Mattress HSN code 8 digit and 6 digit list
The 8-digit mattress lines are 9404 21 10 (rubber or latex foam), 9404 21 90 (plastic foam), 9404 29 10 (spring interior), 9404 29 20 (rubberised coir) and 9404 29 90 (other, such as cotton). The 6-digit code is the first six digits: 940421 for foam, 940429 for everything else.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 9404 10 00 | Mattress supports: slatted or sprung bed base | 18% |
| 9404 21 10 | Mattress of cellular rubber: latex or rubber foam | 18% |
| 9404 21 90 | Mattress of cellular plastics: PU foam, memory foam | 18% |
| 9404 29 10 | Mattress of other materials, spring interior (bonnell, pocket spring) | 18% |
| 9404 29 20 | Mattress of rubberised coir, with or without other materials or springs | 18% |
| 9404 29 90 | Mattress of other materials: cotton, fibre or mixed filling | 18% |
| 9404 30 10 | Sleeping bag filled with feathers or down | see note |
| 9404 30 90 | Sleeping bag, other | see note |
| 9404 40 10 | Quilts, including the razai | 5% up to ₹2,500 a piece; 18% above |
| 9404 40 20 | Bedspreads that are stuffed or quilted | see note |
| 9404 40 30 | Eiderdowns | see note |
| 9404 40 40 | Duvets (comforters) | see note |
| 9404 90 00 | Other bedding: pillows, cushions, pouffes | 18% |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025. "See note": 5% if the item is wholly of quilted textile and sells for ₹2,500 or less a piece (Sch. I S.No. 492), otherwise 18% (Sch. II S.No. 613).
Quilts and duvets moved in the HS 2022 edition from the "other" sub-heading to their own 9404 40 lines. The portal still accepts the older lines 9404 90 11, 90 19, 90 91 and 90 99, which many code lists print; for a new listing use 9404 40 10 for a quilt and 9404 90 00 for a pillow.
Mattress HSN code GST rate: why page-1 answers disagree
The GST rate for mattresses under HSN 9404 is 18%, set by Schedule II S.No. 613 of Notification 9/2025-IT(Rate) from 22 September 2025. One entry covers foam, spring and coir mattresses, supports, pillows and cushions; the filling does not change the rate.
Page-1 results still mix rates: one CA site dated July 2026 prints a pre-reform slab, another shows 18% for 940490 only. The PIB note on the rate reset lists a 5% merit rate and an 18% standard rate but does not name mattresses, which is why sellers go to the notification itself.
Three carve-outs from S.No. 613 drop to 5% in Schedule I: coir products other than coir mattresses (S.No. 491), products wholly made of quilted textile up to ₹2,500 a piece (S.No. 492), and cotton quilts up to ₹2,500 a piece (S.No. 493). A coir mattress is not one of them: it stays at 18%.
Two classification mistakes are common. A wooden bed or steel cot is 9403, other furniture, even when sold with a mattress. An air bed or water mattress leaves chapter 94 entirely, for chapter 39, 40 or 63 (chapter 94 note 1(a)).
HSN code for foam mattress listings on Meesho and Flipkart
For a foam mattress, type 9404 in the HSN field and pick 18% in the GST field, on the Meesho Supplier Panel catalog form or in Flipkart Seller Hub. Spring and coir mattresses take the same pair.
- Find the product row in the table above by what fills the mattress: foam, latex, springs, coir or cotton.
- Decide the digits: 4 digits (9404) when aggregate turnover is up to ₹5 crore, 6 digits (940421, 940429) above ₹5 crore, a rule in force since 1 April 2021 (CBIC Notification 78/2020–Central Tax).
- Set the rate by item and sale value per piece: 18% for every mattress; for a quilt or razai, 5% at ₹2,500 or less a piece and 18% above.
- Copy the code and rate unchanged to the tax invoice and to GSTR-1 Table 12 (GSTN advisory).
