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Whether you are a buyer or seller of mattresses in India, an awareness of tax implications is vital on both sides. The Goods and Services Tax (GST) law classifies every product with specified HSN(Harmonised System of Nomenclature) codes to formally and systematically classify goods according to taxation. Mattresses fall under that as well.
Whether you are a retailer, manufacturer, or customer, being aware of the HSN code and GST rate applicable to mattresses is essential for accurate billing, input credit claims, and compliance.
In this blog, we will break down the HSN code for mattresses, the GST on mattress, exemptions and how these rates impact pricing and business operations.
What Is GST and HSN Code?
Before diving into mattress-specific details, let’s understand the basics:
- GST(Goods and Services Tax) is a unified tax in India that replaced multiple cascading taxes. It applies to the supply of goods and services nationwide.
- The HSN Code is an international system developed by the World Customs Organisation (WCO) to classify goods systematically. In India, HSN codes are used under GST to ensure uniform taxation and identification of products.
HSN Code for Mattresses
Mattresses fall under Chapter 94 of the HSN classification, which covers “Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing.” Within this chapter, mattresses are classified based on the material used.
Here are the most commonly used HSN codes for mattresses
- 9404.21.00 – Mattresses of cellular rubber or plastics, whether or not covered.
- 9404.29.00 – Mattresses of other materials (e.g., spring mattresses, coir, foam, etc.).
These HSN codes are used for invoicing, filing GST returns and determining the applicable GST on mattress purchases or sales.
GST Rate and HSN Code on Mattress
The GST on mattress is not uniform for all types. However, the majority of mattresses, whether coir-based, foam, spring, or rubber, are taxed at a standard GST rate of 18%.
| Description | HSN Code | GST Rate |
| Mattress supports | 9404 10 00 | 18% |
| Mattresses (covered or uncovered) made from cellular rubber | 9404 21 10 | 18% |
| Mattresses (covered or uncovered) made from plastic materials | 9404 21 90 | 18% |
| Spring interior mattresses | 9404 29 10 | 18% |
| Mattresses made from rubberised coir, with or without metal springs, and possibly combined with other materials | 9404 29 20 | 18% |
| Mattresses made from other miscellaneous materials | 9404 29 90 | 18% |
| Cotton-based pneumatic mattresses | 6306 41 00 | 12% |
| Pneumatic mattresses made from textile materials (excluding cotton) | 6306 49 00 | 12% |
| Mattress support structures | 9404 10 00 | 18% |
| Cellular rubber mattresses, both covered and uncovered | 9404 21 10 | 18% |
| Plastic mattresses, both covered and uncovered | 9404 21 90 | 18% |
As you can see, most standard commercial mattresses are subject to an 18% GST, which applies whether they are sold through retail outlets or online platforms.
Input Tax Credit for Mattress Businesses
One advantage of the GST system is the Input Tax Credit(ITC) mechanism. If you are a manufacturer or seller of mattresses, you can claim input credit on the GST paid on raw materials like foam, springs, coir, fabric, packaging materials, etc.
For example, if you purchase raw materials like ₹1,00,000 and pay ₹18,000 as GST (18%), and you sell mattresses worth ₹1,50,000, charging ₹27,000 GST, your net payable GST will be ₹9,000 after adjusting input credit.
This feature makes the tax system more business-friendly and reduces the cascading effect of taxes.
GST Impact on Mattress Pricing
Having a flat GST rate of 18% on mattresses has made pricing more consistent across the board. The pre-GST tax structure resulted in multiple taxes on mattresses, including VAT, excise duties, and local taxes, which put the effective tax rate in excess of 20%.
After GST introduced a consistent tax rate and with ITC, many mattress manufacturers consolidated their prices.
Nevertheless, customers are still left withan 18% tax rate to contend with, which has a significant effect on the retail price. For example:
- Mattress base price: ₹10,000
- GST (18%): ₹1,800
- Final Price to Consumer: ₹11,800
How to Identify the Right HSN Code
- Material Identification: Determine if the mattress is made of foam, spring, coir, rubber, etc.
- Check Official Notifications: Consult the Government’s latest GST rate schedule for Chapter 94.
- Use Online HSN Finders: Government portals or trusted sites can help confirm the correct code.
- Consult Experts: For composite materials or unconventional variants, seek professional tax advice.
- Record Your Classification: Maintain documentation on your HSN selection methodology for audit readiness.
Conclusion
Understanding the nuances of GST on mattress, including HSN classifications and applicable tax rates, is vital for manufacturers, wholesalers, and retailers. Precise classification ensures compliance, avoids penalties, and allows your customers to claim input tax credits seamlessly.
If you’d like a concise cheat sheet or assistance setting up accurate invoicing templates, I’m happy to help!
