The towel hsn code is 6302, the same heading as bed sheets, pillow covers and table linen, and GST is 5% when the sale value is up to Rs 2,500 a piece and 18% above that. Blankets (6301), curtains (6303) and cushion covers (6304) follow the same price test.
Carpets and floor coverings are different: they sit in Chapter 57 at 5% whatever the price. This page explains the price per piece rule, the codes for each home linen item and a shop bill. Garments and the rest of the textile range are on the clothes hub.
Towels and bed linen: codes and GST rates
Item / HSN / GST- Bath and hand towels, terry towels5% or 18%5% up to Rs 2,500 a piece
- Bed sheets and pillow covers5% or 18%Same price test per piece
- Table linen and kitchen linen5% or 18%Napkins, table cloths
- Blankets and travelling rugs5% or 18%Same Rs 2,500 test
- Curtains and drapes5% or 18%Including blinds of textile
- Cushion covers, bedspreads, other furnishing5% or 18%Furnishing articles
- Pillows and cushions with filling18%Articles of bedding
- Cotton quilts up to Rs 2,500 a piece5%Specific entry
- Carpets, knotted or woven5%Chapter 57, no price limit
- Coir mats and handloom durries5%Floor coverings
- Rubber mats18%Articles of rubber
Quick facts
HSN heading
6302: bed, table, toilet and kitchen linenGST rate
5% up to Rs 2,500 per piece, 18% aboveCarpets
Chapter 57 at 5%Digits to print
4 digits up to Rs 5 crore turnover, 6 abovePrice test
Sale value per piece, not per set or billCommon wrong code
5208 (that is fabric, not finished linen)
Towel hsn code and gst rate by item
| Item | HSN | GST |
|---|---|---|
| Bath towel, hand towel, terry towel | 6302 60 | 5% or 18% |
| Bed sheet, flat or fitted | 6302 21 to 6302 39 | 5% or 18% |
| Pillow cover | 6302 | 5% or 18% |
| Table cloth, napkins | 6302 51 to 6302 59 | 5% or 18% |
| Kitchen towels | 6302 91 to 6302 99 | 5% or 18% |
| Blanket | 6301 | 5% or 18% |
| Curtains | 6303 | 5% or 18% |
| Cushion cover, bedspread | 6304 | 5% or 18% |
| Pillow, cushion, quilt | 9404 | 18%; cotton quilts up to Rs 2,500 5% |
| Carpet, rug, durrie | 5701 to 5705 | 5% |
| Door mat of coir | 5705 | 5% |
| Rubber mat | 4016 | 18% |
The Rs 2,500 per piece rule
Chapter 63 made up articles are 5% when the sale value of each piece is up to Rs 2,500, and 18% above. The test is per piece. A set of a double bed sheet with two pillow covers is usually treated as a set; check whether you price and sell it as one unit. A pack of six towels sold at Rs 3,000 is Rs 500 a towel and stays at 5%. Discounts given on the invoice reduce the sale value; discounts given later through credit notes may not.
Bed sheet hsn code and pillow cover
Bed linen is 6302, split at 6 digits by fibre and whether it is printed: 6302 21 for printed cotton bed linen, 6302 31 for other cotton bed linen, and so on. A pillow cover alone is bed linen in 6302. A filled pillow is bedding under 9404 at 18%; see mattresses.
Curtain hsn code and gst rate
Curtains, drapes and interior blinds of textile are 6303. The Rs 2,500 per piece test applies to each curtain panel. Curtain rods and brackets are hardware under 8302. Stitching curtains from the customer's own fabric is a job work or tailoring service, not a sale of curtains.
Carpet hsn code and gst rate
Carpets and textile floor coverings in Chapter 57 are 5%, with no price limit. Knotted carpets are 5701, woven carpets 5702, tufted 5703 and other mats 5705. Coir mats and handloom durries are also 5%. A rubber or PVC mat is not a textile; rubber mats are 4016 at 18%, PVC mats 3918 or 3926.
Home linen shop bill
Furnishing shop bill: Cotton bath towel, HSN 6302 60, 20 pieces at Rs 450 each, Rs 9,000. Curtain panel, HSN 6303, 4 pieces at Rs 3,200 each, Rs 12,800. GST 5% on towels Rs 450; GST 18% on curtains Rs 2,304. Total Rs 24,554.
Inside the state each GST figure splits into CGST and SGST halves. Fabric bought by the metre to make linen is 5% under the fabric headings.
The home linen codes and price test described here are general information on the present rate schedule. Pricing of sets and later discounts can change the result, so test your price list against the GST portal entries and get guidance from a GST practitioner or chartered accountant on your pricing.
Frequently asked questions
What is the GST rate on towels?
Towels under 6302 are 5% when the sale value is up to Rs 2,500 a piece, and 18% above.
What is the bed sheet hsn code?
Bed sheets are bed linen under 6302, with the same 5% or 18% rate by price per piece.
What is the curtain hsn code and gst rate?
Curtains are 6303, taxed at 5% up to Rs 2,500 a piece and 18% above.
Which code and rate apply to carpets?
Carpets are in Chapter 57, such as 5703 for tufted carpets, at a flat 5% whatever the price.
What is the blanket hsn code and gst rate?
Blankets are 6301, at 5% up to Rs 2,500 a piece and 18% above.