not create or imply any contractual rights, obligations, or warranties between the company and any third party.
Published January 2026 | Effective from January 2026 until Superseded or Amended