Pillow cover HSN code: 6304 lines for pillow and cushion covers
A woven cotton pillow cover is 6304 92 39, “pillow case and pillow slip, of other” in DGCIS chapter 63; a handloom one is 6304 92 31. Cushion covers have their own pair, 6304 92 89 and 92 81. The GST portal master lists the same 8-digit codes, some only as “of handloom” or “other”, so read the names in the DGCIS file.
| Line | What it covers |
|---|---|
| 6304 92 31 | Pillow case and pillow slip, cotton, not knitted: of handloom |
| 6304 92 39 | Pillow case and pillow slip, cotton, not knitted: other |
| 6304 92 81 | Cushion covers, cotton, not knitted: of handloom |
| 6304 92 89 | Cushion covers, cotton, not knitted: other |
| 6304 91 20 | Woollen cushion cover, knitted or crocheted |
| 6304 99 10 | Silk cushion covers |
| 6304 93 00 | Not knitted or crocheted, of synthetic fibres |
Source: DGCIS ITC-HS chapter 63 and the GST portal HSN master, heading 6304, read 30 Oct 2026. Last verified: 30 Oct 2026.
A cotton-polyester cover goes by the fibre that weighs more (Section XI Note 2(A)). Mostly cotton keeps the 6304 92 lines; mostly polyester and not knitted moves to 6304 93 00, which has no pillow-specific line.
On the invoice, sellers with aggregate turnover up to ₹5 crore last year write 4 digits (9404, 6304); above ₹5 crore, 6 digits (940490, 630492), under CBIC Notification 78/2020-Central Tax from 1 April 2021.
Pillow HSN code mistakes: 9404, 6302 or 6304?
Pillows have no line of their own in 9404: the heading text names them, but its sub-headings cover mattress supports, mattresses, sleeping bags and quilts, so a pillow takes 9404 90 00 “other”. That is the same line the mattress HSN code page gives for pillows. The portal still lists the older 9404 90 91 and 90 99; use 9404 90 00 for a new listing.
Covers are where sites split. Our pick is 6304 92 39 (92 31 if handloom), the line the Indian tariff names for pillow cases. Some sites cite 6302 51, which DGCIS lists as other table linen of cotton, not bed linen. Others use the 6302 bed-linen lines. Both headings sit in chapter 63, so the rate is the same either way: 5% up to ₹2,500 a piece, 18% above. Confirm the line with your CA, then use it on every invoice for that cover.
Two cushion cases come up often. An air (pneumatic) pillow or cushion goes to chapter 39, 40 or 63 by material under chapter 94 Note 1(a) in DGCIS chapter 94; look up its line on the GST portal. A seat cushion sold separately stays in 9404 under Note 3(B) and is not treated as a chair part; chairs and sofas themselves are on the chair HSN code page.
Pillow HSN code and GST rate: what to enter on a listing
GST on a filled pillow is 18% under Schedule II S.No. 613 of Notification 9/2025-IT(Rate), from 22 September 2025; a pillow cover is 5% up to ₹2,500 a piece (Schedule I S.No. 390) and 18% above (Schedule II S.No. 199). S.No. 613 carves out coir products other than coir mattresses and products wholly of quilted textile up to ₹2,500 a piece, which Schedule I lists at 5% (S.No. 491 and 492). If your pillow is coir or quilted, quote those entries to your CA before using 5%.
- Decide what the listing sells: a filled pillow or cushion, or a cover on its own.
- Enter 9404 for the filled pillow or 6304 for the cover in the HSN field; on the invoice, 6 digits (940490 or 630492) if last year’s turnover was above ₹5 crore.
- Enter the GST rate: 18% for the filled pillow; for the cover, 5% or 18% by its sale value a piece against ₹2,500.
Worked case (illustration): a home-textile seller lists a fibre pillow and a pack of cotton pillow covers, each cover under ₹2,500 a piece. The pillow is 9404 at 18%. The covers are 6304 at 5%. Sold together, they are two invoice lines with two codes and two rates.
Checked against the GST portal master
On 30 Oct 2026 we dumped heading 9404 (24 lines) and 6304 (38 lines) from the GST portal master, then matched the unnamed 6304 92 codes to their names in the DGCIS chapter 63 file. That match is how this page names 6304 92 39 as the pillow-case line rather than guessing from “other”.
Related HSN codes for bedding sellers
Pillow sellers usually stock mattresses, towels or fabric too; each has its own page.
| Item | Heading | Page |
|---|---|---|
| Mattress, quilt, duvet | 9404 | Mattress HSN code |
| Towel | 6302 | Towel HSN code |
| Fabric by the metre | by fibre | Fabric HSN code |
| Other seller products | — | HSN codes list by product |
Headings as checked on each linked page.
Pillow HSN code: questions
What is the HSN code for pillow?
9404; a filled pillow or cushion takes the line 9404 90 00.
What is the pillow cover HSN code?
6304 92 39 for a woven cotton pillow case or slip, 6304 92 31 if handloom.
What is the GST rate on pillows?
18% under Schedule II S.No. 613 of Notification 9/2025, from 22 September 2025; Schedule I lists coir products other than coir mattresses and wholly quilted textile products up to ₹2,500 a piece at 5%; confirm those with your CA.
What is the GST rate on pillow covers?
5% if the sale value is up to ₹2,500 a piece and 18% above.
What is the cushion cover HSN code?
6304 92 89 for woven cotton (92 81 handloom), 6304 91 20 knitted woollen, 6304 99 10 silk.
What is the HSN code for an air pillow?
Not 9404: chapter 94 Note 1(a) sends pneumatic pillows and cushions to chapter 39, 40 or 63 by material; check the line on the GST portal.
Related
Checked by the StitchMagic team on 30 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.