---
title: "HSN Code for Coir products (except mattresses) | HSN 94042990 GST Rate"
description: "Find HSN and GST Rates for 94042990 related to Coir products (except mattresses) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94042990/"
---

# HSN Code 94042990: Coir products (except 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 other materials : other | 9% | 9% | 18% | 0% |
| Coir Products (except coir mattresses) | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 94042990 ?

It includes Chandeliers (Other)

### How should mixed supplies be billed when Coir products (except mattresses) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Coir products (except mattresses); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Coir products (except 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.

### How much GST applies to Coir products (except mattresses)?

Under HSN 94042990, Coir products (except mattresses) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Coir products (except mattresses)?

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

### Do e‑way bill and e‑invoice apply for Coir products (except 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.

## India's trade performance: HSN Code 94042990 (FY 2024-25)

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

- Exports: ₹170 Cr (+16.92% YoY) — 0.0046% of India's total exports
- Imports: ₹139 Cr (+51.57% YoY) — 0.0023% of India's total imports
- Trade balance: ₹31 Cr (Surplus); surplus rank #2499 of 12657 HSN codes
- Share of Sub-Chapter 9404: 3.22% of its exports; import side 37.41%
- Rank within Sub-Chapter 9404: #6 of 17 by export value; import-side #1

### Key metrics

- Export CAGR: 25.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2020 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +266.53% in FY 2021-22
- Contribution to Sub-Ch. 9404: 3.22% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94042990

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 | 43.07 | 0.0019% | — | 1.28% | 63.59 | 0.0018% | — | 24.91% | −20.52 | #3091 |
| FY 2019-20 | 35.26 | 0.0016% | −18.13% | 0.99% | 93.36 | 0.0028% | +46.82% | 39.76% | −58.10 | #3369 |
| FY 2020-21 | 49.33 | 0.0023% | +39.90% | 1.16% | 40.73 | 0.0014% | −56.37% | 32.09% | +8.60 | #2950 |
| FY 2021-22 | 180.81 | 0.0058% | +266.53% | 2.92% | 48.00 | 0.0011% | +17.85% | 29.67% | +132.81 | #1752 |
| FY 2022-23 | 111.61 | 0.0031% | −38.27% | 2.43% | 96.69 | 0.0017% | +101.44% | 39.52% | +14.92 | #2391 |
| FY 2023-24 | 145.47 | 0.0040% | +30.34% | 3.15% | 91.59 | 0.0016% | −5.27% | 32.79% | +53.88 | #2140 |
| FY 2024-25 | 170.09 | 0.0046% | +16.92% | 3.22% | 138.82 | 0.0023% | +51.57% | 37.41% | +31.27 | #2020 |

- CAGR (7-year): exports 25.72%/yr, imports 13.90%/yr (consistently Surplus)

## Key trade insights: HSN Code 94042990 export-import analysis

### Consistent export growth: 25.72% CAGR over 7 years

India's exports under HSN Code 94042990 have grown at a compound annual rate of 25.72% over 7 fiscal years, rising from ₹43.07 Crore in FY 2018-19 to ₹170.09 Crore in FY 2024-25.

### HSN Code 94042990 ranked #2020 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94042990 ranks #2020 out of 12657 HSN codes by total export value. Within Sub-Chapter 9404, it ranks #6 of 17. By trade surplus, it ranks #2499 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 94042990 exports

The strongest single-year export movement for HSN Code 94042990 was recorded in FY 2021-22, when exports surged by 266.53% over the prior year.

### India maintains a trade surplus of ₹31.27 Crore in HSN Code 94042990 goods

In FY 2024-25, India's exports of ₹170.09 Cr exceeded imports of ₹138.82 Cr, resulting in a trade surplus of ₹31.27 Crore — ranking #2499 of 12657 by surplus magnitude.

### Import growth of 13.90% CAGR signals rising demand for Coir products (except mattresses)

India's imports under HSN Code 94042990 have grown at 13.90% CAGR, reaching ₹138.82 Crore in FY 2024-25.

### HSN Code 94042990 contributes 3.22% of Sub-Chapter 9404 exports — ranked #6

Among the 17 HSN codes under Sub-Chapter 9404, HSN Code 94042990 ranks #6 by export value — accounting for 3.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 37.41% share (rank #1).

## 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) (this hsn code) | ₹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)](https://busy.in/hsn/hsn-94042920/) | ₹15 Cr |