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LoansJagat Team

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14 Jul 2025

GST on MATTRESS – Tax Rate & Final Price Impact

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You know that satisfying moment when you test a plush mattress in a showroom, and it feels like floating on clouds? Now imagine this — you find your dream mattress priced at ₹20,000. You’re all set to snooze in style, but just before the swipe, the sales guy grins and says, “Sir, GST on mattress is 18 percent, so your bill is ₹23,600.”

Wait... what? That’s ₹3,600 extra just in tax! Suddenly, your luxury nap starts feeling like a maths problem.

“Neend toh aayegi boss, par pehle GST ka hisaab laga lein!”

Yes, whether you are buying a coir mattress for your hostel or a fancy spring-loaded one for your bougie bedroom, GST on MATTRESS is something you cannot ignore. And trust us, knowing the tax rate could save your budget — and your beauty sleep.

This blog will help you learn all about it. To chaliye shuru karte hein!

Beyond the Usual Table – GST on MATTRESS with Material-Specific Rates
 

Mattress Category

Price (Rs)

GST on MATTRESS Rate (%)

Tax Amount (Rs)

Total Cost (Rs)

Spring mattress

12 000

18

2 160

14 160

Foam mattress

10 000

18

1 800

11 800

Coir/rubberised coir mattress

9 000

18

1 620

10 620

Pneumatic textile mattress

8 000

12

960

8 960

Pneumatic rubber mattress

8 000

18

1 440

9 440

This table uses Rs. 8,000 base to show how material affects GST on MATTRESS and final cost. 

HSN Codes for MATTRESS – Material-Based Breakdown
 

Mattress Type

HSN Chapter

Sub‑heading

Material Type

GST Rate (%)

Spring mattress

94

9404 29 10

Fitted with metal springs

18

Coir mattress

94

9404 29 20

Rubberised coir

18

Foam/cellular rubber mattress

94

9404 21 10

Cellular rubber or plastics

18

Pneumatic textile mattress

63

6306 ?

Inflatable textile

12

Pneumatic rubber mattress

40

4016 9510

Inflatable rubber

18

Glass fibre or speciality items

70

7019 31/39

Glass fibre mattresses

18


This table helps decode how the GST on MATTRESS depends not just on size or shape, but on the very material it's made from — choose wisely, pay smartly!

Read MoreHow to Save Money on Big Purchases Using Cashback Apps in 2025

Institutional Supplies – TN AAR Ruling

The Tamil Nadu AAR, in March 2023, ruled that coir mattresses supplied to educational institutions attract 18 % IGST even under government tenders.That ruling closes loopholes and shows that GST on MATTRESS remains constant regardless of buyer or tender source.

“Ab IIT me bhi mattress par tax clear hai!”

Why Material Matters – New Perspective
 

  • Textile versus rubber difference: A pneumatic mattress of textile costs₹8 000 + GST at 12 %, i.e.₹960 extra. The rubber variant adds₹1 440, a₹480 higher tax.
     
  • Institutional supply clarity: Even government bodies pay full 18 %.
     
  • Exporter benefit: Exports under zero‑rated supply claim GST refunds via the official GST portal.

Types of Mattresses & GST on MATTRESS – Refined Table
 

Type

Material

GST on MATTRESS Rate (%)

HSN Example

Spring

Springs+foam

18

9404 29 10

Foam/cellular rubber

Foam rubber/plastics

18

9404 21 10

Coir/rubberised coir

Coir

18

9404 29 20

Pneumatic textile

Textile

12

6306

Pneumatic rubber

Rubber

18

4016 9510

Glass fibre/specialty

Glass fibre

18

7019 31/39


“Aaj mattress bhi soch samajh ke kharido!”

Impact on Mattress Industry – Examples

  1. Retail pricing
     
    • Manufacturer sells foam mattress at₹11 000 + 18 % GST =₹12 980.
       
    • Online platform uses transparent tax display; buyer knows final is₹12 980.
       
  2. Institutional decision-making
     
    • A university orders 200 pneumatic textile mattresses at₹7 000 each.
       
      • Base price =₹14, 00, 000
         
      • GST (12 %) =₹1 ,68, 000
         
      • Total =₹15, 68, 000
         
    • If rubber version at 18 %:
       
      • GST =₹2,52,000 and total =₹16, 52,000
         
    • They save₹84, 000 by choosing textile variant.
       
  3. Exporter scenario
     
    • 50 coir mattresses priced₹10, 000 each:₹5, 00 ,000 base +₹90, 000 GST (18 %) =₹5, 90, 000.
       
    • Exporter files refund on₹90 000 tax via official CBIC portal.
       

Input Tax Credit (ITC) on MATTRESS

Businesses registered under GST benefit from ITC on mattress purchases.

Example scenario:

  • A guesthouse purchases 30 spring mattresses at₹15 000 each.
     
    • Total base =₹4, 50, 000
       
    • GST (18 %) =₹81, 000
       
    • Total invoice =₹5 ,31, 000
       
  • The guesthouse claims₹81, 000 as ITC in its GSTR‑3B.
     
  • If the output tax on services sold =₹1, 50, 000, net payable tax becomes₹69 000.
     

That reclaim ability improves liquidity and reduces cost.

Conclusion

By now, you probably realise that buying a mattress in India is not just about comfort — it is also about calculations. Whether it is foam, coir, spring-loaded, or inflatable, every type comes with its own GST twist. Get the material wrong, and you could end up paying more tax than you need to. Get the HSN code right, and you might just save enough for a cosy pillow too.

Also Read - GST on Furniture – Complete Guide to Rates & Tax Impact

If you are a business, GST on mattress is not a burden — it is a benefit. With Input Tax Credit, hotels, hostels, and retailers can snooze soundly knowing they are claiming back what they pay. For individuals, knowing your slab helps you ask the right questions, avoid surprises at checkout, and make smarter shopping choices.

So the next time you lie down to test a new mattress, remember:
 It is not just about how it feels — it is also about how it is billed.

“Sahi ginti ke bina, neend bhi ud jaati hai!”

Now go forth and conquer the bedding aisle — like a tax-savvy sultan of sleep!

Quick Summary Table
 

HSN Code

Description

GST Rate

9404

Spring, foam, coir, rubber mattresses

18 %

6306

Pneumatic textile mattress

12 %

4016 9510

Pneumatic rubber mattress

18 %

7019 31/39

Glass fibre, specialty mattresses

18 %

FAQs on GST on MATTRESS

Q. Is GST on MATTRESS always 18 %?
A. Most are 18 %, but pneumatic textile mattresses attract 12 %. Rubber ones still attract 18 %. 

Q. Which HSN code applies to inflatable air mattresses?
A. Textile pneumatic mattresses belong to Chapter 63 (HSN 6306) with 12 %. Rubber ones are under 4016 sub heading 9510 with 18 %.

Q. Do educational institutes pay GST on MATTRESS?
A. Yes. A Tamil Nadu AAR decision from March 2023 confirms that supply remains at 18 % even under tender. 

Q. Can I claim GST on MATTRESS purchase as ITC?
A. Yes, any registered business can claim ITC if the mattress is used for business purposes.

Q. How do exporters get refunds for GST on MATTRESS?
A. Exporters lodge a zero‑rated supply claim and file refund via the CBIC GST portal.

 

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