Mattress HSN Code and GST Rates

Learn about the mattress HSN code, including types, structure, GST rates, and how to find the correct code for accurate tax handling and compliance.
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3 min
27 Aug 2024
The HSN code system standardises the classification of goods worldwide, facilitating international trade and taxation processes. For mattresses, specific HSN codes correspond to different types and materials, each attracting a particular GST rate.

HSN code for mattresses with GST rate

The table below details the HSN codes and applicable GST rates for various mattresses.

Product DescriptionHSN CodeGST Rate
Mattresses of cellular rubber or plastics, whether or not covered9404 2118%
Mattresses of rubberised coir9404 2918%
Spring interior mattresses9404 1018%
Other mattresses (including bedding items like quilts and comforters)9404 9018%


Understanding the structure of HSN code for mattresses

Grasping the structure of HSN codes helps businesses accurately classify their products and adhere to tax regulations. Here are key points to understand the composition of HSN codes for mattresses:

  • International standardisation: HSN codes are internationally recognised and consist of 6 digits. India has adopted an 8-digit system for more precise classification, with the additional digits providing further specificity.
  • First two digits - Chapter: The initial two digits represent the chapter under which the goods fall. For mattresses, the chapter is '94', which covers furniture, bedding, and similar items.
  • Next two digits - Heading: The subsequent two digits indicate the heading within the chapter. For instance, '04' specifies mattresses and bedding articles.
  • Fifth and sixth digits - Subheading: These digits provide more detailed classification. For example, '10' denotes spring interior mattresses, while '21' refers to mattresses of cellular rubber or plastics.
  • Seventh and eighth digits - National subheading: These digits are used for further national-level classification, aiding in more precise identification and taxation of products.
Understanding this structure enables businesses to correctly identify and apply the appropriate HSN code, ensuring compliance and facilitating smoother tax processes.

Dependency on place of supply

The concept of ‘place of supply’ plays a critical role in determining the applicable GST rates and the nature of tax—whether it is Central GST (CGST), State GST (SGST), or Integrated GST (IGST). Here's how place of supply influences GST on mattresses:

  • Intra-state transactions: When the supplier and recipient are located within the same state, the transaction is classified as intra-state. In such cases, CGST and SGST are applicable, each constituting 50% of the total GST rate.
  • Inter-state transactions: If the supplier and recipient are in different states, the transaction is considered inter-state, and IGST is levied at the full applicable GST rate.
  • Determining place of supply: For goods like mattresses, the place of supply is generally the location where the delivery occurs. Accurate determination is essential to apply the correct type of GST and ensure compliance.
  • Impact on input tax credit: The place of supply also affects the eligibility and utilisation of input tax credit, influencing the overall tax liability and cash flow of the business.
  • Special provisions: Certain scenarios, such as supplies to or by special economic zones (SEZs), have specific rules regarding the place of supply and applicable taxes. 

How to determine the correct HSN code for mattresses?

  • Identify the material composition: Determine whether the mattress is made of rubber, coir, foam, spring, or other materials, as different compositions have specific HSN codes.
  • Consider the product type: Ascertain if the product is a standard mattress, bedding item, or a specialised mattress, which influences the code selection.
  • Refer to official GST resources: Consult the latest GST rate schedules and notifications issued by the government for updated and accurate HSN code information.
  • Use classification tools: Employ online HSN code finder tools provided by government portals or authorised services for precise classification.
  • Seek expert advice: In complex cases, consult tax professionals or legal advisors to ensure the correct HSN code is applied, minimising the risk of errors and penalties.
  • Maintain documentation: Keep detailed records of the classification process and decisions to support compliance audits and future references.
  • Stay updated with changes: Regularly monitor amendments in GST laws and HSN code classifications to adjust practices accordingly. 

Advance rulings related to GST on mattress

  • Classification disputes: Several rulings have addressed disputes regarding the correct HSN code classification for different types of mattresses, emphasising the importance of material composition and manufacturing process in determining the appropriate code.
  • Tax rate applicability: Rulings have clarified the applicable GST rates for composite products or mattress accessories, ensuring businesses apply correct taxation and avoid overpayment or underpayment of taxes.
  • Place of supply determinations: Some advance rulings have provided guidance on complex scenarios involving place of supply, such as inter-state supplies to unregistered buyers, aiding businesses in applying the correct GST components.
  • Input tax credit eligibility: Decisions have been made regarding the eligibility of input tax credit for raw materials and services used in mattress manufacturing and distribution, impacting cost calculations and pricing strategies.
  • E-commerce transactions: Rulings have also addressed GST implications for mattresses sold through online platforms, clarifying responsibilities regarding tax collection and reporting for e-commerce operators and sellers.

Conclusion

Understanding and correctly applying HSN codes and GST regulations are crucial for businesses involved in the mattress industry in India. Proper classification, awareness of the place of supply rules, and adherence to advance rulings ensure compliance and prevent legal complications. Staying updated with regulatory changes and seeking expert advice when necessary, can significantly contribute to the sustainable growth and success of mattress businesses in the competitive Indian market.

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Frequently asked questions

What is the HSN code and GST rate for mattresses?
The Harmonised System of Nomenclature (HSN) code for mattresses generally falls under chapter 94, with specific codes like 9404 10 for spring interior mattresses and 9404 21 for mattresses made of cellular rubber or plastics. The GST rate applicable to these mattresses is 18%. Accurate use of the correct HSN code is crucial for compliance with GST regulations, ensuring proper tax calculation and avoiding any potential penalties for misclassification.

How can I find the correct HSN code for my mattress?
To find the correct HSN code for your mattress, start by identifying the material and type, such as foam, coir, or spring. Refer to the latest GST rate schedules and HSN code lists provided by the government. You can also use online HSN code finder tools for precise classification. If unsure, consult a tax professional or legal advisor to ensure accuracy. Keeping your records updated with the correct HSN code is essential for compliance and smooth operations.

What is the purpose of the HSN code for mattresses?
The purpose of the HSN code for mattresses is to standardise the classification of goods for taxation and trade purposes. It ensures consistent identification and categorisation of mattresses based on their material and type, simplifying GST calculations and compliance. By using the correct HSN code, businesses can accurately determine applicable GST rates, avoid legal penalties, and streamline their invoicing and tax filing processes, contributing to smoother domestic and international trade operations.

Can I use a generic HSN code for all types of mattresses?
No, you cannot use a generic HSN code for all types of mattresses. Different mattresses, such as those made from rubber, coir, or spring materials, have specific HSN codes under the GST system. Using the correct HSN code is crucial for accurate tax calculation and compliance. Misclassification can lead to penalties and other legal issues. Therefore, it is essential to identify the appropriate HSN code based on the mattress's material and type.

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