{"id":7318,"date":"2024-01-11T10:58:35","date_gmt":"2024-01-11T10:58:35","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7318"},"modified":"2026-10-09T13:23:45","modified_gmt":"2026-10-09T13:23:45","slug":"hsn-code-for-mattress","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-mattress\/","title":{"rendered":""},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">HSN Code for Mattress<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>HSN code for mattresses is 9404<\/strong> in India. The specific eight-digit code depends on the mattress material and construction. Foam, spring, latex and coir mattresses generally attract <strong>18% GST<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the HSN Code for Mattresses?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mattresses are classified under <strong>HSN Heading 9404<\/strong>, which covers mattress supports and certain bedding articles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For mattresses specifically, the tariff has two main classifications:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>940421:<\/strong> Mattresses made of cellular rubber or plastics, whether or not covered.<\/li>\n\n\n\n<li><strong>940429:<\/strong> Mattresses made of other materials.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The correct eight-digit code depends on the mattress&#8217;s primary construction and applicable tariff description.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mattress HSN Code List<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Mattress Type<\/th><th>HSN Code<\/th><th>GST Rate<\/th><\/tr><\/thead><tbody><tr><td>Latex or cellular rubber mattress<\/td><td>94042110<\/td><td>18%<\/td><\/tr><tr><td>Cellular plastic or polyurethane foam mattress<\/td><td>94042190<\/td><td>18%<\/td><\/tr><tr><td>Spring interior mattress<\/td><td>94042910<\/td><td>18%<\/td><\/tr><tr><td>Rubberised coir mattress<\/td><td>94042920<\/td><td>18%<\/td><\/tr><tr><td>Other mattresses<\/td><td>94042990<\/td><td>18%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Note:<\/strong> 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rate on Mattresses in India<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mattresses classified under HSN 9404 generally attract <strong>18% GST<\/strong>, irrespective of their selling price.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For intra-state sales, this is divided into:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CGST: 9%<\/li>\n\n\n\n<li>SGST: 9%<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For inter-state sales, IGST is 18%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The 18% rate applies to standard mattresses, including qualifying foam, spring, latex and rubberised coir mattresses.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is GST on Coir Mattresses 5% or 18%?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Coir mattresses generally attract 18% GST.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Although certain coir products under HSN 9404 qualify for a reduced GST rate of 5%, <strong>coir mattresses are specifically excluded<\/strong> from that concessional entry.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction is important for manufacturers and retailers selling rubberised coir mattresses.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How Are Different Mattresses Classified?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mattress classification depends primarily on the material and internal construction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Foam mattresses:<\/strong> Mattresses made of cellular plastic foam, including qualifying polyurethane foam mattresses, generally fall under HSN 94042190.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Latex mattresses:<\/strong> Mattresses made of cellular rubber generally fall under HSN 94042110.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Spring mattresses:<\/strong> Mattresses classified as having a spring interior fall under HSN 94042910.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rubberised coir mattresses:<\/strong> These fall under HSN 94042920, including products meeting the tariff description for rubberised coir combined with other materials.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Other mattresses:<\/strong> Mattresses not covered by the more specific categories may fall under HSN 94042990.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mattress HSN Code vs Mattress Support HSN Code<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mattresses and mattress supports are classified separately within Heading 9404.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Product<\/th><th>HSN Code<\/th><\/tr><\/thead><tbody><tr><td>Mattresses<\/td><td>940421 or 940429<\/td><\/tr><tr><td>Mattress supports<\/td><td>94041000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Mattress supports are structures designed to support a mattress. They should not automatically be classified as mattresses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Similarly, a complete bed frame may fall under a furniture heading rather than the mattress heading.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAQs About Mattress HSN Codes<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Is the HSN code for memory foam mattresses 94042190?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Memory foam mattresses made of cellular polyurethane plastic generally fall under HSN 94042190, subject to the actual product composition.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Do orthopaedic mattresses have a separate HSN code?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not simply because they are marketed as orthopaedic. Classification generally depends on the product&#8217;s construction and material. Specialised medical products may require a separate assessment.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Are mattress toppers classified under the same HSN code as mattresses?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not necessarily. Mattress toppers should be classified according to their construction and tariff description rather than automatically using the code for a complete mattress.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is GST on mattresses based on the selling price?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No special price-based GST threshold generally applies to standard mattresses under HSN 9404. They ordinarily attract 18% GST regardless of their selling price.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><a href=\"https:\/\/cbic-gst.gov.in\/\">Central Board of Indirect Taxes and Customs (CBIC)<\/a> \u2014 GST rate schedules.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.thc.nic.in\/Central%20Governmental%20Acts\/Customs%20Tariff%20Act%2C%201975.pdf\">Customs Tariff Act, 1975<\/a> \u2014 Chapter 94, Heading 9404.<\/li>\n\n\n\n<li><a href=\"https:\/\/gstcouncil.gov.in\/\">GST Council<\/a> \u2014 GST rate recommendations and notifications.<\/li>\n\n\n\n<li>Notification No. 09\/2025-Central Tax (Rate), dated 17 September 2025.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed:<\/strong> 9 October 2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HSN Code for Mattress The HSN code for mattresses is 9404 in India. The specific eight-digit code depends on the [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":7471,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-7318","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mattress HSN Code &amp; GST Rate in India | HSN 9404<\/title>\n<meta name=\"description\" content=\"Find mattress HSN code 9404, including foam, spring, latex and coir mattress codes. 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