February 25, 2023
Pranjal Gupta

Mattress Supports - GST Rates  HSN Code 9404

If you are in the business of selling mattresses or bed bases, you may be aware that GST has changed the tax structure in the country. With GST in effect, it is essential to know the right GST rates and HSN codes for mattress supports to avoid any confusion.

What are mattress supports?

Before we dive into the GST rates and HSN codes for mattress supports, let's understand what mattress supports are. Mattress supports are the base upon which a mattress is placed. It can be a simple platform or a more elaborate bed frame that supports the mattress and forms the foundation of the bed. These supports can be made of different materials such as wood, metal or plastic.

GST rates for mattress supports

The GST rates for mattress supports are divided into four categories:

  1. 0% GST
  2. 5% GST
  3. 12% GST
  4. 18% GST

0% GST

Goods that attract a 0% GST rate are considered essential goods and are not taxed. The following mattress supports fall under this category:

  • Coconut coir and rubberised coir mattress base
  • Articles of bedding and similar furnishing, fitted with springs or stuffed or internally filled with any material or of cellular rubber or plastics, whether or not covered

5% GST

Under the 5% GST rate, the following mattress supports are included:

  • Wooden frames for beds
  • Bedding, mattresses, and similar items with or without an inner spring, made of foam rubber or latex, with or without a cover
  • Cushions and pillows

12% GST

Under the 12% GST rate, the following mattress supports are included:

  • Box springs
  • Other articles of bedding and similar furnishing stuffed with any material other than feathers or down
  • Mattress supports made of metal, whether or not painted, varnished or coated with plastics

18% GST

The highest rate of GST, 18%, applies to:

  • Mattress supports made of plastics

HSN codes for mattress supports

HSN codes are used to classify goods for taxation purposes. Mattress supports come under the HSN code 9404. The different subcategories under this code are as follows:

  1. 9404 10 - Mattress supports
  2. 9404 20 - Mattresses
  3. 9404 29 - Other bedding items


Now that you are aware of the GST rates and HSN codes for mattress supports, you can be sure that you are charging and paying the correct taxes. Knowing the correct rates and codes can help you keep your business running smoothly and avoid any legal complications.


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