--- title: "HSN Code for Plastic Mattresses | HSN 94042190 GST Rate" description: "Find HSN and GST Rates for 94042190 related to Plastic Mattresses with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94042190/" --- # HSN Code 94042190: Plastic Mattresses - [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/) - [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/) - [Sub-chapter 9404: Mattress Supports, Bedding, Cushions](https://busy.in/hsn/sub-chapter-9404/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Mattresses : Of cellular rubber or plastics, whether or not covered : Of plastic | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94042190 ? It includes Duvets (Comforters), Quilts, Bedspreads, Eiderdowns ### Any common misclassification issue with Plastic Mattresses? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Plastic Mattresses is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plastic Mattresses; Nil for exempt items if applicable). ### How much GST applies to Plastic Mattresses? Under HSN 94042190, Plastic Mattresses attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Plastic Mattresses? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Do e‑way bill and e‑invoice apply for Plastic Mattresses? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Can we claim ITC on inputs used to trade Plastic Mattresses? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 94042190 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹45 Cr (+45.60% YoY) — 0.0012% of India's total exports - Imports: ₹15 Cr (−23.60% YoY) — 0.0003% of India's total imports - Trade balance: ₹29 Cr (Surplus); surplus rank #2547 of 12657 HSN codes - Share of Sub-Chapter 9404: 0.85% of its exports; import side 4.15% - Rank within Sub-Chapter 9404: #8 of 17 by export value; import-side #7 ### Key metrics - Export CAGR: 46.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3776 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,015.96% in FY 2021-22 - Contribution to Sub-Ch. 9404: 0.85% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94042190 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9404 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9404 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 4.45 | 0.0002% | — | 0.13% | 12.81 | 0.0004% | — | 5.02% | −8.36 | #6005 | | FY 2019-20 | 3.70 | 0.0002% | −16.85% | 0.10% | 14.53 | 0.0004% | +13.43% | 6.19% | −10.83 | #6202 | | FY 2020-21 | 5.20 | 0.0002% | +40.54% | 0.12% | 9.33 | 0.0003% | −35.79% | 7.35% | −4.13 | #5890 | | FY 2021-22 | 58.03 | 0.0018% | +1,015.96% | 0.94% | 12.99 | 0.0003% | +39.23% | 8.03% | +45.04 | #3158 | | FY 2022-23 | 25.21 | 0.0007% | −56.56% | 0.55% | 19.69 | 0.0003% | +51.58% | 8.05% | +5.52 | #4392 | | FY 2023-24 | 30.66 | 0.0008% | +21.62% | 0.66% | 20.17 | 0.0004% | +2.44% | 7.22% | +10.49 | #4212 | | FY 2024-25 | 44.64 | 0.0012% | +45.60% | 0.85% | 15.41 | 0.0003% | −23.60% | 4.15% | +29.23 | #3776 | - CAGR (7-year): exports 46.86%/yr, imports 3.13%/yr (consistently Surplus) ## Key trade insights: HSN Code 94042190 export-import analysis ### Consistent export growth: 46.86% CAGR over 7 years India's exports under HSN Code 94042190 have grown at a compound annual rate of 46.86% over 7 fiscal years, rising from ₹4.45 Crore in FY 2018-19 to ₹44.64 Crore in FY 2024-25. ### HSN Code 94042190 ranked #3776 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94042190 ranks #3776 out of 12657 HSN codes by total export value. Within Sub-Chapter 9404, it ranks #8 of 17. By trade surplus, it ranks #2547 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 94042190 exports The strongest single-year export movement for HSN Code 94042190 was recorded in FY 2021-22, when exports surged by 1,015.96% over the prior year. ### India maintains a trade surplus of ₹29.23 Crore in HSN Code 94042190 goods In FY 2024-25, India's exports of ₹44.64 Cr exceeded imports of ₹15.41 Cr, resulting in a trade surplus of ₹29.23 Crore — ranking #2547 of 12657 by surplus magnitude. ### Import growth of 3.13% CAGR signals stable import dependency for Plastic Mattresses India's imports under HSN Code 94042190 have grown at 3.13% CAGR, reaching ₹15.41 Crore in FY 2024-25. ### HSN Code 94042190 contributes 0.85% of Sub-Chapter 9404 exports — ranked #8 Among the 17 HSN codes under Sub-Chapter 9404, HSN Code 94042190 ranks #8 by export value — accounting for 0.85% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.15% share (rank #7). ## Related HSN Codes in Sub-Chapter 9404 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 94049000: Mattress Supports & Bedding Articles](https://busy.in/hsn/hsn-94049000/) | ₹3,419 Cr | | #2 | [HSN Code 94044010: Quilts (Value @Rs. 1000)](https://busy.in/hsn/hsn-94044010/) | ₹707 Cr | | #3 | [HSN Code 94041000: Mattress Supports](https://busy.in/hsn/hsn-94041000/) | ₹308 Cr | | #4 | [HSN Code 94044040: Duvets (Comforters), Quilts, Bedspreads, Eiderdowns](https://busy.in/hsn/hsn-94044040/) | ₹259 Cr | | #5 | [HSN Code 94043090: Products wholly made of quilted textile materials](https://busy.in/hsn/hsn-94043090/) | ₹224 Cr | | #6 | [HSN Code 94042990: Coir products (except mattresses)](https://busy.in/hsn/hsn-94042990/) | ₹170 Cr | | #7 | [HSN Code 94042910: Mattresses: Of other materials: Spring interior0](https://busy.in/hsn/hsn-94042910/) | ₹110 Cr | | #8 | HSN Code 94042190: Plastic Mattresses (this hsn code) | ₹45 Cr | | #9 | [HSN Code 94044020: Bedspreads](https://busy.in/hsn/hsn-94044020/) | ₹19 Cr | | #10 | [HSN Code 94042920: Rubberized Coir Mattress (with/without Springs)](https://busy.in/hsn/hsn-94042920/) | ₹15 Cr |