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Mattresses (Gadda) is classified under HSN heading 9404. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Mattresses (Gadda)?
GST on Mattresses (Gadda) as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (9404). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 12% | 5% | 9404 | If you sell coir products other than coir mattresses, GST is 5%. | 9/2025-CT(R), entry 491 |
| – | 5% | 9404 | If you sell cotton quilts priced up to ₹2,500 per piece, GST is 5%. | 9/2025-CT(R), entry 493 |
| – | 5% | 9404 | If you sell products made wholly of quilted fabric, priced up to ₹2,500 per piece, GST is 5%. | 9/2025-CT(R), entry 492 |
| 18% | 18% | 9404 | Mattresses, quilts, cushions, pillows and similar stuffed bedding are taxed at 18%. This does not cover coir items (other than coir mattresses). It also does not cover quilted textile items and cotton quilts up to ₹2,500. | 9/2025-CT(R), entry 613 |
GST rate on Mattresses (Gadda) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2017 | 12%, 18% or 28% |
| 22 September 2017 | 14 November 2017 | 5%, 12%, 18% or 28% |
| 15 November 2017 | 21 September 2025 | 5%, 12% or 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Mattresses (Gadda) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
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
| Code | Description (as in the tariff) |
|---|---|
940410 | Mattress supports |
94041000 | Mattress supports |
940421 | Of cellular rubber or plastics, whether or not covered |
94042110 | Of rubber |
94042190 | Of plastic |
940429 | Of other materials |
94042910 | Spring interior |
94042920 | Of rubberised coir with or without combination ofother materials, whether or not with metallic springs. |
94042990 | Other |
940430 | Sleeping bags |
94043010 | Filled with feathers or down |
94043090 | Other |
940440 | Quilts, bedspreads, eiderdowns and duvets (comforters) |
94044010 | Quilts |
94044020 | Bedspreads |
94044030 | Eiderdowns |
94044040 | Duvets (comforters) |
940490 | Other |
94049000 | Other |
94049011 | 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 |
94049019 | 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 |
94049091 | 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 |
94049099 | 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 |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Furniture
9401 - Chairs
9401 - Tables
9403 - LED lights and light fittings
9405 - Gold
7108 - Silver
7106 - Diamonds
7102 - Jewellery
7113 - Steel utensils
7323 - Toys
9503 - Spectacles (Glasses)
9004 - Watches
9101
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
