HSN code 94049011 is the 8-digit tariff item for quilts, filled with feathers or down, under heading 9404 and sub-heading 940490 (Chapter 94). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 94049011 at a glance
| Tariff item (8 digits) | 94049011 |
|---|---|
| Heading (4 digits) | 9404: Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered |
| Sub-heading (6 digits) | 940490: Other |
| Chapter | 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings |
| Description | Quilts, filled with feathers or down |
| GST rate | 5% or 18%, by description |
The rate for 94049011 depends on the sale value per piece or pair. 18% under 9/2025-CT(R), Schedule II, S. No. 613 for "Mattress supports; articles of bedding and similar furnishing (for example..."; 5% under 9/2025-CT(R), Schedule I, S. No. 493 for "Cotton quilts of sale value not exceeding Rs. 2500 per piece"; 5% under 9/2025-CT(R), Schedule I, S. No. 491 for "Coir products (except coir mattresses)"; 5% under 9/2025-CT(R), Schedule I, S. No. 492 for "Products wholly made of quilted textile materials not exceeding Rs 2500 per piece". 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 94049011 the deciding question is the sale value per piece or pair.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials not exceeding Rs. 2500 per piece and cotton quilts not exceeding Rs. 2500 per piece] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 613 |
| 9404 | Cotton quilts of sale value not exceeding Rs. 2500 per piece | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 493 |
| 9404 | Coir products (except coir mattresses) | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 491 |
| 9404 | Products wholly made of quilted textile materials not exceeding Rs 2500 per piece | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 492 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 94049011 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 94049011
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 (9404) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (940490) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (94049011), 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 sub-heading 940490
- HSN 94049019: Quilts: other (mattress supports) (5% or 18%)
- HSN 94049091: Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts... (5% or 18%)
See every rate entry for the heading on the HSN 9404 page, or all Chapter 94 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).