GST rate and HSN code for towels and bedsheets
GST on towels, bedsheets and curtains is 5% from 22 September 2025 when the sale value is up to ₹2,500 a piece, and 18% above. They are made-up textile articles of HSN Chapter 63, which also covers blankets and pillow covers. Items above ₹2,500 moved from 12% to 18%. A bedsheet set priced together is one piece.
HSN code and GST rate for towels and bedsheets
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Sale value up to ₹2,500 a piece | 63 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 390 |
| Sale value above ₹2,500 a piece | 63 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 199 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Other made up textile articles, sets (Chapter 63): bed linen, towels, curtains, blankets”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Sale value above ₹2,500 a piece | 12% | 18% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print the 4-digit heading: 6302 for bed linen and towels, 6303 for curtains, 6301 for blankets.
- Check each piece or set's sale value against ₹2,500.
- Pillows and mattresses are 9404, not Chapter 63; they are 18%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing a ₹3,000 double bedsheet set at 5%.
- Billing pillows (stuffed) at 5% with pillow covers.
- Using 6302 for quilts; cotton quilts are 9404.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on towels and bedsheets
What is the GST on bedsheets?
5% up to ₹2,500 a piece (Schedule I, S. No. 390) and 18% above (Schedule II, S. No. 199).
What is the GST on a razai (quilt)?
Cotton quilts up to ₹2,500 a piece are 5% (9404). Above ₹2,500 they are 18%.
Are pillows 5%?
No. Pillows, cushions and mattresses that are stuffed (9404) are 18%, unless they are coir products other than coir mattresses (5%).
More clothing, footwear and jewellery
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.