The HSN code for cotton bedsheets and bedcovers is 63041910 under the applicable Indian tariff description. Other bed linen may fall under Heading 6302, while bedspreads and furnishing covers may fall under Heading 6304. The correct classification depends on the material, construction and product type.
What Is the HSN Code for Bedsheets and Bedcovers?
Bedsheets and bedcovers fall under Chapter 63 of the Indian Customs Tariff, which covers made-up textile articles.
HSN 63041910 specifically describes bedsheets and bedcovers of cotton.
However, not every bedsheet or bedcover is classified under this code. Printed bed linen, knitted bed linen, man-made-fibre products and handloom articles may have separate tariff classifications.
Bedsheets and Bedcovers HSN Code List
| Product Type | HSN Code |
|---|---|
| Cotton bedsheets and bedcovers | 63041910 |
| Cotton handloom bedsheets and bedcovers | 63041940 |
| Bedsheets and bedcovers of man-made fibres | 63041930 |
| Other bedsheets and bedcovers under the relevant furnishing classification | 63041990 |
| Printed cotton bed linen, handloom | 63022110 |
| Printed cotton bed linen, other | 63022190 |
| Other cotton bed linen | 63023100 |
| Printed bed linen of man-made fibres | 63022200 |
| Other bed linen of man-made fibres | 63023200 |
| Knitted or crocheted bed linen | 630210 |
Note: The correct code should be selected according to the tariff description of the actual product. The headings are not interchangeable merely because the products are sold as bedsheets.
GST Rate on Bedsheets and Bedcovers in India
Qualifying ordinary bedsheets and bed linen generally attract 5% GST, subject to the applicable product classification and current rate notification.
For supplies attracting 5% GST:
-
Intra-state supply: 2.5% CGST + 2.5% SGST
-
Inter-state supply: 5% IGST
Certain furnishing articles may fall under different GST entries. Businesses should verify the applicable rate for the exact HSN classification, particularly for products under Heading 6304.
Difference Between Bedsheets, Bedcovers and Bedspreads
Although these products are often sold together, their tariff classification may differ.
Bedsheets: Textile articles primarily used to cover a mattress or form part of bed linen.
Bedcovers: Textile covers used over bedding, which may fall under a specific bedcover or furnishing classification.
Bedspreads: Decorative or functional spreads placed over a bed, generally considered under the relevant bedspread classifications.
The product’s construction, textile composition and intended function help determine whether Heading 6302 or 6304 applies.
Does Fabric Material Affect the HSN Code?
Yes. The Indian tariff distinguishes between cotton, man-made fibres and other textile materials.
For example, cotton bedsheets and bedcovers under the relevant furnishing category may fall under 63041910, while corresponding man-made-fibre products may fall under 63041930.
Similarly, printed cotton bed linen may fall under 630221, whereas other cotton bed linen may fall under 630231.
Businesses should also check whether the article is handloom, knitted or crocheted.
Frequently Asked Questions
Do printed bedsheets have a separate HSN code?
They can. Printed cotton bed linen may fall under HSN 630221, while printed bed linen made from man-made fibres may fall under HSN 630222.
Are handloom bedsheets classified differently?
Yes. India's tariff includes specific items for certain handloom products, including HSN 63041940 for cotton handloom bedsheets and bedcovers.
Do bedsheets and blankets have the same HSN code?
No. Blankets and travelling rugs generally fall under Heading 6301, while bed linen and certain bedcovers are classified under Headings 6302 or 6304.
Are bedsheet sets with pillowcases classified separately?
The classification of a packaged set depends on its contents and applicable tariff rules. A bedsheet set should not automatically be assigned a code without checking the product description.
Sources
- Directorate General of Foreign Trade (DGFT) — Indian Trade Classification, Chapter 63.
- Ministry of Corporate Affairs – ITC-HS Code List — Bed linen classifications.
- Central Board of Indirect Taxes and Customs (CBIC) — GST rate notifications.
- Customs Tariff Act, 1975 — Headings 6302 and 6304.
Last Reviewed: 13 October 2026
