Mattress HSN Code

Understanding the Right Mattress HSN Code

Choosing the right mattress is crucial for a good night’s sleep, but for businesses in the mattress industry, correctly classifying these essential items under the HSN (Harmonized System of Nomenclature) is vital for smooth GST (Goods and Services Tax) compliance in India. The HSN system provides a globally recognized method for categorizing traded products, directly influencing the applicable GST rates.

The provided data offers a clear picture of how mattresses are classified, primarily under Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing… This chapter is the primary home for sleeping comfort items.

The Mattress HSN Classifications

The data consistently places various types of mattresses and bedding articles under HSN 9404, with a few notable exceptions based on material.

• 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.
  • This broad heading covers the vast majority of mattresses.
  • Specific sub-headings under 9404 include:
    • 94043010: “Mattress Supports…” (specifically for mattresses fitted with springs or stuffed).
    • 94042910, 94042920 (of Rubberised Coir), 94042190, 94041000, 94049091, 94043090, 94049019, 94042990, 94049099, 94042110: These all point to different types of mattresses based on their internal material (e.g., rubberised coir, cellular rubber or plastics, stuffed with any material) or whether they have springs.
  • Consistent GST Rate: All mattresses and mattress supports under HSN 9404 consistently attract an 18% GST rate. This rate applies to a wide range of mattresses, from spring to foam to coir-based, as long as they fit the description of articles of bedding.
• Coir Products (Exception):
  • The data mentions “Coir Products Except Coir Mattresses” under HSN 9404 with a 12% GST rate. This implies that while most coir mattresses are 18%, there might be specific interpretations or policy changes where certain coir products not classified as mattresses get a lower rate. However, for a product explicitly defined as a “mattress,” the 18% under 9404 remains the standard.
• Pneumatic Mattresses (Inflatable):
  • These are classified under Chapter 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags or Chapter 40: Rubber and articles thereof.
    • 63064000, 63064100 (Of Cotton), 63064900 (Of Other Textile Materials): These refer to “Pneumatic Mattresses” and generally carry a 12% GST rate.
    • 40169510: “Other Articles Of Vulcanised Rubber Other Than Hard Rubber – Other : Other Inflatable Articles : Air Mattresses” also attracts an 18% GST rate.
  • This distinction is crucial: inflatable mattresses made of textile materials typically fall under 6306 with a 12% GST, while those primarily of rubber fall under 4016 with an 18% GST.
• Glass Fibre Mattresses:
  • Under Chapter 70: Glass and glassware, HSN 70193100 (Mats) and 70193900 (Other) refer to “Glass Fibres…And Articles Thereof (For Example, Yarn, Woven Fabrics) – Thin Sheets (Voiles), Webs, Mats, Mattresses, Boards And Similar Non-Woven Products.”
  • These specialized “Mattresses” made of glass fibres have an 18% GST rate. This highlights classification based on the core material.

GST Rates for Mattresses: Mostly 18%, With Exceptions

The prevailing GST rate for most traditional mattresses (spring, foam, coir, rubberized coir, etc.) is 18%, primarily covered under HSN 9404.

However, pneumatic (inflatable) mattresses can have different rates:

• 12% GST if made of textile materials (HSN 6306).
• 18% GST if made predominantly of rubber (HSN 4016).

Specialized mattresses, like those made from glass fibres (HSN 7019), also fall into the 18% GST bracket.

Businesses should carefully identify the exact composition and construction of their mattresses to apply the correct HSN code and GST rate.