Bedsheet HSN Code: Understanding HSN Classifications for Bedsheets
Bedsheets are common household textile products used in homes, hotels, hospitals and guest houses. They are made from cotton, blended fabrics or synthetic materials and are supplied as single pieces or as part of bed linen sets.
To use the bedsheet HSN code correctly and charge GST without mistakes, traders, wholesalers and textile manufacturers need to understand how bedsheets are classified under HSN and which GST rates normally apply after the changes from 22 September 2025.
What Is the Bedsheet HSN Code?
Under GST, bedsheets are classified as bed linen in the chapter that covers textile made up articles. The main heading for bed linen covers sheets, pillow covers and similar articles that are ready to use on the bed.
Most cotton bedsheets, blended bedsheets and many hotel grade bedsheets are placed under this bed linen heading. The detailed classification may depend on the fibre content of the fabric such as cotton or man made fibres and on whether the bedsheet is sold as a single item or as part of a set.
Unstitched fabric that customers may buy and later stitch into bedsheets is normally classified in the fabric chapters and not as bed linen. GST on that fabric follows the fabric HSN code and not the bed linen HSN code.
Key Bedsheet HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 6302 | Bed linen including sheets and pillow covers | Standard cotton bedsheets for household use | 5% |
| 6302 | Bed linen of man made fibres or blends | Polyester and blended fabric bedsheets | 5% |
| 6302 | Bed linen sets | Bedsheet with matching pillow cover sets | 5% |
| 5208 | Woven fabrics of cotton | Unstitched cotton fabric purchased to stitch bedsheets | 5% |
| 5512 | Woven fabrics of synthetic staple fibres | Unstitched synthetic fabric used to make bedsheets | 5% |
HSN Code for Cotton Bedsheets and Other Types of Bedsheets
Cotton bedsheets that are stitched and ready to spread on the bed are generally classified under the bed linen heading for sheets and similar articles. In this heading, the sub classification can refer to the fibre content and weight but in trade most small businesses simply use the main bed linen HSN family for all cotton bedsheets.
Bedsheets made from polyester, microfibre or blended fabrics also fall under the same bed linen heading. Their description can mention that the bedsheet is made from man made fibres or from a cotton polyester blend but the broad HSN family for bed linen remains the same.
Hotel, hospital and hostel bedsheets are also treated as bed linen. Even though they are supplied in bulk to institutions, they usually follow the same HSN family as ordinary cotton bedsheets. Only the quality, size and durability change according to the user requirement.
GST on Bedsheets and HSN Code Classification
Under the three slab GST structure that applies from 22 September 2025, bed linen and many similar textile made ups are generally kept in the lower 5% slab so that basic home textiles remain affordable.
This means that cotton bedsheets, blended bedsheets and many institutional bedsheets are usually taxed at 5% GST when supplied under the bed linen HSN family, subject to the detailed wording of current notifications. Earlier value based slabs that charged a higher rate on expensive bed linen have largely been rationalised into a common lower slab.
For correct billing, traders and textile manufacturers map every bedsheet item in their accounting software to the correct bed linen HSN family and set the GST rate at 5%. Invoices show the description of the bedsheet, the HSN code, quantity and GST amount clearly so that buyers can see the classification and tax.
When businesses file GST returns they report outward supplies HSN wise. Proper use of the bedsheet HSN code helps match sales with purchase data and e way bills and allows hotels, hospitals and other business buyers to claim input tax credit smoothly where bedsheets are used in the course of business.
Conclusion
The bedsheet HSN code places ready to use bedsheets and bed linen sets in the main bed linen heading, while unstitched fabric used to make bedsheets is classified separately as cotton or synthetic fabric. This framework lets GST clearly distinguish between finished bed linen and raw fabric.
Since bedsheets are basic home and hospitality textiles, they are generally taxed at 5% under their bed linen HSN codes after the rate changes from 22 September 2025. When traders and manufacturers link each bedsheet product to the correct HSN family and apply the right GST rate in invoices and returns, they keep billing accurate and reduce the risk of GST disputes over textile classification.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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What is the HSN code for bedsheets in India?
In India, stitched bedsheets and bed linen sets are usually classified under the bed linen heading that covers sheets and similar articles. This heading is used for cotton, blended and synthetic bedsheets supplied in retail or bulk.
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What is the GST rate for bedsheets under HSN code?
Bedsheets supplied under the bed linen HSN family are generally taxed at 5% GST in the three slab structure that applies from 22 September 2025. Any special conditions based on value or fibre content depend on the latest notifications.
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Are cotton bedsheets classified under the same HSN code?
Yes, cotton bedsheets are normally classified under the same bed linen HSN family as other bedsheets. Within this family, they may be identified by fibre content and quality but they follow the same broad heading for GST purposes.
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How does the GST apply to bedsheets?
GST on bedsheets is applied on the transaction value at the rate notified for bed linen, which is usually 5%. The supplier shows the HSN code and GST amount on the invoice and business buyers who use bedsheets for taxable supplies can claim input tax credit.
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What is the GST rate for cotton bedsheets under HSN code?
Cotton bedsheets classified under the bed linen HSN family normally attract 5% GST after the rate changes from 22 September 2025, unless a specific notification prescribes a different rate for a particular value range or product type.