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Cushion HSN Code

GST rates and HSN code for Cushion.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Footwear, gaiters and the like; parts of such articlesParts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof- Other—Of Wood6406901018%01/07/2017
Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof- Other—Gaiters, Leggings And Similar Articles6406904018%01/07/2017
Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof(Footwear Of Sale Value Not Exceeding Rs.1000 Per Pair)640612%
Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof Uppers And Parts Thereof, Other Than Stiffeners6406103018%01/07/2017
Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof- Other—Leather Parts Other Than Soles And Pre6406902018%01/07/2017
Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof Uppers And Parts Thereof, Other Than Stiffeners6406104018%01/07/2017
Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof640618%01/07/2017
Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof Uppers And Parts Thereof, Other Than Stiffeners6406109018%01/07/2017
Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof Uppers And Parts Thereof, Other Than Stiffeners6406101018%01/07/2017
Furniture; bedding, mattresses, mattress supports, <strong>cushion</strong>s and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildingMattress 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 Or9404301018%15/11/2017 22/09/2017 1/07/2017
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 Or9404291018%15/11/2017 22/09/2017 1/07/2017
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 Or9404219018%15/11/2017 22/09/2017 1/07/2017
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 Or940418%15/11/2017 22/09/2017 1/07/2017
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 Or9404909118%15/11/2017 22/09/2017 1/07/2017
Rubber and articles thereofRetreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres : Of A Kind Used On Aircraft4012130018%01/01/2019 1/01/2019
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres : – Other : Other4012199018%01/01/2019 1/01/2019
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Other : – Tyre Flaps : Of A Kind Used In Two-Wheeled And Three-Wheeled Motor Vehicles4012904118%01/01/2019 1/01/2019
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres : Of A Kind Used On Motor Cars (Including Station Wagons And Racing Cars)4012110018%01/01/2019 1/01/2019
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Retreaded Tyres :401218%01/01/2019 1/01/2019
Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber – Used Pneumatic Tyres : Other4012209018%01/01/2019 1/01/2019

Understanding the Diverse World of Cushion HSN Codes

The term “cushion” can refer to items with vastly different materials, purposes, and therefore, different HSN classifications. We find cushions primarily in two main HSN chapters: Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing and Chapter 64: Footwear, gaiters and the like; parts of such articles. There are also instances where the word “cushion” appears in descriptions for rubber products.

Cushion HSN Codes and GST Rates

The GST rates for cushions generally fall into the 18% bracket, with some variations based on their nature and specific use.

Furniture and Bedding Cushions

These are the most common types of cushions found in homes, often stuffed or fitted with springs. They fall under Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing.

  • 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.
    • 94043010: Specifically for cushions fitted with springs, stuffed, or internally fitted with any material, or made of cellular rubber or plastics.
      • GST Rate: 18%
    • 94042910: Another broad category within Chapter 94 for similar articles.
      • GST Rate: 18%
    • 94042190: Further sub-classification for cushions.
      • GST Rate: 18%
    • 9404 (general heading): For the broader category of cushions as articles of bedding and similar furnishing.
      • GST Rate: 18%
    • 94049091: Other cushions within this chapter.
      • GST Rate: 18%
  • Note: While the provided data lists 18% for these, some sources indicate a 12% GST rate for cushions and mattresses under 9404. It’s crucial to cross-reference with the latest official GST notifications for definitive rates.

Footwear-Related Cushions

These include items like heel cushions that are parts of footwear. They are classified under Chapter 64: Footwear, gaiters and the like; parts of such articles.

  • 6406: Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof.
    • 64069010: Of Wood (for parts of footwear, including heel cushions, made of wood).
      • GST Rate: 18%
    • 64069040: Gaiters, Leggings And Similar Articles (though not directly “cushions,” they are listed under the same general heading for footwear parts).
      • GST Rate: 18%
    • 64061030, 64061040, 64061010, 64061090: These codes generally refer to “Uppers and parts thereof, other than stiffeners” for footwear, where some internal cushioning might exist.
      • GST Rate: 18%
    • 6406 (general heading): Covers various parts of footwear, including removable in-soles and heel cushions.
      • GST Rate: 18%
    • 64069020: Leather Parts Other Than Soles And Pre- (related to footwear components).
      • GST Rate: 18%
    • Note: Some footwear parts may have a 12% GST if the sale value per pair does not exceed Rs. 1000, as indicated by a general 6406 entry.

Rubber-Based Cushion Tyres

The term “cushion” also appears in the context of tyres, which fall under Chapter 40: Rubber and articles thereof.

  • 4012: Retreaded Or Used Pneumatic Tyres Of Rubber, Solid Or Cushion Tyres, Tyre Treads And Tyre Flaps, Of Rubber.
    • 40121300: Retreaded Tyres: Of A Kind Used On Aircraft (includes “cushion tyres”).
      • GST Rate: 18%
    • 40121990: Retreaded Tyres: Other: Other (includes “cushion tyres”).
      • GST Rate: 18%
    • 40129041: Other: Tyre Flaps: Of A Kind Used In Two-Wheeled And Three-Wheeled Motor Vehicles (includes “cushion tyres” in the broader description).
      • GST Rate: 18%
    • 40121100: Retreaded Tyres: Of A Kind Used On Motor Cars (Including Station Wagons And Racing Cars) (includes “cushion tyres”).
      • GST Rate: 18%
    • 4012 (general heading): Covers various types of tyres, including solid or cushion tyres.
      • GST Rate: 18%
    • 40122090: Used Pneumatic Tyres: Other (includes “cushion tyres”).
      • GST Rate: 18%

FAQs

What does HSN mean for cushions?

HSN (Harmonized System of Nomenclature) is a globally recognized system for classifying goods, which helps determine the correct GST for various types of cushions.

What is the general GST rate for home cushions?

Cushions used as articles of bedding and similar furnishing (Chapter 94) generally attract an 18% GST rate.

Which HSN chapter covers cushions for furniture?

Cushions for furniture, including those that are stuffed or fitted with springs, fall under HSN Chapter 94.

When did these GST rates for cushions become effective?

Most of the GST rates for cushions became effective on July 1, 2017, with some revisions on November 15, 2017, and January 1, 2019 for tyres.

How can businesses ensure correct HSN classification for cushions?

Businesses should carefully identify the primary function and material composition of the cushion to determine the appropriate HSN code and corresponding GST rate, consulting official GST guidelines or a tax expert if unsure.

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