Bed Sheet HSN Code 6302 and GST Rate
Bed sheets, pillow covers, duvet covers and other bed linen.
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- HSN code
- 6302
- GST rate
- 5% or 18%
- Chapter
- 63: Other made up textiles
- Before 22 Sep 2025
- 5% or 12%
What is the HSN code for bed sheet?
Bed Sheet falls under HSN 6302, in chapter 63 (Other made up textiles).
Bed linen is heading 6302, split by fibre and by whether it is printed or knitted. Its rate follows the chapter 63 value rule, 5% up to Rs 2,500 per piece and 18% above, the same as towels and blankets. Mattresses and quilts are heading 9404.
| Code | Description |
|---|---|
| 630221 | Printed bed linen of cotton |
| 630231 | Other bed linen of cotton |
| 630232 | Bed linen of man made fibres |
| 630210 | Knitted bed linen |
GST rate on bed sheet
The GST rate on bed sheet is 5% or 18%. Before 22 September 2025 it was 5% or 12%. 5% when the sale value is up to Rs 2,500 per piece or set; 18% above (from 22 September 2025).
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
| 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 | 6302 |
| Above Rs 5 crore | 6 on every invoice | 630221, 630231, 630232 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 63 |
Sample GST invoice line for bed sheet
Here is how a line for bed sheet looks on a tax invoice within one state: 50 × set at Rs 850.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Bed Sheet | 6302 | 50 × set | 850.00 | 42,500.00 | 1,062.50 | 1,062.50 | 44,625.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,125.00 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 63 at a glance
Chapter 63 (Other made up textiles) covers: Blankets, bed linen, towels, curtains, sacks, tents, worn clothing and rags.
Other pages in chapter 63
Related HSN codes
Products often bought, sold or invoiced together with bed sheet:
Perguntas frequentes
What is the HSN code for bed sheet?
Bed Sheet falls under HSN 6302: bed sheets, pillow covers, duvet covers and other bed linen. Common 6 digit codes are 630221 for printed bed linen of cotton and 630231 for other bed linen of cotton.
What is the GST rate on bed sheet?
5% when the sale value is up to Rs 2,500 per piece or set; 18% above (from 22 September 2025).
How many digits of the bed sheet 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 6302 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 630221, 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.