HSN Code 9404
18% GSTMattresses & bedding — HSN 9404 attracts 18% GST under the slabs in force since 22 September 2025, and sits in Chapter 94: furniture & lighting.
Rate at a glance
| Covers | GST |
|---|---|
| Mattresses & bedding | 18% |
Indicative, for guidance only. Many products carry conditions (packaging, sale value, variety) that move them between slabs. Confirm the exact code and rate for your product on the CBIC portal or with your CA before filing.
Using 9404 on a GST invoice
Save 9404 against the item once in your billing system, along with its rate. From then on every bill prints the code on the line, applies 18% automatically, and rolls the value into the HSN-wise summary that has to reconcile with your GSTR-1.
The split follows the place of supply, not the code: sell within your own state and the 18% becomes 9% CGST plus 9% SGST; sell across a state border and the same total is charged as a single IGST line. Getting this wrong rarely changes what the customer pays, but it files the tax under the wrong head — which is exactly the mismatch that draws a notice.
If you are checking a rate by hand, our free GST calculator works out the CGST/SGST split for both tax-inclusive and tax-exclusive prices, and the HSN code finder searches the whole list by product name.
Other codes in Chapter 94 — Furniture & lighting
HSN 9404 — FAQs
Mattresses & bedding under HSN 9404 attracts 18% GST under the rate structure in force since 22 September 2025. For an intra-state sale that splits into 9% CGST and the same again as SGST; an inter-state sale carries the full 18% as IGST.
Stop looking up rates by hand
Save the HSN code and rate against each item once — RetailDek applies it to every bill, splits the tax by place of supply and builds the HSN-wise summary for your return.