GST rates and HSN code for Cushion.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Footwear, gaiters and the like; parts of such articles | 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—Of Wood | 64069010 | 18% | – | 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 Articles | 64069040 | 18% | – | 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) | 6406 | 12% | – | – | – | |
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 Stiffeners | 64061030 | 18% | – | 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 Pre | 64069020 | 18% | – | 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 Stiffeners | 64061040 | 18% | – | 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 | 6406 | 18% | – | 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 Stiffeners | 64061090 | 18% | – | 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 Stiffeners | 64061010 | 18% | – | 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 building | 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 | 94043010 | 18% | – | 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 Or | 94042910 | 18% | – | 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 Or | 94042190 | 18% | – | 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 Or | 9404 | 18% | – | 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 Or | 94049091 | 18% | – | 15/11/2017 22/09/2017 1/07/2017 | – | |
Rubber and articles thereof | 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 Aircraft | 40121300 | 18% | – | 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 : Other | 40121990 | 18% | – | 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 Vehicles | 40129041 | 18% | – | 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) | 40121100 | 18% | – | 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 : | 4012 | 18% | – | 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 : Other | 40122090 | 18% | – | 01/01/2019 1/01/2019 | – |
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.
The GST rates for cushions generally fall into the 18% bracket, with some variations based on their nature and specific use.
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.
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.
The term “cushion” also appears in the context of tyres, which fall under Chapter 40: Rubber and articles thereof.
HSN (Harmonized System of Nomenclature) is a globally recognized system for classifying goods, which helps determine the correct GST for various types of cushions.
Cushions used as articles of bedding and similar furnishing (Chapter 94) generally attract an 18% GST rate.
Cushions for furniture, including those that are stuffed or fitted with springs, fall under HSN Chapter 94.
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.
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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