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Alankar Mishra

January 24, 2025

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Mattress Supports HSN Code & GST Rate - 9404

Mattress Support HSN Code & GST Rate - 9404

It is important to know that the HSN code and GST rate significantly influence tax compliance when dealing with tax matters related to household essentials. The HSN Code for mattress supports is 9404 and I will focus on its GST applicability and other related aspects in this guide.

What is HSN Code 9404?

HSN (Harmonized System of Nomenclature) Code 9404 is used for categorising articles and accessories related to bedding which includes:

Mattress supports

Spring mattresses

Pillows, cushions and similar items

This classification assists sellers in meeting the trade and taxation necessities of a business's tax compliance in India.

‍GST Rate for Mattress Supports Under HSN Code 9404

Every product’s purpose and classification are relevant to the GST rate applicable to the product. That is the reason business classification is important. Business classification enables the Government to charge the appropriate tax and ensure compliance with GST rules. Here is a list of notable goods in this class and the corresponding GST rates.

1. The GST Rate for Mattress Support is 18%.

This class includes products designed specifically for supporting mattresses including wooden and metal frames.

2. The GST Rate for Spring Mattresses and Other Mattresses is 28%.

Includes foam mattresses, coir mattresses or other similar products.

3. The GST Rate for Pillows and Cushions is 18%.

All filled cushions and pillows are intended for home use.

Key Points to Know About HSN Code 9404

HSN Code 9404 determines the amount of GST taxation and custom-duty chargers for the mattress supports and its accessories. If this code is perfectly understood, it will aid tax collations as well as ease the import-export smoothness. Each code 9404 has some crucial elements:

1. Coverage: The goods under HSN Code 9404 are taxed based on their end use. For mattress supports, the GST rate is lower compared to the finished mattress.

2. Custom Duty Benefits: HSN classification assists in identifying the custom duties that will be charged on imports.

3. Compliance Requirements: Any company that uses these supplies is expected to include the right HSN code and GST rate in the invoices to ease the filing of GST returns.

Benefits of Understanding HSN Code 9404 and GST

Exploring HSN Code 9404 and its GST consequences is quite necessary for those in the business of mattress supports and similar products. It not only increases tax compliance but also enhances the organization as well as the relations with the clients. These are the advantages that you Gain from this classification:

1. Tax Compliance: Assists in filing GST returns on time.

2. Cost Clarity: Knowledge of GST rates prevents disputes with the clientele.

3. Global Trade: Improved classification enhances trade with the rest of the world.

How to Claim Input Tax Credit (ITC) for Mattress Supports?

Claiming Input Tax Credit (ITC) on miscellaneous products under HSN code 9404, cushioned supports such as mattresses, can reduce your tax contribution a great deal. Nevertheless, some guidelines are to be maintained so that claims are not rejected. Below are the major steps for claiming ITC.

1. Stores ensuring proper GST invoices are maintained.

2. Businesses should make purchases that aid in business activities.

3. Fill the GST returns with the correct HSN codes.

GST Implications for Businesses Selling Mattress Supports

GST compliance is necessary for all business sectors including retail, e-commerce, and manufacturing. For such businesses, a proper understanding of applicable criteria guarantees the proper functioning of the business and keeps away legal issues. Below are the distinct GST regulations applicable for each category:

1. Retailers: Charge and remit 18% GST.

2. E-commerce Sellers: GST Compliance; Use HSN Code 9404 for listings.

3. Manufacturers: Accurate classification of raw materials and finished goods is necessary.

Summary Table for HSN Code 9404

Item Type	GST Rate	Description
Mattress Supports	18%	Frameworks for mattress support
Spring Mattresses	28%	Mattresses with internal springs
Foam/Coir Mattresses	28%	Other types of mattresses
Pillows & Cushions	18%	Filled or stuffed products

Conclusion

If you are selling mattress supports, spring mattresses, cushions, or similar things, it is important to comprehend the HSN code 9404 and its corresponding GST percentage. Correct HSN classification and invoice issuance helps avoid penalties and simplifies GST tax filing for a business. Being a seller, be it retail, manufacturing or e-commerce, correct application of the tax and other provisions will help in cost control and enhance credibility amongst customers. HSN code usage boosts trade efficiency within a country and helps in easier trade outside the country as well. This in turn increases the need to adapt to modern ways of doing business.

FAQs

1. What is the HSN Code for mattress supports?

Spring mattresses, mattress supports and other similar items are covered under HSN Code 9404.

‍2. What is the GST rate on mattress supports?

The GST rate for mattress supports is 18%.

3. Are coir and foam mattresses taxed differently?

Indeed, both coir and foam mattresses incur a GST charge of 28% which is the highest of all.

4. Can businesses claim ITC on mattress supports?

Indeed, a business can claim an input tax credit (ITC) provided the purpose of the mattress supports is business-related.

5. Why is it important to use the correct HSN code?

The right HSN code allows proper tax evaluation and easy compliance with GST usage.

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