---
title: "HSN Code for Products wholly made of quilted textile materials | HSN 94043090 GST Rate"
description: "Find HSN and GST Rates for 94043090 related to Products wholly made of quilted textile materials with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94043090/"
---

# HSN Code 94043090: Products wholly made of quilted textile materials

- [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 |
| --- | --- | --- | --- | --- |
| Cotton quilts of sale value exceeding Rs. 1000 per Piece | 6% | 6% | 12% | 0% |
| Sleeping bags : Other | 9% | 9% | 18% | 0% |
| Products wholly made of quilted textile materials | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 94043090 ?

It includes Quilts (Value @Rs. 1000)

### Can we claim ITC on inputs used to trade Products wholly made of quilted textile materials?

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

### Do e‑way bill and e‑invoice apply for Products wholly made of quilted textile materials?

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.

### How much GST applies to Products wholly made of quilted textile materials?

Under HSN 94043090, Products wholly made of quilted textile materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Products wholly made of quilted textile materials?

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 should mixed supplies be billed when Products wholly made of quilted textile materials is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Products wholly made of quilted textile materials; Nil for exempt items if applicable).

### Any common misclassification issue with Products wholly made of quilted textile materials?

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

## India's trade performance: HSN Code 94043090 (FY 2024-25)

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

- Exports: ₹224 Cr (+28.45% YoY) — 0.0061% of India's total exports
- Imports: ₹35 Cr (−5.73% YoY) — 0.0006% of India's total imports
- Trade balance: ₹189 Cr (Surplus); surplus rank #1186 of 12657 HSN codes
- Share of Sub-Chapter 9404: 4.25% of its exports; import side 9.40%
- Rank within Sub-Chapter 9404: #5 of 17 by export value; import-side #4

### Key metrics

- Export CAGR: 20.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1721 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +40.65% in FY 2021-22
- Contribution to Sub-Ch. 9404: 4.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94043090

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 | 73.61 | 0.0032% | — | 2.18% | 15.88 | 0.0004% | — | 6.22% | +57.73 | #2357 |
| FY 2019-20 | 100.95 | 0.0046% | +37.14% | 2.83% | 33.71 | 0.0010% | +112.28% | 14.36% | +67.24 | #2012 |
| FY 2020-21 | 105.35 | 0.0049% | +4.36% | 2.48% | 18.87 | 0.0006% | −44.02% | 14.87% | +86.48 | #2011 |
| FY 2021-22 | 148.17 | 0.0047% | +40.65% | 2.39% | 28.91 | 0.0006% | +53.21% | 17.87% | +119.26 | #1957 |
| FY 2022-23 | 181.37 | 0.0050% | +22.41% | 3.95% | 36.13 | 0.0006% | +24.97% | 14.77% | +145.24 | #1835 |
| FY 2023-24 | 174.50 | 0.0048% | −3.79% | 3.78% | 37.00 | 0.0007% | +2.41% | 13.25% | +137.50 | #1933 |
| FY 2024-25 | 224.14 | 0.0061% | +28.45% | 4.25% | 34.88 | 0.0006% | −5.73% | 9.40% | +189.26 | #1721 |

- CAGR (7-year): exports 20.39%/yr, imports 14.01%/yr (consistently Surplus)

## Key trade insights: HSN Code 94043090 export-import analysis

### Consistent export growth: 20.39% CAGR over 7 years

India's exports under HSN Code 94043090 have grown at a compound annual rate of 20.39% over 7 fiscal years, rising from ₹73.61 Crore in FY 2018-19 to ₹224.14 Crore in FY 2024-25.

### HSN Code 94043090 ranked #1721 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94043090 ranks #1721 out of 12657 HSN codes by total export value. Within Sub-Chapter 9404, it ranks #5 of 17. By trade surplus, it ranks #1186 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 94043090 exports

The strongest single-year export movement for HSN Code 94043090 was recorded in FY 2021-22, when exports surged by 40.65% over the prior year.

### India maintains a trade surplus of ₹189.26 Crore in HSN Code 94043090 goods

In FY 2024-25, India's exports of ₹224.14 Cr exceeded imports of ₹34.88 Cr, resulting in a trade surplus of ₹189.26 Crore — ranking #1186 of 12657 by surplus magnitude.

### Import growth of 14.01% CAGR signals rising demand for Products wholly made of quilted textile materials

India's imports under HSN Code 94043090 have grown at 14.01% CAGR, reaching ₹34.88 Crore in FY 2024-25.

### HSN Code 94043090 contributes 4.25% of Sub-Chapter 9404 exports — ranked #5

Among the 17 HSN codes under Sub-Chapter 9404, HSN Code 94043090 ranks #5 by export value — accounting for 4.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.40% share (rank #4).

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