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 purposes. 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

94

HSN Code

9404

HSN 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 %
Essential

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 9404

Following tariff HSN codes fall under Mattress Supports, Bedding, Cushions.

Tariff HSN

94041000

Description

Aircraft Seats

Tariff HSN

94041000

Description

Mattress supports

Tariff HSN

94042110

Description

Mattresses : Of cellular rubber or plastics, whether or not covered : Of rubber

Tariff HSN

94042190

Description

Mattresses : Of cellular rubber or plastics, whether or not covered : Of plastic

Tariff HSN

94042910

Description

Mattresses : Of other materials : Spring interior

Tariff HSN

94042920

Description

Mattresses : Of other materials : Of Rubberised coir with or without combination of other materials, whether or not with metallic springs.

Tariff HSN

94042990

Description

Mattresses : Of other materials : other

Tariff HSN

94042990

Description

Coir Products (except coir mattresses)

Tariff HSN

94043010

Description

Sleeping bags : Filled with feathers or down

Tariff HSN

94043090

Description

Cotton quilts of sale value exceeding Rs. 1000 per Piece

Tariff HSN

94043090

Description

Sleeping bags : Other

Tariff HSN

94043090

Description

Products wholly made of quilted textile materials

Tariff HSN

94044010

Description

Quilts, bedspreads, eiderdowns and duvets (comforters) : Quilts (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

94044010

Description

Quilts, bedspreads, eiderdowns and duvets (comforters) : Quilts

Tariff HSN

94044020

Description

Quilts, bedspreads, eiderdowns and duvets (comforters) : Bedspreads

Tariff HSN

94044030

Description

Quilts, bedspreads, eiderdowns and duvets (comforters) : Eiderdowns

Tariff HSN

94044040

Description

Quilts, bedspreads, eiderdowns and duvets (comforters) : Duvets (comforters)

Tariff HSN

94049000

Description

Other

Tariff HSN

94049011

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 - other : - quilts: filled with feathers or down

Tariff HSN

94049019

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 - other : - quilts: other

Tariff HSN

94049091

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 - other : - other : filled with feathers or down

Tariff HSN

94049099

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 - other : - other : other

India’s Trade Performance — HSN Sub-Chapter 9404 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹5,279 Cr

+14.43% vs FY 2023-24

0.1425% of India’s total exports

India’s Imports

FY 2024-25

₹371 Cr

+32.84% vs FY 2023-24

0.0061% of India’s total imports

Trade Balance

FY 2024-25

₹4,908 Cr

Trade Surplus

Surplus rank #74 of 1233 subchapters

% of Chapter 94

FY 2024-25

24.40%

Share of Chapter 94’s total exports in FY 2024-25

Import side: 2.55% of Chapter 94’s imports

Rank Within Chapter 94

FY 2024-25

#2 of 6

Position by export value among subchapters in Chapter 94

Import-side rank: #6 of 6

At a glance

7.76%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#130

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+45.73%

Peak Growth Year

FY 2021-22 · strongest single-year move

24.40%

Contribution to Ch. 94

Share of Chapter 94 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #132

Balance

+3,114.91

Exports

3,370.23 ₹ Cr

0.1468% share

— YoY

28.17% of Ch. 94

Imports

255.32 ₹ Cr

0.0071% share

— YoY

2.03% of Ch. 94

FY 2019-20 Exp. Rank #117

Balance

+3,328.62

Exports

3,563.44 ₹ Cr

0.1613% share

+5.73% YoY

27.06% of Ch. 94

Imports

234.82 ₹ Cr

0.0070% share

−8.03% YoY

2.07% of Ch. 94

FY 2020-21 Exp. Rank #103

Balance

+4,120.64

Exports

4,247.56 ₹ Cr

0.1975% share

+19.20% YoY

28.21% of Ch. 94

Imports

126.92 ₹ Cr

0.0044% share

−45.95% YoY

1.60% of Ch. 94

FY 2021-22 Exp. Rank #92

Balance

+6,028.06

Exports

6,189.82 ₹ Cr

0.1972% share

+45.73% YoY

28.93% of Ch. 94

Imports

161.76 ₹ Cr

0.0035% share

+27.45% YoY

1.62% of Ch. 94

FY 2022-23 Exp. Rank #137

Balance

+4,341.72

Exports

4,586.38 ₹ Cr

0.1267% share

−25.90% YoY

23.73% of Ch. 94

Imports

244.66 ₹ Cr

0.0043% share

+51.25% YoY

1.95% of Ch. 94

FY 2023-24 Exp. Rank #140

Balance

+4,333.58

Exports

4,612.91 ₹ Cr

0.1275% share

+0.58% YoY

23.05% of Ch. 94

Imports

279.33 ₹ Cr

0.0050% share

+14.17% YoY

2.12% of Ch. 94

FY 2024-25 Exp. Rank #130

Balance

+4,907.61

Exports

5,278.67 ₹ Cr

0.1425% share

+14.43% YoY

24.40% of Ch. 94

Imports

371.06 ₹ Cr

0.0061% share

+32.84% YoY

2.55% of Ch. 94

CAGR · 7-Year

Exports

7.76% /yr

Imports

6.43% /yr

Consistently Surplus
Chapter 94 total

reference, FY 2024-25

Export

₹21,633.64 Cr

Import

₹14,538.84 Cr

Trade Balance

+7,094.80

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9404 ranks #130 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9404 and GST compliance.

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.

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.

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