Blanket HSN code by fibre: the 6301 lines
Inside 6301 the fibre picks the line, except for electric blankets, which have their own line, 6301 10 00, whatever the fibre. The electric line takes the same GST: Notification 9/2025-IT(Rate) has no entry naming blankets, so the chapter 63 entries apply, 5% up to ₹2,500 a piece (Schedule I S.No. 390) and 18% above (Schedule II S.No. 199).
| Line | Name on the GST portal | Typical listing |
|---|---|---|
| 6301 10 00 | Electric blankets | Electric or heated blanket |
| 6301 20 00 | Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair | Woollen blanket, wool travelling rug |
| 6301 30 00 | Blankets (other than electric blankets) and travelling rugs, of cotton | Cotton blanket |
| 6301 40 00 | Blankets (other than electric blankets) and travelling rugs, of synthetic fibres | Polyester blanket |
| 6301 90 10 | Jute blankets including blankets of blended jute | Jute or jute-blend blanket |
| 6301 90 90 | Other | Viscose, silk or linen blanket |
Source: GST portal HSN master, heading 6301, and DGCIS ITC-HS chapter 63, read 2 Nov 2026; unit NOS. Last verified: 2 Nov 2026.
Polyester is a synthetic fibre under chapter 54 Note 1, so a polyester blanket is 6301 40 00. Viscose is not: the note calls it artificial. With no artificial-fibre line in 6301, a viscose blanket drops to 6301 90 90. A cotton-polyester blend goes by the fibre that weighs more (Section XI Note 2(A)): mostly cotton is 6301 30 00, mostly polyester 6301 40 00.
In GSTR-1 Table 12 and on invoices, sellers with aggregate turnover up to ₹5 crore last year enter 4 digits (6301); above ₹5 crore, 6 digits such as 630130 for cotton or 630140 for polyester.
HSN code for blanket, quilt or bedsheet: 6301, 9404 or 6302?
A quilt is not a blanket for HSN: quilts, duvets, comforters and eiderdowns are stuffed bedding in heading 9404 (the 9404 40 lines), not 6301. The rate rule changes with the heading. Heading 9404 is 18% under Schedule II S.No. 613, and Schedule I keeps 5% for cotton quilts and products wholly of quilted textile up to ₹2,500 a piece (S.No. 492 and 493). The quilt and mattress HSN code page lists the 9404 lines.
Bedsheets and pillow covers sit in other chapter 63 headings. A bedsheet is bed linen in 6302 (6302 31 00 for cotton bed linen that is not printed), covered on the bedsheets wholesale page; a pillow cover is 6304, on the pillow HSN code page. Both take the same GST as blankets, because S.No. 390 and 199 cover chapter 63 as a whole. Blanket cloth bought by the metre is not a made-up article, so it goes under its fabric heading; see the fabric HSN code page.
Rate tables online disagree. Some sites print 0%, others 12% or 18%, one a flat 5% “regardless of price”, and one still shows a ₹1,000 per-piece band. One also says 8 digits are due above ₹5 crore turnover; GSTR-1 asks for 6. Since 22 September 2025 the entries read 5% up to ₹2,500 a piece and 18% above, with no separate rule for electric blankets.
GST rate on blankets and what to enter on a listing
GST on blankets is 5% when a piece sells for up to ₹2,500 and 18% above, under Notification 9/2025-IT(Rate) Schedule I S.No. 390 and Schedule II S.No. 199, in force from 22 September 2025. The test is the sale value of each piece, not the fibre: cotton, woollen, polyester and electric blankets use the same two entries.
- Read the fibre label on the blanket or the supplier bill: wool, cotton, polyester, jute or another fibre.
- Enter 6301 in the HSN field, or the 6-digit line (630120, 630130, 630140) if last year’s turnover was above ₹5 crore.
- Set GST by the price of each piece: 5% up to ₹2,500, 18% above.
Worked case (illustration): a home-textile seller lists a polyester double-bed blanket priced under ₹2,500 and a woollen blanket priced above ₹2,500. The first is 6301 40 00 at 5%, the second 6301 20 00 at 18%, so an order with both carries two invoice lines and two rates. A blanket sold in a set with a bedsheet or pillow covers is harder: no CBIC FAQ says how a set is valued against the ₹2,500 band, so confirm with your CA.
Checked against the GST portal master
On 2 Nov 2026 we downloaded all 12 entries under 6301 from the GST portal HSN list (heading, sub-headings and six 8-digit lines). Nothing had changed since our 22 Oct 2026 check, and the six 8-digit lines match DGCIS chapter 63. We then searched the full text of Notification 9/2025 for blankets, travelling rugs and 6301. No entry named them, so the electric line takes the chapter 63 pair too.
Related HSN codes for bedding sellers
Each neighbour has its own code and page.
| Item | Heading | Page |
|---|---|---|
| Quilt, duvet, mattress | 9404 | Mattress HSN code |
| Pillow, pillow cover | 9404 / 6304 | Pillow HSN code |
| Towel | 6302 | Towel HSN code |
| Curtains, drapes | 6303 | Curtain HSN code |
| Carpets, rugs, durries | ch. 57 | Carpet HSN code |
| Bedsheets, bought wholesale | 6302 | Bedsheets wholesale |
| Other seller products | — | HSN codes list by product |
Headings as checked on each linked page.
Blanket HSN code: questions
What is the HSN code for blanket?
6301, blankets and travelling rugs; the 8-digit line follows the fibre: cotton 6301 30 00, synthetic 6301 40 00, wool 6301 20 00.
What is the GST rate on blankets?
5% when a piece sells for up to ₹2,500 and 18% above, under Notification 9/2025 Sch. I S.No. 390 and Sch. II S.No. 199, from 22 September 2025.
What is the polyester blanket HSN code?
6301 40 00, blankets of synthetic fibres; polyester is a synthetic fibre.
What is the HSN code for an electric blanket?
The electric blanket line is 6301 10 00; it takes the same chapter 63 rate band, as no entry names electric blankets separately.
What is the woollen blanket HSN code?
6301 20 00, blankets and travelling rugs of wool or fine animal hair.
Is a quilt or comforter under the blanket HSN code?
No: quilts and duvets are stuffed bedding in 9404 at 18%, with 5% for cotton quilts up to ₹2,500 a piece; see the mattress and quilt page.
Related
Checked by the StitchMagic team on 2 Nov 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.