What products are classified under HSN 9404
It includes Mattress Supports, Bedding, Cushions
- Section 20 – Miscellaneous Manufactured Articles
- Chapter 94 – 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
- Sub Chapter 9404 – Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
- New GST Rate for HSN Code 9404
- Tariff HSN Codes under Sub Chapter 9404
- FAQs for Sub Chapter 9404
- Case Laws under Sub Chapter 9404
- Important Disclaimer
9404 HSN Code: Mattress Supports, Bedding, Cushions
HSN Sub Chapter 9404 represents Mattress Supports, Bedding, Cushions under GST classification. This code helps businesses identify Mattress Supports, Bedding, Cushions correctly for billing, taxation, and trade. With HSN Sub Chapter 9404, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mattress Supports, Bedding, Cushions.
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New GST Rate for HSN Code 9404
GST Rate for Mattress Supports, Bedding, Cushions under HSN Code 9404. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 94 | 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered | 5% | 18% |
Chapter: 94
Description: Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
New GST Rate: 5%
Old GST Rate: 18%
Tariff HSN Codes under HSN Sub Chapter 9404
Following Tariff HSN code falls under Mattress Supports, Bedding, Cushions:
| Tariff HSN | Description |
|---|---|
| Aircraft Seats | |
| Mattress supports | |
| Mattresses : Of cellular rubber or plastics, whether or not covered : Of rubber | |
| Mattresses : Of cellular rubber or plastics, whether or not covered : Of plastic | |
| Mattresses : Of other materials : Spring interior | |
| Mattresses : Of other materials : Of Rubberised coir with or without combination of other materials, whether or not with metallic springs. | |
| Mattresses : Of other materials : other | |
| Coir Products (except coir mattresses) | |
| Sleeping bags : Filled with feathers or down | |
| Cotton quilts of sale value exceeding Rs. 1000 per Piece | |
| Sleeping bags : Other | |
| Products wholly made of quilted textile materials | |
| Quilts, bedspreads, eiderdowns and duvets (comforters) : Quilts (sale value not exceeding Rs. 1000 per piece) | |
| Quilts, bedspreads, eiderdowns and duvets (comforters) : Quilts | |
| Quilts, bedspreads, eiderdowns and duvets (comforters) : Bedspreads | |
| Quilts, bedspreads, eiderdowns and duvets (comforters) : Eiderdowns | |
| Quilts, bedspreads, eiderdowns and duvets (comforters) : Duvets (comforters) | |
| Other | |
| Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered - other : - quilts: filled with feathers or down | |
| Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered - other : - quilts: other | |
| Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered - other : - other : filled with feathers or down | |
| Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered - other : - other : other |
Aircraft Seats
Mattress supports
Mattresses : Of cellular rubber or plastics, whether or not covered : Of rubber
Mattresses : Of cellular rubber or plastics, whether or not covered : Of plastic
Mattresses : Of other materials : Spring interior
Mattresses : Of other materials : Of Rubberised coir with or without combination of other materials, whether or not with metallic springs.
Mattresses : Of other materials : other
Coir Products (except coir mattresses)
Sleeping bags : Filled with feathers or down
Cotton quilts of sale value exceeding Rs. 1000 per Piece
Sleeping bags : Other
Products wholly made of quilted textile materials
Quilts, bedspreads, eiderdowns and duvets (comforters) : Quilts (sale value not exceeding Rs. 1000 per piece)
Quilts, bedspreads, eiderdowns and duvets (comforters) : Quilts
Quilts, bedspreads, eiderdowns and duvets (comforters) : Bedspreads
Quilts, bedspreads, eiderdowns and duvets (comforters) : Eiderdowns
Quilts, bedspreads, eiderdowns and duvets (comforters) : Duvets (comforters)
Other
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered - other : - quilts: filled with feathers or down
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered - other : - quilts: other
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered - other : - other : filled with feathers or down
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered - other : - other : other
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Case Laws Related to Sub Chapter 9404
| Order Number | Description |
|---|---|
| Director General Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), ) | |
| Victory Comfort Products (AAR (Authority For Advance Ruling), Telangana) | |
| Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Bella Casa Fashion & Retail Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala) | |
| M/S. Global Textile Alliance India Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| State Level Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), ) | |
| Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Hosur Coir Foams Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) |
Director General Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Victory Comfort Products (AAR (Authority For Advance Ruling), Telangana)
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
Bella Casa Fashion & Retail Limited (AAR (Authority For Advance Ruling), Rajasthan)
Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
M/S. Global Textile Alliance India Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
State Level Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Hosur Coir Foams Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
FAQs for Sub Chapter 9404
What are the e‑way bill and e‑invoice points while moving Mattress Supports, Bedding, Cushions?
