📦 eCommerce GST 2.0 Directory
Bedsheet & Home Furnishing HSN Code & GST Rate (2026)
The official HSN code for bedsheets and bed linen is 6302 (cotton bedsheets, pillow covers, bedcovers) and 6304 (curtains, cushion covers & diwan sets). Bedsheets selling up to ₹1,000 per piece attract 5% GST. Items selling above ₹1,000 attract 12% GST.
Primary HSN Codes for Bedsheet & Home Furnishing
6302
5% / 12% GST
Bedsheets & Pillow Covers
Bed linen, table linen, toilet linen and kitchen linen. Pure cotton, microfiber, and glace cotton bedsheets with pillow covers.
6304
5% / 12% GST
Cushion Covers & Diwan Sets
Other furnishing articles, excluding those of heading 9404. Sofa covers, diwan sets, and throw pillow covers.
6303
5% / 12% GST
Curtains & Window Drapes
Curtains and interior blinds; curtain or bed valances. Polyester eyelet curtains and sheer door drapes.
6301
5% / 12% GST
Blankets, Quilts & Dohars
Blankets and travelling rugs. Winter fleece blankets, AC dohars, and microfiber comforters.
Live Bedsheet & Home Furnishing GST Calculator
Net Taxable Value
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Applicable GST Slab
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Tax Amount
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Reporting Bedsheet Combos with Pillow Covers
When selling a bedsheet set that includes 2 pillow covers under one price, report the entire combo under HSN 6302 with UQC SET (or NOS). The applicable GST slab is determined by the total invoiced price of the bundle.
Bedsheet & Home Furnishing GST Rates & Slab Breakdown
| Category / Product | HSN Code | Price Slab | GST Rate | UQC (Unit) |
|---|---|---|---|---|
| Double Bed Cotton Bedsheet + 2 Covers | 6302 | Up to ₹1,000 | 5% (2.5% CGST + 2.5% SGST) | SET |
| Luxury 300 TC Satin Bedsheet Set | 6302 | Above ₹1,000 | 12% (6% CGST + 6% SGST) | SET |
| Printed Sofa Slipcovers (Set of 5) | 6304 | Up to ₹1,000 | 5% (2.5% CGST + 2.5% SGST) | SET |
| Blackout Eyelet Door Curtains (Pair) | 6303 | Above ₹1,000 | 12% (6% CGST + 6% SGST) | PRS |
| Winter Mink Blanket / Comforter | 6301 | Above ₹1,000 | 12% (6% CGST + 6% SGST) | NOS |
Frequently Asked Questions
What is the HSN code for cotton bedsheets on Meesho and Flipkart?
Cotton, polycotton, and microfiber bedsheets and bed linen fall under HSN 6302.
What is the GST rate on bedsheets?
Bedsheets priced up to ₹1,000 attract 5% GST. Sets priced above ₹1,000 attract 12% GST.
What UQC should I use for bedsheets in GSTR-1?
For individual bedsheets use NOS (Numbers). For bedsheet sets containing pillow covers, use SET (Sets).