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. Chapter 94: Furniture, bedding, mattresses, mattress supports.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 9404 | Coir products (except coir mattresses) Notification 9/2025-CT(R), Schedule I, S.No. 491 |
| 5%2.5% + 2.5% | 9404 | Products wholly made of quilted textile materials not exceeding Rs 2500 per piece Notification 9/2025-CT(R), Schedule I, S.No. 492 |
| 5%2.5% + 2.5% | 9404 | Cotton quilts of sale value not exceeding Rs. 2500 per piece Notification 9/2025-CT(R), Schedule I, S.No. 493 |
| 18%9% + 9% | 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 [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] Notification 9/2025-CT(R), Schedule II, S.No. 613 |
| Entries for the whole of Chapter 94 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service Notification 9/2025-CT(R), Schedule I, S.No. 437 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 9404 in the GSTN HSN master (23 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 9404 10 | MATTRESS SUPPORTS | – | |
| 9404 10 00 | MATTRESS SUPPORTS | – | Save |
| 9404 21 | OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED : | – | |
| 9404 21 10 | OF RUBBER | – | Save |
| 9404 21 90 | OF PLASTIC | – | Save |
| 9404 29 | OF OTHER MATERIALS : | – | |
| 9404 29 10 | SPRING INTERIOR | – | Save |
| 9404 29 20 | OF RUBBERISED COIR WITH OR WITHOUT COMBINATION OFOTHER MATERIALS, WHETHER OR NOT WITH METALLIC SPRINGS. | – | Save |
| 9404 29 90 | OTHER | – | Save |
| 9404 30 | SLEEPING BAGS : | – | |
| 9404 30 10 | FILLED WITH FEATHERS OR DOWN | – | Save |
| 9404 30 90 | OTHER | – | Save |
| 9404 40 | QUILTS, BEDSPREADS, EIDERDOWNS AND DUVETS (COMFORTERS): | – | |
| 9404 40 10 | QUILTS | – | Save |
| 9404 40 20 | BEDSPREADS | – | Save |
| 9404 40 30 | EIDERDOWNS | – | Save |
| 9404 40 40 | DUVETS (COMFORTERS) | – | Save |
| 9404 90 | OTHER | – | |
| 9404 90 00 | OTHER | – | Save |
| 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 | – | Save |
| 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 | – | Save |
| 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 | – | Save |
| 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 | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (9404) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
