Q3HSN Code 9404
Mattress supports; articles of bedding and similar
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
GST rate
| Coir products (except coir mattresses) | 5% |
| Products wholly made of quilted textile materials not exceeding Rs 2500 per piece | 5% |
| Cotton quilts of sale value not exceeding Rs. 2500 per piece | 5% |
| 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 [other than coir products (except coir mattresses), products wholly made of quilted textile materials not exceeding Rs. 2500 per piece and cotton quilts not exceeding Rs. 2500 per piece] | 18% |
Codes under 9404
| Code | Description | GST rate |
|---|---|---|
| 9404 10 | Mattress supports | Varies |
| 9404 21 | Cellular rubber or plastics, whether or not covered — 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 | Varies |
| 9404 21 10 | Rubber — 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 | Varies |
| 9404 21 90 | Plastic — 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 | Varies |
| 9404 29 | Other materials — 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 | Varies |
| 9404 29 10 | Spring interior | Varies |
| 9404 29 20 | Rubberised coir with or without combination ofother materials, whether or not with metallic springs. — 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 | Varies |
| 9404 30 | Sleeping bags: | Varies |
| 9404 30 10 | Filled with feathers or down | Varies |
| 9404 40 | Quilts, bedspreads, eiderdowns and duvets (comforters): | Varies |
| 9404 40 10 | Quilts | Varies |
| 9404 40 20 | Bedspreads | Varies |
| 9404 40 30 | Eiderdowns | Varies |
| 9404 40 40 | Duvets (comforters) | Varies |
| 9404 90 | 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 › Other | Varies |
| 9404 90 11 | 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 - other: - quilts: filled with feathers or down | Varies |
| 9404 90 19 | 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 - other: - quilts: other | Varies |
| 9404 90 91 | 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 - other: - other: filled with feathers or down | Varies |
| 9404 90 99 | 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 - other: - other: other | Varies |
← Chapter 94: Furniture, mattresses, lamps & prefab buildings
Related HSN codes
Frequently Asked Questions
What is the HSN code for mattress supports; articles of bedding and similar?
The HSN code for mattress supports; articles of bedding and similar is 9404, under Chapter 94 (Furniture, mattresses, lamps & prefab buildings).
What is the GST rate on mattress supports; articles of bedding and similar?
It depends on the specific item: coir products (except coir mattresses) is 5%; products wholly made of quilted textile materials not exceeding rs 2500 per piece is 5%; cotton quilts of sale value not exceeding rs. 2500 per piece is 5%; 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 [other than coir products (except coir mattresses), products wholly made of quilted textile materials not exceeding rs. 2500 per piece and cotton quilts not exceeding rs. 2500 per piece] is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.