---
title: "HSN Code for Mattresses: Of other materials: Spring interior0 | HSN 94042910 GST Rate"
description: "Find HSN and GST Rates for 94042910 related to Mattresses: Of other materials: Spring interior0 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94042910/"
---

# HSN Code 94042910: Mattresses: Of other materials: Spring interior0

- [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 other materials : Spring interior | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94042910 ?

It includes Mattress Supports & Bedding Articles

### How should mixed supplies be billed when Mattresses: Of other materials: Spring interior0 is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mattresses: Of other materials: Spring interior0; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Mattresses: Of other materials: Spring interior0?

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 Mattresses: Of other materials: Spring interior0?

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.

### Any common misclassification issue with Mattresses: Of other materials: Spring interior0?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Mattresses: Of other materials: Spring interior0?

Under HSN 94042910, Mattresses: Of other materials: Spring interior0 attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 94042910 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹110 Cr (+8.04% YoY) — 0.0030% of India's total exports
- Imports: ₹19 Cr (+0.42% YoY) — 0.0003% of India's total imports
- Trade balance: ₹91 Cr (Surplus); surplus rank #1669 of 12657 HSN codes
- Share of Sub-Chapter 9404: 2.08% of its exports; import side 5.21%
- Rank within Sub-Chapter 9404: #7 of 17 by export value; import-side #5

### Key metrics

- Export CAGR: 14.62% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2536 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +201.41% in FY 2021-22
- Contribution to Sub-Ch. 9404: 2.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94042910

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 | 48.49 | 0.0021% | — | 1.44% | 9.92 | 0.0003% | — | 3.89% | +38.57 | #2899 |
| FY 2019-20 | 61.43 | 0.0028% | +26.69% | 1.72% | 7.95 | 0.0002% | −19.86% | 3.39% | +53.48 | #2609 |
| FY 2020-21 | 85.05 | 0.0040% | +38.45% | 2.00% | 4.63 | 0.0002% | −41.76% | 3.65% | +80.42 | #2245 |
| FY 2021-22 | 256.35 | 0.0082% | +201.41% | 4.14% | 6.55 | 0.0001% | +41.47% | 4.05% | +249.80 | #1410 |
| FY 2022-23 | 138.57 | 0.0038% | −45.95% | 3.02% | 18.54 | 0.0003% | +183.05% | 7.58% | +120.03 | #2148 |
| FY 2023-24 | 101.75 | 0.0028% | −26.57% | 2.21% | 19.27 | 0.0003% | +3.94% | 6.90% | +82.48 | #2559 |
| FY 2024-25 | 109.93 | 0.0030% | +8.04% | 2.08% | 19.35 | 0.0003% | +0.42% | 5.21% | +90.58 | #2536 |

- CAGR (7-year): exports 14.62%/yr, imports 11.78%/yr (consistently Surplus)

## Key trade insights: HSN Code 94042910 export-import analysis

### Consistent export growth: 14.62% CAGR over 7 years

India's exports under HSN Code 94042910 have grown at a compound annual rate of 14.62% over 7 fiscal years, rising from ₹48.49 Crore in FY 2018-19 to ₹109.93 Crore in FY 2024-25.

### HSN Code 94042910 ranked #2536 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94042910 ranks #2536 out of 12657 HSN codes by total export value. Within Sub-Chapter 9404, it ranks #7 of 17. By trade surplus, it ranks #1669 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 94042910 exports

The strongest single-year export movement for HSN Code 94042910 was recorded in FY 2021-22, when exports surged by 201.41% over the prior year.

### India maintains a trade surplus of ₹90.58 Crore in HSN Code 94042910 goods

In FY 2024-25, India's exports of ₹109.93 Cr exceeded imports of ₹19.35 Cr, resulting in a trade surplus of ₹90.58 Crore — ranking #1669 of 12657 by surplus magnitude.

### Import growth of 11.78% CAGR signals rising demand for Mattresses: Of other materials: Spring interior0

India's imports under HSN Code 94042910 have grown at 11.78% CAGR, reaching ₹19.35 Crore in FY 2024-25.

### HSN Code 94042910 contributes 2.08% of Sub-Chapter 9404 exports — ranked #7

Among the 17 HSN codes under Sub-Chapter 9404, HSN Code 94042910 ranks #7 by export value — accounting for 2.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.21% share (rank #5).

## 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 (this hsn code) | ₹110 Cr |
| #8 | [HSN Code 94042190: Plastic Mattresses](https://busy.in/hsn/hsn-94042190/) | ₹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 |