---
title: "HSN Code for Rubberized Coir Mattress (with/without Springs) | HSN 94042920 GST Rate"
description: "Find HSN and GST Rates for 94042920 related to Rubberized Coir Mattress (with/without Springs) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94042920/"
---

# HSN Code 94042920: Rubberized Coir Mattress (with/without Springs)

- [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 : Of Rubberised coir with or without combination of other materials, whether or not with metallic springs. | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94042920 ?

It includes Chandeliers (LED use only)

### Does packaging or labelling change the GST for Rubberized Coir Mattress (with/without Springs)?

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.

### Any common misclassification issue with Rubberized Coir Mattress (with/without Springs)?

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 Rubberized Coir Mattress (with/without Springs) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rubberized Coir Mattress (with/without Springs); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Rubberized Coir Mattress (with/without Springs)?

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 Rubberized Coir Mattress (with/without Springs)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Rubberized Coir Mattress (with/without Springs)?

Under HSN 94042920, Rubberized Coir Mattress (with/without Springs) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 94042920 (FY 2024-25)

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

- Exports: ₹15 Cr (+22.48% YoY) — 0.0004% of India's total exports
- Imports: < ₹1 Crore (+22.22% YoY) — 0.0000% of India's total imports
- Trade balance: ₹15 Cr (Surplus); surplus rank #3050 of 12657 HSN codes
- Share of Sub-Chapter 9404: 0.28% of its exports; import side 0.03%
- Rank within Sub-Chapter 9404: #10 of 17 by export value; import-side #11

### Key metrics

- Export CAGR: 13.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5272 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +64.25% in FY 2020-21
- Contribution to Sub-Ch. 9404: 0.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94042920

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 | 6.94 | 0.0003% | — | 0.21% | 1.29 | 0.0000% | — | 0.51% | +5.65 | #5441 |
| FY 2019-20 | 9.65 | 0.0004% | +39.05% | 0.27% | < ₹1 Crore | 0.0000% | −80.62% | 0.11% | +9.40 | #5058 |
| FY 2020-21 | 15.85 | 0.0007% | +64.25% | 0.37% | < ₹1 Crore | 0.0000% | +60.00% | 0.32% | +15.45 | #4513 |
| FY 2021-22 | 19.63 | 0.0006% | +23.85% | 0.32% | < ₹1 Crore | 0.0000% | −72.50% | 0.07% | +19.52 | #4629 |
| FY 2022-23 | 14.69 | 0.0004% | −25.17% | 0.32% | < ₹1 Crore | 0.0000% | +100.00% | 0.09% | +14.47 | #5103 |
| FY 2023-24 | 12.10 | 0.0003% | −17.63% | 0.26% | < ₹1 Crore | 0.0000% | −59.09% | 0.03% | +12.01 | #5478 |
| FY 2024-25 | 14.82 | 0.0004% | +22.48% | 0.28% | < ₹1 Crore | 0.0000% | +22.22% | 0.03% | +14.71 | #5272 |

- CAGR (7-year): exports 13.48%/yr, imports -33.66%/yr (consistently Surplus)

## Key trade insights: HSN Code 94042920 export-import analysis

### Consistent export growth: 13.48% CAGR over 7 years

India's exports under HSN Code 94042920 have grown at a compound annual rate of 13.48% over 7 fiscal years, rising from ₹6.94 Crore in FY 2018-19 to ₹14.82 Crore in FY 2024-25.

### HSN Code 94042920 ranked #5272 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94042920 ranks #5272 out of 12657 HSN codes by total export value. Within Sub-Chapter 9404, it ranks #10 of 17. By trade surplus, it ranks #3050 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 94042920 exports

The strongest single-year export movement for HSN Code 94042920 was recorded in FY 2020-21, when exports surged by 64.25% over the prior year.

### India maintains a trade surplus of ₹14.71 Crore in HSN Code 94042920 goods

In FY 2024-25, India's exports of ₹14.82 Cr exceeded imports of ₹0.11 Cr, resulting in a trade surplus of ₹14.71 Crore — ranking #3050 of 12657 by surplus magnitude.

### Import growth of -33.66% CAGR signals stable import dependency for Rubberized Coir Mattress (with/without Springs)

India's imports under HSN Code 94042920 have grown at -33.66% CAGR, reaching ₹0.11 Crore in FY 2024-25.

### HSN Code 94042920 contributes 0.28% of Sub-Chapter 9404 exports — ranked #10

Among the 17 HSN codes under Sub-Chapter 9404, HSN Code 94042920 ranks #10 by export value — accounting for 0.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #11).

## 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](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) (this hsn code) | ₹15 Cr |