HSN Code Finder · Product
Mattress HSN Code 9404
Mattresses are classified under HSN heading 9404, which covers mattress supports and articles of bedding. Spring, rubber, plastic-foam and rubberised-coir mattresses each have dedicated tariff items.
Mattress HSN codes & GST rates
The 8-digit HSN codes under heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered). Click any code for the full duty stack, IGST schedule and FTA preferential rates.
| HSN code | Description | IGST | BCD |
|---|---|---|---|
| 94042110 | Of rubber | 18% | 20% |
| 94042190 | Of plastic | 18% | 20% |
| 94042910 | Spring interior | 18% | 20% |
| 94042920 | Of Rubberised coir with or without combination of other materials, whether or not with metallic springs. | 18% | 20% |
| 94042990 | other | 18% | 20% |
FTA preferential rates: 13 partner agreement(s) listed for 94042910; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →
What is the HSN code for mattress?
The HSN code for mattress is 9404 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for mattress the most common is 94042910, which attracts 18% IGST.
HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.
How mattress is classified under HSN
The HSN classification for mattress narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.
- Chapter 942-digitFurniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building
- 94044-digit headingMATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND PILLOWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED
- 9404296-digit subheadingOf other materials :
- 940429108-digit tariff itemSpring interior
Section XX — MISCELLANEOUS MANUFACTURED ARTICLES
GST on mattress
Mattress (HSN 9404) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 94042910 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.
Customs duty on imported mattress
When mattress (HSN 94042910) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.
Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.
See the full duty breakdown for 94042910 →Conclusion
The HSN code for mattress is 9404 at the heading level, with 94042910 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.
Mattress HSN Code — FAQs
HSN code 94042910 (Mattress) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 94042910 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).
HSN code 94042910 covers Mattress. It sits under Chapter 94 – Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building, in Section XX – MISCELLANEOUS MANUFACTURED ARTICLES.
The HSN code for Mattress is 94042910, classified under Chapter 94 – Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 94042910 is u, as listed in the Customs Tariff.
Spring interior mattresses are 94042910, cellular rubber mattresses 94042110, plastic foam mattresses 94042190 and rubberised coir mattresses 94042920. Other types fall under 94042990.
Pillows, quilts and similar stuffed bedding articles are also under heading 9404 (9404 90 group), while bedsheets are made-up textile articles under heading 6304 — see the bedsheet page.
Still have questions? Our support team is here to help 24/7.
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