Pillow HSN Code: Classification for Bed and Decorative Pillows
Pillows are used in homes, hotels, hospitals and many other places to provide comfort and support while sitting or sleeping. They can be bed pillows, decorative cushions, travel pillows or special orthopedic and memory foam pillows. Under GST, pillows are usually classified along with other bedding and similar articles. Correct pillow HSN code helps businesses apply the right GST rate and keep returns accurate.
Pillow classification is influenced by the material used for filling, the fabric cover and the design. Despite these variations, most pillows and cushions with stuffing fall under the same broad HSN chapter as mattresses and other bedding products. Businesses dealing in home textiles should therefore map their product range carefully to the correct HSN code.
What is the HSN Code for Memory Foam Pillows?
Memory foam pillows are designed to adapt to the shape of the head and neck and provide better support. From a GST point of view, they are still treated as pillow or cushion articles and not as medical devices, unless they specifically meet the conditions for such treatment. Therefore, they generally fall under the same pillow HSN code as other stuffed bedding items.
The presence of special foam or ergonomic design usually does not change the HSN chapter. However, if the product is marketed as a medical device and falls under a notification for medical equipment, a separate analysis may be required.
What is the HSN Code for Pillows?
Most pillows, cushions and similar stuffed articles are classified under Chapter 94 which covers furniture, mattresses and bedding. Within this chapter, heading 9404 generally covers mattress supports and articles of bedding such as mattresses, quilts, bedspreads, pillows and cushions, fitted with springs or stuffed with any material or of cellular rubber or plastics.
Within this heading, there can be sub headings that distinguish between different types of bedding articles. Manufacturers and traders should refer to the detailed entries to identify the correct pillow HSN code at six or eight digit level.
How Bed Pillows Are Classified under HSN?
Standard bed pillows used in homes and hotels are generally made from a textile cover filled with fibre, feather, foam or other soft material. They are treated as bedding articles and follow the same chapter and heading as other stuffed bedding items. The size of the pillow or stitching pattern usually does not affect its HSN classification.
Some pillows are supplied as part of a complete bedding set along with bedsheets and quilt covers. In such cases, classification rules for sets may apply, and the essential character of the set will decide the final HSN code. Where the bedding set is dominated by bedsheets, the classification could move to the bedsheet heading instead.
The HSN Code for Memory Foam Pillows
Memory foam pillows, cervical pillows and orthopedic pillows are considered as specialised versions of bed pillows. They may still be classified under the same bedding heading, as long as they remain articles of bedding stuffed with foam and covered with textile. Only if they have built in mechanical or electronic features could a different chapter be considered.
Sellers should maintain clear product literature that explains the composition and purpose of their pillows. This helps in supporting the chosen pillow HSN code in case of any query from authorities.
GST Implications on Pillow Products
GST on pillows is linked to the rate assigned to the relevant bedding and pillow heading. Historically, different types of bedding products have attracted GST at specific slabs notified from time to time. Traders must therefore check the most recent rate schedule for articles under heading 9404 before raising invoices.
Correct pillow HSN classification also ensures that there is no confusion when matching purchase and sales data in GST returns. Large home textile brands and hotel suppliers should keep internal HSN and rate charts updated and educate their billing teams accordingly.
Illustrative Pillow HSN Code and GST Rate Table
| Product name | Example HSN code | Product description | Indicative GST treatment |
|---|---|---|---|
| Standard polyester bed pillow | 9404 | Stuffed bed pillow with textile cover and fibre filling | GST rate as notified for bedding and pillow articles |
| Memory foam cervical pillow | 9404 | Orthopedic style memory foam pillow for neck support | Same general rate as other pillows under bedding heading |
| Decorative sofa cushion | 9404 | Decorative cushion with fabric cover and polyfill | Standard goods rate for stuffed bedding and cushion articles |
| Hotel grade premium pillow | 9404 | High quality bed pillow used in hotels and resorts | Rate as applicable to bedding and pillow category |
Note. The HSN codes and GST treatment mentioned above are examples. Always refer to the latest GST notifications and tariff entries before finalising classification.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
-
Are bed pillows and decorative cushions under the same HSN code?
In many cases, both bed pillows and decorative cushions are treated as articles of bedding and fall under the same heading. Sub headings may differ based on design, but the broad chapter remains the same.
-
Does the size of a pillow change its HSN classification?
Size alone does not normally change the pillow HSN code. Whether the pillow is standard, king size or a small cushion, it can still fall under the same heading if the construction and material are similar.
-
Are memory foam pillows considered medical devices for HSN purposes?
Memory foam pillows are usually treated as bedding items unless they clearly meet the criteria for medical devices under a specific notification. Most retail memory foam pillows remain under the bedding heading.
-
How should I show pillow HSN code on GST invoices?
You should print the relevant pillow HSN code on invoices and configure the same in your billing software so that it flows into e invoices and GST returns.
-
What should traders check before finalising pillow classification?
Traders should check the material of filling, the cover fabric, whether the product is stuffed or inflatable and whether it has any mechanical parts. These factors help in deciding the correct HSN code.