Mattress HSN Code 9404 and GST Rate
Mattresses of foam, rubber, coir or springs, pillows, cushions and quilts.
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- HSN code
- 9404
- GST rate
- 18%
- Chapter
- 94: Furniture, bedding and lamps
- Before 22 Sep 2025
- No change
What is the HSN code for mattress?
Mattress falls under HSN 9404, in chapter 94 (Furniture, bedding and lamps).
Mattresses are heading 9404, split into foam (940421) and other types (940429). They are taxed at 18%. Quilts and razais of the same heading follow the Rs 2,500 rule, and other coir products, but not coir mattresses, were cut to 5%.
| Code | Description |
|---|---|
| 940421 | Mattresses of cellular rubber or plastics (foam) |
| 940429 | Mattresses of other materials (spring, coir) |
| 940430 | Sleeping bags |
| 940490 | Other (pillows, cushions, quilts) |
GST rate on mattress
The GST rate on mattress is 18%. 18% on mattresses. Cotton quilts and articles wholly of quilted textile are 5% up to Rs 2,500 per piece and 18% above. Coir products other than coir mattresses are 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9404 |
| Above Rs 5 crore | 6 on every invoice | 940421, 940429, 940430 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 94 |
Sample GST invoice line for mattress
Here is how a line for mattress looks on a tax invoice within one state: 5 × mattress at Rs 9,500.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Mattress | 9404 | 5 × mattress | 9,500.00 | 47,500.00 | 4,275.00 | 4,275.00 | 56,050.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 8,550.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 94 at a glance
Chapter 94 (Furniture, bedding and lamps) covers: Furniture, mattresses, cushions, lamps and lighting fittings and prefabricated buildings.
Related HSN codes
Products often bought, sold or invoiced together with mattress:
अक्सर पूछे जाने वाले सवाल
What is the HSN code for mattress?
Mattress falls under HSN 9404: mattresses of foam, rubber, coir or springs, pillows, cushions and quilts. Common 6 digit codes are 940421 for mattresses of cellular rubber or plastics (foam) and 940429 for mattresses of other materials (spring, coir).
What is the GST rate on mattress?
18% on mattresses. Cotton quilts and articles wholly of quilted textile are 5% up to Rs 2,500 per piece and 18% above. Coir products other than coir mattresses are 5%.
How many digits of the mattress HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9404 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 940421, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.