HSN code 63042000 is the 8-digit tariff item for bed nets specified in sub-heading note 1 to this Chapter, under heading 6304 and sub-heading 630420 (Chapter 63). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 63042000 at a glance
| Tariff item (8 digits) | 63042000 |
|---|---|
| Heading (4 digits) | 6304: Other furnishing articles, excluding those of heading 9403 |
| Sub-heading (6 digits) | 630420: Bed nets specified in sub-heading note 1 to this Chapter |
| Chapter | 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags |
| Description | Bed nets specified in sub-heading note 1 to this Chapter |
| GST rate | 5% or 18%, by description |
The rate for 63042000 depends on the sale value per piece or pair. 5% under 9/2025-CT(R), Schedule I, S. No. 390 for "Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece"; 18% under 9/2025-CT(R), Schedule II, S. No. 199 for "Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 63042000 the deciding question is the sale value per piece or pair.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 63 [other than 6305 32 00, 6305 33 00, 6309] | Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 390 |
| 63 [other than 6309] | Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 199 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 63042000 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 63042000
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (6304) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (630420) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (63042000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 6304
- HSN 63041100: Other furnishing articles, excluding those of heading 9403, knitted or crocheted (5% or 18%)
- HSN 63041910: Bedsheets and bedcovers, of cotton (5% or 18%)
- HSN 63041920: Bedspreads of silk (other furnishing articles, excluding those of heading 9403, other) (5% or 18%)
- HSN 63041930: Bedsheets and bedcovers of man-made fibres (5% or 18%)
- HSN 63041940: Other furnishing articles, excluding those of heading 9403, other, bed sheets and bed covers of cotton... (5% or 18%)
- HSN 63049110: Silk belt (other furnishing articles, excluding those of heading 9403, knitted or crocheted) (5% or 18%)
- HSN 63049120: Woollen cushion cover (other furnishing articles, excluding those of heading 9403, knitted or crocheted) (5% or 18%)
- HSN 63049190: Other furnishing articles, excluding those of heading 9403, knitted or crocheted: other (5% or 18%)
- HSN 63049211: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton, of handloom (5% or 18%)
- HSN 63049219: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton: other (5% or 18%)
- HSN 63049221: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton, of handloom (5% or 18%)
- HSN 63049229: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton: other (5% or 18%)
- HSN 63049231: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton, of handloom (5% or 18%)
- HSN 63049239: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton: other (5% or 18%)
- HSN 63049241: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton, of handloom (5% or 18%)
- HSN 63049249: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton: other (5% or 18%)
- HSN 63049250: Terry towel (other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton) (5% or 18%)
- HSN 63049260: Towels, other than terry towel (5% or 18%)
- HSN 63049270: Mosquito nets (other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of... (5% or 18%)
- HSN 63049281: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton, of handloom (5% or 18%)
- HSN 63049289: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton: other (5% or 18%)
- HSN 63049291: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton, of handloom (5% or 18%)
- HSN 63049299: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of cotton: other (5% or 18%)
- HSN 63049300: Other furnishing articles, excluding those of heading 9403, not knitted or crocheted, of synthetic fibres (5% or 18%)
See every rate entry for the heading on the HSN 6304 page, or all Chapter 63 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).