---
title: "9404 HSN Code | HSN Code for Mattress Supports, Bedding, Cushions in India"
description: "Know more about 9404 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9404 covering Mattress Supports, Bedding, Cushions."
canonical: "https://busy.in/hsn/sub-chapter-9404/"
---

# HSN Sub-chapter 9404: Mattress Supports, Bedding, Cushions

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

Part of [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/).

- Current GST rate: 5%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 94041000 | [Mattress Supports](https://busy.in/hsn/hsn-94041000/) |
| 94042110 | [Mattresses of Cellular Rubber or Plastics: Rubber Category](https://busy.in/hsn/hsn-94042110/) |
| 94042190 | [Plastic Mattresses](https://busy.in/hsn/hsn-94042190/) |
| 94042910 | [Mattresses: Of other materials: Spring interior0](https://busy.in/hsn/hsn-94042910/) |
| 94042920 | [Rubberized Coir Mattress (with/without Springs)](https://busy.in/hsn/hsn-94042920/) |
| 94042990 | [Coir products (except mattresses)](https://busy.in/hsn/hsn-94042990/) |
| 94043010 | [Sleeping bags : Filled with feathers or down](https://busy.in/hsn/hsn-94043010/) |
| 94043090 | [Products wholly made of quilted textile materials](https://busy.in/hsn/hsn-94043090/) |
| 94044010 | [Quilts (Value @Rs. 1000)](https://busy.in/hsn/hsn-94044010/) |
| 94044020 | [Bedspreads](https://busy.in/hsn/hsn-94044020/) |
| 94044030 | [Eiderdowns](https://busy.in/hsn/hsn-94044030/) |
| 94044040 | [Duvets (Comforters), Quilts, Bedspreads, Eiderdowns](https://busy.in/hsn/hsn-94044040/) |
| 94049000 | [Mattress Supports & Bedding Articles](https://busy.in/hsn/hsn-94049000/) |
| 94049011 | [Other Quilts](https://busy.in/hsn/hsn-94049011/) |
| 94049019 | [Feather/Down Filled Bedding (Other)](https://busy.in/hsn/hsn-94049019/) |
| 94049091 | [Other Bedding/Furnishing Articles](https://busy.in/hsn/hsn-94049091/) |
| 94049099 | [Hanging Lamps (Electric Ceiling/Wall)](https://busy.in/hsn/hsn-94049099/) |

## Frequently asked questions

### What products are classified under HSN 9404

It includes Mattress Supports, Bedding, Cushions

### 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.

## India's trade performance: HSN Sub-Chapter 9404 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹5,279 Cr (+14.43% YoY) — 0.1425% of India's total exports
- Imports: ₹371 Cr (+32.84% YoY) — 0.0061% of India's total imports
- Trade balance: ₹4,908 Cr (Surplus); surplus rank #74 of 1233 sub-chapters
- Share of Chapter 94: 24.40% of its exports; import side 2.55%
- Rank within Chapter 94: #2 of 6 by export value; import-side #6

### Key metrics

- Export CAGR: 7.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #130 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +45.73% in FY 2021-22
- Contribution to Ch. 94: 24.40% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9404

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 Ch. 94 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 94 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3,370.23 | 0.1468% | — | 28.17% | 255.32 | 0.0071% | — | 2.03% | +3,114.91 | #132 |
| FY 2019-20 | 3,563.44 | 0.1613% | +5.73% | 27.06% | 234.82 | 0.0070% | −8.03% | 2.07% | +3,328.62 | #117 |
| FY 2020-21 | 4,247.56 | 0.1975% | +19.20% | 28.21% | 126.92 | 0.0044% | −45.95% | 1.60% | +4,120.64 | #103 |
| FY 2021-22 | 6,189.82 | 0.1972% | +45.73% | 28.93% | 161.76 | 0.0035% | +27.45% | 1.62% | +6,028.06 | #92 |
| FY 2022-23 | 4,586.38 | 0.1267% | −25.90% | 23.73% | 244.66 | 0.0043% | +51.25% | 1.95% | +4,341.72 | #137 |
| FY 2023-24 | 4,612.91 | 0.1275% | +0.58% | 23.05% | 279.33 | 0.0050% | +14.17% | 2.12% | +4,333.58 | #140 |
| FY 2024-25 | 5,278.67 | 0.1425% | +14.43% | 24.40% | 371.06 | 0.0061% | +32.84% | 2.55% | +4,907.61 | #130 |

- CAGR (7-year): exports 7.76%/yr, imports 6.43%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 9404 export-import analysis

### Consistent export growth: 7.76% CAGR over 7 years

India's exports under HSN Sub-Chapter 9404 have grown at a compound annual rate of 7.76% over 7 fiscal years, rising from ₹3,370.23 Crore in FY 2018-19 to ₹5,278.67 Crore in FY 2024-25.

### HSN Sub-Chapter 9404 ranked #130 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9404 ranks #130 out of 1233 sub-chapters by total export value. Within Chapter 94, it ranks #2 of 6. By trade surplus, it ranks #74 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9404 exports

The strongest single-year export movement for HSN Sub-Chapter 9404 was recorded in FY 2021-22, when exports surged by 45.73% over the prior year.

### India maintains a trade surplus of ₹4,907.61 Crore in HSN Sub-Chapter 9404 goods

In FY 2024-25, India's exports of ₹5,278.67 Cr exceeded imports of ₹371.06 Cr, resulting in a trade surplus of ₹4,907.61 Crore — ranking #74 of 1233 by surplus magnitude.

### Import growth of 6.43% CAGR signals stable import dependency for Mattress Supports, Bedding, Cushions

India's imports under HSN Sub-Chapter 9404 have grown at 6.43% CAGR, reaching ₹371.06 Crore in FY 2024-25.

### HSN Sub-Chapter 9404 contributes 24.40% of Chapter 94 exports — ranked #2

Among the 6 sub-chapters under Chapter 94, HSN Sub-Chapter 9404 ranks #2 by export value — accounting for 24.40% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.55% share (rank #6).

## Related Sub-Chapters in Chapter 94

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9403: Other furniture](https://busy.in/hsn/sub-chapter-9403/) | ₹10,127 Cr |
| #2 | HSN Sub-Chapter 9404: Mattress Supports, Bedding, Cushions (this hsn sub-chapter) | ₹5,279 Cr |
| #3 | [HSN Sub-Chapter 9405: Lighting Fittings](https://busy.in/hsn/sub-chapter-9405/) | ₹2,654 Cr |
| #4 | [HSN Sub-Chapter 9401: Vehicle Seats & Parts](https://busy.in/hsn/sub-chapter-9401/) | ₹2,579 Cr |
| #5 | [HSN Sub-Chapter 9406: Prefabricated buildings](https://busy.in/hsn/sub-chapter-9406/) | ₹808 Cr |
| #6 | [HSN Sub-Chapter 9402: Medical Furniture](https://busy.in/hsn/sub-chapter-9402/) | ₹187 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9401 | [Vehicle Seats & Parts](https://busy.in/hsn/sub-chapter-9401/) |
| 9402 | [Medical Furniture](https://busy.in/hsn/sub-chapter-9402/) |
| 9403 | [Other furniture](https://busy.in/hsn/sub-chapter-9403/) |
| 9405 | [Lighting Fittings](https://busy.in/hsn/sub-chapter-9405/) |
| 9406 | [Prefabricated buildings](https://busy.in/hsn/sub-chapter-9406/) |