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 | cotton: 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 to their own 9404 40 lines in HS 2022. The portal still lists the older 9404 90 11, 90 19, 90 91 and 90 99; for a new listing use 9404 40 10 for a quilt and 9404 90 00 for a pillow.
Mattress GST rate: 18% under HSN 9404
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.
The PIB note on the rate reset sets a 5% merit rate and an 18% standard rate but does not name mattresses, so the rate comes from 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)).
Mattress HSN code and GST rate on a Meesho or Flipkart listing
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.
- Use the same code and rate on the tax invoice; in the GSTR-1 HSN summary (Table 12) report at least 4 digits up to ₹5 crore and 6 above, picked from the portal drop-down (GSTN GSTR-1 FAQ, checked 30 Oct 2026).
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 stuffed bedding of cellular plastics, so it sits in 9404 at 18%; confirm the 8-digit line with your CA. A duvet is 9404 40 40. Blankets (6301), bed sheets and pillow covers (6302) and flat bed covers (6304) are chapter 63 textiles, not 9404 (DGCIS chapter 63; see the pillow and pillow cover HSN codes); look up mattress protectors on the GST portal HSN search. Bath and kitchen towels are chapter 63 too: see the towel HSN code page.
Frequently asked questions
What is the GST on mattress?
18%, from 22 September 2025, under Schedule II S.No. 613 of Notification 9/2025-IT(Rate). Foam, spring, coir and cotton mattresses all pay the same rate.
What is the HSN code of mattress?
9404: 9404 21 for mattresses of cellular rubber or plastics (foam, latex) and 9404 29 for other materials (spring, rubberised coir, cotton). At 6 digits, 940421 or 940429.
What is the mattress HSN code 8 digit?
9404 21 90 for PU or memory foam, 9404 21 10 for latex, 9404 29 10 for spring, 9404 29 20 for rubberised coir and 9404 29 90 for cotton or other fillings.
Is mattress GST 5%?
No. Mattresses are 18%, coir mattresses included. The 5% bedding lines are coir products other than coir mattresses, and cotton quilts or wholly quilted textile products up to ₹2,500 a piece.
What is the GST on a cotton mattress or cotton quilt?
A cotton-filled mattress (9404 29 90) is 18%; a cotton quilt (9404 40 10) is 5% up to ₹2,500 a piece and 18% above (Sch. I S.No. 493).
गद्दे का एचएसएन कोड और जीएसटी दर क्या है?
गद्दे (mattress) का HSN code 9404 है, और GST 18% है, 22 सितंबर 2025 से। फोम, स्प्रिंग, कॉयर और रुई वाले सभी गद्दों पर यही दर है।
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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.