Worked example: a 4-inch foam single mattress and a cotton razai
A home-category supplier lists a 4-inch foam single mattress and a cotton razai. The mattress goes in as 9404 at 18% (940421 for a seller above ₹5 crore). The razai is a cotton quilt, so its rate turns on price: 9404 at 5% while it sells for ₹2,500 or less a piece, and 18% once a heavier version is priced above ₹2,500.
Check payout in the Meesho commission calculator and split a combo into per-piece values with the price-per-piece guide. ListMagic is a Chrome extension that fills the Supplier Panel catalog form for you; you still press Submit yourself.
Mattress protectors, toppers and quilts
GST on quilts depends on the sale value per piece: products wholly made of quilted textile and cotton quilts are 5% up to ₹2,500 a piece and 18% above it, a change from the earlier 12% made on 22 September 2025 (PIB). The test is per piece, so a pair is priced per quilt.
A foam topper is bedding of cellular plastics, so it sits in 9404 at 18%. Confirm the 8-digit line with your CA. A duvet or comforter is 9404 40 40, and a quilt or razai 9404 40 10. Mattress protectors get their own page in our HSN list; until it is live, look the item up in the GST portal HSN search.
Pillow, blanket and bed sheet HSN codes next to 9404
A bedding catalog often mixes stuffed items with flat textiles. Anything stuffed or fitted with springs stays in 9404; blankets, bed sheets and plain bed covers move to chapter 63, and the bed frame to 9403.
| Item | HSN heading | Where to look |
|---|---|---|
| Pillow, cushion | 9404 90 00 | List above |
| Blanket, travelling rug | 6301 | GST portal HSN search |
| Bed sheet, pillow cover | 6302 | GST portal HSN search |
| Bed spread | 6304 | GST portal HSN search |
| Chair, sofa, seat | 9401 | Chair HSN code |
| Shipping carton for a rolled mattress | by item | Carton box HSN code |
Headings from DGCIS ITC-HS chapter 94 and chapter 63, checked 11 Oct 2026. All product codes are in the HSN codes list.
Frequently asked questions
What does the HSN code 94049019 represent?
It is the older HS 2017 line for a quilt not filled with feathers or down; the GST portal master now lists quilts at 9404 40 10. A cotton quilt is 5% GST up to ₹2,500 a piece and 18% above.
What is the GST rate for mattresses with HSN code 9404?
18%. Schedule II S.No. 613 of Notification 9/2025-IT(Rate) sets it from 22 September 2025, and the filling makes no difference: foam, spring and coir mattresses all pay the same.
What is the mattress HSN code 8 digit?
9404 21 90 for a PU or memory foam mattress, 9404 21 10 for latex, 9404 29 10 for a spring mattress, 9404 29 20 for rubberised coir and 9404 29 90 for cotton or other fillings.
What is the 6 digit HSN code for a mattress?
940421 for foam mattresses and 940429 for spring, coir and cotton mattresses; print 6 digits if aggregate turnover is above ₹5 crore.
What is the HSN code for a bed mattress?
9404. The bed itself, wooden or metal, is 9403 other furniture, also at 18%.
What is the HS code for mattresses?
9404, mattress supports and articles of bedding. Mattresses sit at 9404 21 (cellular rubber or plastics) and 9404 29 (other materials).
What is the HSN code for a foam mattress?
9404, under the sub-heading for mattresses of cellular rubber or plastics: 9404 21 10 for rubber or latex foam, 9404 21 90 for PU foam.
What is the HSN code and GST rate for a pillow?
A stuffed pillow or cushion is 9404 90 00 at 18% GST (S.No. 613); a pillow cover with no filling is bed linen under 6302.
What is the GST on a cotton mattress or cotton quilt?
A cotton-filled mattress (9404 29 90) is 18%; a cotton quilt is 5% up to ₹2,500 a piece and 18% above (Sch. I S.No. 493).
Is mattress GST 5%?
No. Mattresses are 18%; the 5% lines in chapter 94 bedding are coir products other than coir mattresses, and quilted textile products or cotton quilts up to ₹2,500 a piece.
Related
Checked by the StitchMagic team on 11 Oct 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.