Mattress HSN Code for GST Filing
Mattresses are supplied by furniture dealers, foam manufacturers and branded sleep product companies to homes, hotels and hostels.
Understanding the mattress HSN code and the GST rate on foam and spring mattresses helps you raise accurate invoices and avoid confusion during audits.
How Are Foam and Spring Mattresses Classified Under HSN Code
Mattresses are generally classified under the bedding and mattress heading that covers mattresses, mattress supports and similar stuffed or fitted bedding.
Foam mattresses, spring mattresses and many coir or cotton mattresses fall under the same bedding heading, with detailed eight digit codes used for specific product types and materials.
In practice, traders and retailers often use the common mattress heading along with the correct GST rate. Large manufacturers should identify the exact sub heading that matches their product range.
| HSN Code | Product name | Product description | GST rate |
|---|---|---|---|
| 9404 | Foam mattresses | Mattresses made from polyurethane foam, memory foam or other foam materials | 18% |
| 9404 | Spring mattresses | Mattresses with metal spring cores and different top layers like foam or latex | 18% |
| 9404 | Coir and cotton mattresses | Mattresses made from coir, cotton or mixed fillings, often used in homes and hostels | 5% or 18% |
What is the GST Rate for Foam and Spring Mattresses?
Foam mattresses and spring mattresses supplied in the organised market generally attract GST at 18% after the recent rationalisation of slabs.
Some simpler mattresses, especially those supplied at lower values or under specific schemes, may be covered by concessional entries that permit a 5% slab. These entries are tied to product description, sale value and sometimes branding conditions.
You should check the detailed rate notification that applies to your product to confirm whether your mattresses fall in 18% or enjoy a lower slab for particular configurations.
Why Do Different Types of Mattresses Have Different HSN Codes?
Mattresses vary widely in material, thickness and use. Foam, spring, latex, coir and cotton mattresses may carry different price points and may qualify for different policy treatment.
Separate sub headings within the mattress heading allow tax policy to support certain basic bedding products with lower rates while keeping premium products at the standard slab.
For everyday GST work, it is still important that all such products remain under the mattress heading rather than under furniture or raw material headings, so that returns show a consistent picture.
How to Classify Mattresses Correctly for GST Filing?
First, prepare a product list that clearly identifies foam mattresses, spring mattresses, coir mattresses and other bedding products you sell, along with their typical size and thickness.
Assign the mattress HSN code to each product in your software and set the GST rate according to the latest applicable notification, using 18% for standard mattresses and a lower slab only where it clearly applies.
When you file GSTR one, check the HSN wise summary to ensure all mattress sales are grouped under the mattress heading and that the taxable value and tax figures match your sales register.
If your business supplies both mattresses and furniture items like beds and wardrobes, maintain separate item groups and HSN codes to avoid mixing bedding products with furniture headings.
Conclusion
Mattress HSN code keeps foam mattresses, spring mattresses and other bedding products under a common bedding heading, with most regular products taxed at 18% under GST.
By mapping each mattress correctly, applying the proper rate on every invoice and reviewing HSN wise reports in GST returns, businesses can keep their compliance smooth and protect their input tax credit on mattress related purchases.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for mattresses?
Mattresses are generally classified under the bedding heading that covers stuffed or fitted bedding, including foam and spring mattresses.
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How does the GST rate apply to foam and spring mattresses?
Foam and spring mattresses normally attract 18% GST, though concessional entries may apply to some basic or low value mattresses as described in the rate notifications.
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Are foam mattresses classified under a separate HSN code?
Foam mattresses share the bedding heading with other mattresses, but may be placed in specific sub headings that describe foam based products more precisely.
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Can I file different types of mattresses under the same GST classification?
You can use the common mattress heading so long as all products match the bedding description, but you must still apply the correct rate for each product according to the value and notification conditions.
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How do I file the mattress HSN code correctly for GST?
Set the mattress heading in your item master for each mattress product, use the correct GST rate and check that the HSN wise summary in your GST returns reflects these supplies under the bedding heading.