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 .
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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.
Mattress HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 20 |
| Section Title | Guide to HSN Section 20 |
| Section Description | MISCELLANEOUS MANUFACTURED ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 94 |
| Chapter Title | Furniture & Mattresses, with Lamps & Fittings |
| Chapter Description | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 9404 | Mattress Supports, Bedding, Cushions | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 94041000 | Mattress Supports | 5% |
| 94042110 | Mattresses of Cellular Rubber or Plastics: Rubber Category | 18% |
| 94042190 | Plastic Mattresses | 18% |
| 94042910 | Mattresses: Of other materials: Spring interior0 | 18% |
| 94042920 | Rubberized Coir Mattress (with/without Springs) | 18% |
| 94042990 | Coir products (except mattresses) | 18% |
| 94043010 | Sleeping bags : Filled with feathers or down | 18% |
| 94043090 | Products wholly made of quilted textile materials | 12% |
| 94044010 | Quilts (Value @Rs. 1000) | 5% |
| 94044020 | Bedspreads | 18% |
| 94044030 | Eiderdowns | 18% |
| 94044040 | Duvets (Comforters), Quilts, Bedspreads, Eiderdowns | 18% |
| 94049000 | Mattress Supports & Bedding Articles | 18% |
| 94049011 | Other Quilts | 18% |
| 94049019 | Feather/Down Filled Bedding (Other) | 18% |
| 94049091 | Other Bedding/Furnishing Articles | 18% |
| 94049099 | Hanging Lamps (Electric Ceiling/Wall) | 18% |
* GST rates may vary based on the latest GST notifications
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.
