Bedsheet wholesale: HSN code by fabric and print
Three questions pick the 6302 line: is the sheet knitted or woven, is it printed, and is it cotton or man-made fibre? Knitted bed linen sits at 6302 10. Woven sheets split into "printed bed linen" (6302 21, 22, 29) and "other bed linen" (6302 31, 32, 39); the group titles are in DGCIS chapter 63 and the 8-digit lines on the GST portal master we read on 22 Oct 2026.
| Line | What the GST portal calls it | Typical stock |
|---|---|---|
| 6302 10 10 | Bed linen, knitted or crocheted, of cotton | Jersey fitted sheet |
| 6302 10 90 | Bed linen, knitted or crocheted, other | Knitted polyester sheet |
| 6302 21 10 | Printed bed linen of cotton, handloom | Handblock-printed double sheet |
| 6302 21 90 | Printed bed linen of cotton, other | Mill-printed cotton sheet set |
| 6302 22 00 | Printed bed linen of man-made fibres | Printed microfibre sheet |
| 6302 31 00 | Other bed linen of cotton | Plain white or dyed cotton sheet |
| 6302 32 00 | Other bed linen of man-made fibres | Plain polyester sheet |
| 6302 39 00 | Other bed linen of other textile materials | Linen sheet |
| 6301 10 00 | Electric blankets | Electric blanket |
| 6301 20 00 | Blankets of wool or fine animal hair | Woollen blanket |
| 6301 30 00 | Blankets of cotton | Cotton blanket |
| 6301 40 00 | Blankets of synthetic fibres | Mink or polar fleece blanket |
| 6301 90 10 / 90 90 | Jute blankets / other | Jute or mixed blanket |
Source: GST portal HSN master, headings 6302 and 6301, checked 22 Oct 2026. Quilts and duvets are 9404, not 6302.
Wholesale blankets are heading 6301, not bed linen: cotton 6301 30 00, synthetic 6301 40 00, wool 6301 20 00. Check the fibre label before you accept a "cotton feel" blanket on the cotton line: the label, not the handle, decides between 6301 30 00 and 6301 40 00. Quilts, comforters and duvets are bedding of heading 9404 (quilts 9404 40 10, duvets 9404 40 40, GST portal read 11 Oct 2026); see our mattress and quilt HSN page.
Cotton double bed sheets wholesale price and the ₹2,500 line
The GST band works on the sale value of each piece: a bedsheet sold at up to ₹2,500 is taxed at 5%, and one sold above ₹2,500 at 18%. That is Schedule I S.No. 390 and Schedule II S.No. 199 of Notification 9/2025 (Rate), which cover chapter 63 made-up textile articles and sets. So the same supplier’s plain cotton double sheet and its premium percale set can land on different rates, depending on what each sells for.
Sets are the grey area. A double sheet with two pillow covers is sold as one product, but CBIC’s GST rate FAQ and the GST Council’s FAQ do not say how a set is valued against the ₹2,500 band (we checked both on 10 Oct 2026 for garment sets and found no answer). If your set sells near the line, ask your CA before you print a 5% rate on the invoice.
We print no wholesale prices on this page: price and minimum order are terms each supplier sets. Get the quote in writing, with the HSN line and the rate on it.
Bed sheet supplier checks: 4 things to confirm
- Fibre and weave. Cotton or polyester, woven or knitted: these pick the first part of the 6302 line. Ask for the fibre content on the pack label, not only "soft feel".
- Printed or plain. Printed sheets go on 6302 21 or 22; plain and dyed sheets on 6302 31 or 32. Handloom-printed cotton has its own line, 6302 21 10.
- Sale value a piece. Up to ₹2,500 a piece is 5%; above it is 18%. Check this against your own selling price, since the band follows the value of the piece being sold.
- Landed margin. Put the cost per sheet, freight and the marketplace fee into the wholesale margin calculator before you agree a quantity.
A bed sheet supplier or bed sheet manufacturer in India will quote by the piece or by the set. Bed sheet fabric bought by the metre to stitch yourself is fabric, not bed linen, and has its own lines; see our fabric HSN codes.
Wholesale blankets and bedsheets in one order
Worked example: a winter order
A reseller buys printed cotton double sheets and synthetic blankets for winter listings on one invoice. The sheets go on 6302 21 90 (printed cotton, not handloom) and the blankets on 6301 40 00 (synthetic fibres). Each line is taxed at 5% only if its own per-piece value is up to ₹2,500; a line above that value moves to 18%, while the other stays at 5%.
If the supplier writes "bedding" on one line with one code, ask for two lines before you pay. Your marketplace listings will need the sheet and the blanket as separate products, each with its own HSN, so the purchase bill should match them from the start.
Hotel bed sheets wholesale: the hospital standard
BIS’s compulsory-certification list carries IS 17630:2021 "Bed sheet and Pillow Cover" under the Medical Textiles (Quality Control) Order, 2023 (S.O. 4247(E), 27 Sep 2023, amended up to 30 Jul 2025; BIS Scheme-I list, checked 22 Oct 2026). It sits in the medical-textiles group, so if you supply hospitals or clinics as well as hotels, read the order’s scope first. Hotel bed sheets bought for rooms carry the same HSN lines and GST band as above.
Listing bedsheets on Meesho?
ListMagic creates your Meesho listing for each product: title, category, attributes, images and price, so sheets and blankets each go up with their own line. Free plan to start; Seller Pass ₹99 a month (StitchMagic pricing, checked 16 Oct 2026).
Try ListMagicBedsheets supplier list
We are building a list of bedsheet and blanket wholesalers who sell to small resellers and bill each line with its HSN. Every number on it comes from a supplier who asked to be listed.
Your number is used to send the list and nothing else.
Frequently asked questions
What is the HSN code for bedsheets?
Bedsheets are bed linen under heading 6302: printed cotton sheets 6302 21, other cotton sheets 6302 31 00. Polyester sheets are 6302 22 00 printed or 6302 32 00 plain (GST portal, checked 22 Oct 2026).
What is the GST rate on bedsheets?
5% when the sale value is up to ₹2,500 per piece and 18% above it. Both come from Notification 9/2025 (Rate), Schedule I S.No. 390 and Schedule II S.No. 199.
What is the HSN code for blankets?
Blankets are heading 6301: cotton 6301 30 00, synthetic 6301 40 00, wool 6301 20 00. Electric blankets are 6301 10 00.
Do bedsheets need a BIS mark?
BIS’s compulsory list names bed sheets and pillow covers only under the Medical Textiles order (IS 17630:2021); we found no separate row for household bedsheets on 22 Oct 2026. Check that order’s scope if you supply hospitals.
Where is the bed sheet wholesale market?
We do not list markets or suppliers we have not verified; Jaipur’s cloth markets are covered on our Jaipur page. Ask any supplier for the HSN line and rate in writing.
Is a hotel bed sheet taxed differently?
No separate rate: the same chapter 63 band applies, 5% up to ₹2,500 per piece and 18% above. The HSN line still follows the fibre and print.
Related
Checked by the StitchMagic team on 22 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.