The mattress hsn code is 9404, the heading for mattress supports, mattresses and bedding, and GST on mattresses is 18% whether they are made of foam, springs or coir. Pillows, cushions and sleeping bags are in the same heading at 18%.
Quilts made wholly of quilted textile, and cotton quilts, are 5% when sold for Rs 2,500 or less a piece. PU foam sheets bought to make mattresses are plastic under 3921 at 18%, and mattress ticking fabric is textile at 5%. This page lists the lines, a mattress shop's bill and the coir question. Furniture is on the furniture page.
Mattresses: codes and GST rates
Item / HSN / GST- Foam mattresses18%Cellular rubber or plastic
- Spring mattresses18%Other materials
- Coir mattresses18%Coir mattresses are excluded from the coir entry
- Other coir products under 94045%Coir pillows and similar
- Pillows and cushions18%Filled bedding
- Quilts of quilted textile up to Rs 2,500 a piece5%Specific entry
- Cotton quilts up to Rs 2,500 a piece5%Specific entry
- Quilts and comforters above Rs 2,50018%General entry
- Sleeping bags18%Bedding
- Mattress supports and bed bases18%Supports
- PU foam sheets and blocks18%Cellular plastic
Quick facts
HSN heading
9404: mattress supports, mattresses and beddingGST rate
18% (9% CGST + 9% SGST)Lower rate
Cotton and quilted textile quilts up to Rs 2,500 a piece, coir products other than mattressesFoam sheets
3921 13 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
9403 (that is furniture)
Mattress hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Mattress support, bed base | 9404 10 | 18% |
| Foam mattress | 9404 21 | 18% |
| Spring, coir or other mattress | 9404 29 | 18% |
| Sleeping bag | 9404 30 | 18% |
| Pillow, cushion | 9404 90 | 18% |
| Cotton quilt up to Rs 2,500 | 9404 | 5% |
| Quilted textile quilt up to Rs 2,500 | 9404 | 5% |
| Quilt, comforter above Rs 2,500 | 9404 | 18% |
| Coir pillow, coir pad | 9404 | 5% |
| PU foam sheet | 3921 13 | 18% |
| Pillow cover, bed sheet | 6302 | 5% or 18% |
9404 hsn code gst rate
The general entry for 9404 is 18%. Schedule I carves out coir products other than coir mattresses, products wholly of quilted textile materials up to Rs 2,500 a piece, and cotton quilts up to Rs 2,500 a piece at 5%. So a coir mattress is 18%, but a coir pillow or coir pad may be 5%.
Foam sheet and PU foam hsn code
Polyurethane foam sheets and blocks sold to mattress and furniture makers are cellular plastic sheets under 3921 13 at 18%. Rubberised coir sheets are classified by their material. See plastics and rubber.
Quilts, pillows and covers
Cotton quilts (razai) and quilts made wholly of quilted textile are 5% up to Rs 2,500 a piece and 18% above. Pillows and cushions are 18%. Pillow covers and bed sheets are home linen under 6302; see towels and bed linen.
Mattress shop invoice
Mattress shop bill: Orthopaedic foam mattress, queen size, HSN 9404 21, 1 piece, Rs 18,000, GST 18% Rs 3,240. Cotton quilt, HSN 9404, 2 pieces at Rs 1,800 each, Rs 3,600, GST 5% Rs 180. Total Rs 25,020.
Each tax line is halved into CGST and SGST for a local customer. Hotels and hostels buying mattresses for their rooms can take credit if they supply taxable accommodation. A hostel whose room charges are exempt cannot.
Mattress gst rate and old exchange offers
Many mattress shops run exchange offers. The new mattress is taxed on its whole price, and the value given for the old one counts only as part of the payment. Foam scrap sold by mattress makers is plastic waste at 18%.
Mattress and bedding codes here give the general position for heading 9404. Material and price per piece matter for quilts and coir items, so check the GST portal and ask a GST practitioner or chartered accountant about new product lines.
Frequently asked questions
What GST rate applies to mattresses?
Mattresses under 9404 are 18%, including foam, spring and coir mattresses.
What is the 9404 hsn code?
9404 covers mattress supports, mattresses, pillows, cushions, quilts and sleeping bags.
What is the foam sheet hsn code?
PU foam sheets are 3921 13, at 18%.
Is GST on cotton quilts lower?
Yes. Cotton quilts up to Rs 2,500 a piece are 5%.
What is the pillow hsn code?
Pillows and cushions are 9404 90, at 18%.