HSN Code for Mattress
The HSN code for mattresses is 9404 in India. The specific eight-digit code depends on the mattress material and construction. Foam, spring, latex and coir mattresses generally attract 18% GST.
What Is the HSN Code for Mattresses?
Mattresses are classified under HSN Heading 9404, which covers mattress supports and certain bedding articles.
For mattresses specifically, the tariff has two main classifications:
- 940421: Mattresses made of cellular rubber or plastics, whether or not covered.
- 940429: Mattresses made of other materials.
The correct eight-digit code depends on the mattress’s primary construction and applicable tariff description.
Mattress HSN Code List
| Mattress Type | HSN Code | GST Rate |
|---|---|---|
| Latex or cellular rubber mattress | 94042110 | 18% |
| Cellular plastic or polyurethane foam mattress | 94042190 | 18% |
| Spring interior mattress | 94042910 | 18% |
| Rubberised coir mattress | 94042920 | 18% |
| Other mattresses | 94042990 | 18% |
Note: Hybrid mattresses containing multiple materials should be classified according to their construction and applicable tariff rules. The commercial product name alone may not establish the correct code.
GST Rate on Mattresses in India
Mattresses classified under HSN 9404 generally attract 18% GST, irrespective of their selling price.
For intra-state sales, this is divided into:
- CGST: 9%
- SGST: 9%
For inter-state sales, IGST is 18%.
The 18% rate applies to standard mattresses, including qualifying foam, spring, latex and rubberised coir mattresses.
Is GST on Coir Mattresses 5% or 18%?
Coir mattresses generally attract 18% GST.
Although certain coir products under HSN 9404 qualify for a reduced GST rate of 5%, coir mattresses are specifically excluded from that concessional entry.
This distinction is important for manufacturers and retailers selling rubberised coir mattresses.
How Are Different Mattresses Classified?
Mattress classification depends primarily on the material and internal construction.
Foam mattresses: Mattresses made of cellular plastic foam, including qualifying polyurethane foam mattresses, generally fall under HSN 94042190.
Latex mattresses: Mattresses made of cellular rubber generally fall under HSN 94042110.
Spring mattresses: Mattresses classified as having a spring interior fall under HSN 94042910.
Rubberised coir mattresses: These fall under HSN 94042920, including products meeting the tariff description for rubberised coir combined with other materials.
Other mattresses: Mattresses not covered by the more specific categories may fall under HSN 94042990.
Mattress HSN Code vs Mattress Support HSN Code
Mattresses and mattress supports are classified separately within Heading 9404.
| Product | HSN Code |
|---|---|
| Mattresses | 940421 or 940429 |
| Mattress supports | 94041000 |
Mattress supports are structures designed to support a mattress. They should not automatically be classified as mattresses.
Similarly, a complete bed frame may fall under a furniture heading rather than the mattress heading.
FAQs About Mattress HSN Codes
Is the HSN code for memory foam mattresses 94042190?
Memory foam mattresses made of cellular polyurethane plastic generally fall under HSN 94042190, subject to the actual product composition.
Do orthopaedic mattresses have a separate HSN code?
Not simply because they are marketed as orthopaedic. Classification generally depends on the product’s construction and material. Specialised medical products may require a separate assessment.
Are mattress toppers classified under the same HSN code as mattresses?
Not necessarily. Mattress toppers should be classified according to their construction and tariff description rather than automatically using the code for a complete mattress.
Is GST on mattresses based on the selling price?
No special price-based GST threshold generally applies to standard mattresses under HSN 9404. They ordinarily attract 18% GST regardless of their selling price.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST rate schedules.
- Customs Tariff Act, 1975 — Chapter 94, Heading 9404.
- GST Council — GST rate recommendations and notifications.
- Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025.
Last Reviewed: 9 October 2026