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
How should I document Mattress Supports, Bedding, Cushions sent for job work?
Use a delivery challan for sending Mattress Supports, Bedding, Cushions to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
If I repair and return Mattress Supports, Bedding, Cushions, how should I charge GST?
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
Is the composition scheme suitable if I mainly trade Mattress Supports, Bedding, Cushions?
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Any import/export nuance for Mattress Supports, Bedding, Cushions?
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Can I claim ITC on inputs and services used for Mattress Supports, Bedding, Cushions?
If your outward supply of Mattress Supports, Bedding, Cushions is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
Explore More HSN Codes from Chapter 94 expand_more
Sub Chapters:
HSN Codes:
HSN Code 94011000
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HSN Code 94012000
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HSN Code 94013000
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HSN Code 94013100
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HSN Code 94013900
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HSN Code 94014000
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HSN Code 94014100
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HSN Code 94014900
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HSN Code 94015000
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HSN Code 94015100
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HSN Code 94015200
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HSN Code 94015300
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HSN Code 94015900
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HSN Code 94016100
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HSN Code 94016900
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HSN Code 94017100
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HSN Code 94017900
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HSN Code 94018000
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HSN Code 94019000
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HSN Code 94019100
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HSN Code 94019900
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HSN Code 94021010
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HSN Code 94021090
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HSN Code 94029010
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HSN Code 94029020
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HSN Code 94029090
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HSN Code 94031010
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HSN Code 94031090
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HSN Code 94032010
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HSN Code 94032090
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HSN Code 94033010
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HSN Code 94033090
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HSN Code 94034000
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HSN Code 94035010
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HSN Code 94035090
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HSN Code 94036000
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HSN Code 94037000
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HSN Code 94038010
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HSN Code 94038090
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HSN Code 94038100
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HSN Code 94038200
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HSN Code 94038300
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HSN Code 94038900
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HSN Code 94039000
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HSN Code 94039100
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HSN Code 94039900
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HSN Code 94041000
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HSN Code 94042110
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HSN Code 94042190
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HSN Code 94042910
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HSN Code 94042920
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HSN Code 94042990
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HSN Code 94043010
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HSN Code 94043090
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HSN Code 94044010
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HSN Code 94044020
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HSN Code 94044030
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HSN Code 94044040
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HSN Code 94049000
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HSN Code 94049011
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HSN Code 94049019
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HSN Code 94049091
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HSN Code 94049099
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HSN Code 94051010
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HSN Code 94051020
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HSN Code 94051090
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HSN Code 94051100
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HSN Code 94051900
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HSN Code 94052010
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HSN Code 94052090
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HSN Code 94052100
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HSN Code 94052900
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HSN Code 94053000
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HSN Code 94053100
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HSN Code 94053900
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HSN Code 94054010
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HSN Code 94054090
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HSN Code 94054100
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HSN Code 94054200
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HSN Code 94054900
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HSN Code 94055000
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HSN Code 94055010
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HSN Code 94055020
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HSN Code 94055031
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HSN Code 94055039
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HSN Code 94055040
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HSN Code 94055051
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HSN Code 94055059
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HSN Code 94056010
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HSN Code 94056090
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HSN Code 94056100
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HSN Code 94056900
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HSN Code 94059100
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HSN Code 94059200
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HSN Code 94059900
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HSN Code 94060011
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HSN Code 94060019
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HSN Code 94060091
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HSN Code 94060092
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HSN Code 94060093
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HSN Code 94060099
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HSN Code 94061010
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HSN Code 94061020
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HSN Code 94061030
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HSN Code 94061090
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HSN Code 94062000
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HSN Code 94069010
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HSN Code 94069020
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HSN Code 94069030
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HSN Code 94069090
State Code List: