--- title: "HSN Code for Mattress Supports & Bedding Articles | HSN 94049000 GST Rate" description: "Find HSN and GST Rates for 94049000 related to Mattress Supports & Bedding Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94049000/" --- # HSN Code 94049000: Mattress Supports & Bedding Articles - [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 | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94049000 ? It includes LED Luminaires ### Any common misclassification issue with Mattress Supports & Bedding Articles? 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 Mattress Supports & Bedding Articles? 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 should mixed supplies be billed when Mattress Supports & Bedding Articles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mattress Supports & Bedding Articles; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Mattress Supports & Bedding Articles? 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 Mattress Supports & Bedding Articles? Under HSN 94049000, Mattress Supports & Bedding Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 94049000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3,419 Cr (+10.52% YoY) — 0.0929% of India's total exports - Imports: ₹40 Cr (+25.89% YoY) — 0.0007% of India's total imports - Trade balance: ₹3,379 Cr (Surplus); surplus rank #100 of 12657 HSN codes - Share of Sub-Chapter 9404: 64.78% of its exports; import side 10.88% - Rank within Sub-Chapter 9404: #1 of 17 by export value; import-side #3 ### Key metrics - National export rank: #147 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +10.52% in FY 2024-25 - Contribution to Sub-Ch. 9404: 64.78% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94049000 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 2,957.59 | 0.0817% | — | 64.49% | 29.57 | 0.0005% | — | 12.09% | +2,928.02 | #164 | | FY 2023-24 | 3,093.99 | 0.0855% | +4.61% | 67.07% | 32.06 | 0.0006% | +8.42% | 11.48% | +3,061.93 | #166 | | FY 2024-25 | 3,419.35 | 0.0929% | +10.52% | 64.78% | 40.36 | 0.0007% | +25.89% | 10.88% | +3,378.99 | #147 | ## Key trade insights: HSN Code 94049000 export-import analysis ### Export snapshot for HSN Code 94049000 India exported ₹3,419.35 Crore worth of Mattress Supports & Bedding Articles in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 94049000 ranked #147 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94049000 ranks #147 out of 12657 HSN codes by total export value. Within Sub-Chapter 9404, it ranks #1 of 17. By trade surplus, it ranks #100 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 94049000 exports The strongest single-year export movement for HSN Code 94049000 was recorded in FY 2024-25, when exports surged by 10.52% over the prior year. ### India maintains a trade surplus of ₹3,378.99 Crore in HSN Code 94049000 goods In FY 2024-25, India's exports of ₹3,419.35 Cr exceeded imports of ₹40.36 Cr, resulting in a trade surplus of ₹3,378.99 Crore — ranking #100 of 12657 by surplus magnitude. ### HSN Code 94049000 contributes 64.78% of Sub-Chapter 9404 exports — ranked #1 Among the 17 HSN codes under Sub-Chapter 9404, HSN Code 94049000 ranks #1 by export value — accounting for 64.78% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.88% share (rank #3). ## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-94042920/) | ₹15 Cr |