Manufacturing

GST invoice format for a mattress manufacturer

A mattress manufacturer's GST invoice should list each product by type, size, thickness, core material and warranty, with HSN 9404. From 22 September 2025, mattresses, pillows, cushions and similar bedding fitted with springs or stuffed with any material are in the 18% schedule. Coir products other than coir mattresses, cotton quilts and products wholly of quilted textile materials up to ₹2,500 per piece are listed at 5%, so those lines need separate treatment.

Download this format free

Pre-filled with mattress manufacturer sample items and fields. No sign-up.

Excel (.xlsx, with formulas) Word (.docx) PDF (print and fill)

Or create these invoices in software, free

Sample mattress manufacturer invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Pocket spring mattress 72x60x8 in, model Comfort Plus	9404	20 NOS	14,500.00	2,90,000.00	18%
Memory foam mattress 72x36x6 in	9404	30 NOS	8,200.00	2,46,000.00	18%
Fibre-filled pillow 27x17 in	9404	200 NOS	320.00	64,000.00	18%
Cotton quilt, single, value under ₹2,500	9404	100 NOS	950.00	95,000.00	5%
Cotton quilt, double, value under ₹2,500	9404	60 NOS	1,650.00	99,000.00	5%
Taxable value				₹7,94,000.00
GST (CGST + SGST, or IGST if inter-state)				₹1,17,700.00
Invoice total				₹9,11,700.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a mattress manufacturer invoice needs

Size and thickness: State size in inches or centimetres and thickness, such as 72x60x8 inches. Mattresses are priced by size and thickness, and both dealers and hotels check deliveries against the order.
Core construction: Record foam density, memory foam, pocket spring, bonnell spring, latex or rubberised coir. Core construction drives price, warranty and comfort grade, and decides whether a coir item is a mattress at 18%.
Warranty period: Mattress warranties range from one year to ten years. Printing the warranty term on the invoice gives dealers and customers a single document for claims.
Model and fabric: Model names and quilting fabric identify the product. Dealers use them to match invoices to display models and price lists.
Packing type: Note roll-packed, vacuum-compressed or flat-packed delivery. Packing affects how many units fit in a truck and how transit damage claims are judged.
Per-piece value for quilts: For quilts and quilted products, show the per-piece value clearly, because it decides whether the 5% or 18% entry applies.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a mattress manufacturer

Mattresses, pillows and cushions at 18%

Notification 9/2025-Central Tax (Rate) lists mattress supports and articles of bedding and similar furnishing, such as mattresses, quilts, eiderdowns, cushions, pouffes and pillows, fitted with springs or stuffed or internally fitted with any material, under 9404 in the 18% schedule. Foam, spring, latex and hybrid mattresses therefore carry 18%, and so do fibre or foam pillows and cushions. The 18% entry itself carves out the lower-rated quilted textile products and cotton quilts mentioned below, so the exclusions must be checked line by line.

Coir products and coir mattresses

The 5% schedule lists coir products under 9404 but expressly excludes coir mattresses. A rubberised coir mattress therefore stays at 18%, even though coir is its main material. A unit that also makes coir pillows or coir pads must judge whether each item is a coir product at 5% or a mattress at 18%, and record the reasoning in its item master so every invoice applies it consistently.

Quilts and the ₹2,500 per piece test

Products wholly made of quilted textile materials up to ₹2,500 per piece, and cotton quilts up to ₹2,500 per piece, are listed at 5%. Above that value they fall under the 18% entry. The test applies to each piece's sale value on the invoice, so a wholesale invoice with many quilts can still be at 5% if each quilt is below the limit. Show per-piece value on every quilt line.

Hotel and hospital orders

Bulk orders from hotels, hostels and hospitals often include mattresses, pillows and protectors in many sizes. List each size and product as a separate line with its own quantity and rate. When the buyer is a government hospital or department, GST TDS may be deducted on payments above the notified contract value, and the credit appears in your electronic cash ledger after the deductor files its return.

Warranty replacements

Replacement mattresses sent under warranty are not fresh sales when no consideration is charged. Send them on a delivery challan that references the original invoice number and the complaint number, and record the defective piece received back, so stock and warranty records reconcile.

Common billing mistakes

Billing rubberised coir mattresses at 5% as coir products, although coir mattresses are expressly excluded from that entry.
Applying 5% to quilts priced above ₹2,500 per piece because the order also contains cheaper quilts.
Leaving size, thickness and core construction off invoices, so dealers cannot match the delivery to the order.
Issuing a fresh tax invoice for a free warranty replacement instead of a delivery challan.
Mixing pillows, protectors and mattresses into one 'bedding set' line without a breakup.

Mattress manufacturer GST invoice: FAQ

What is the GST rate on mattresses from 22 September 2025?

Mattresses under heading 9404, including foam, spring and latex mattresses, are in the 18% schedule of Notification 9/2025-Central Tax (Rate).

Are coir mattresses taxed at 5%?

No. The 5% entry for coir products specifically excludes coir mattresses, so they fall under the 18% entry for mattresses.

What is the GST on cotton quilts?

Cotton quilts with a sale value up to ₹2,500 per piece are listed at 5%. Quilts above that value are at 18%.

Are pillows and cushions at 18%?

Yes. Pillows, cushions and pouffes fitted with springs or stuffed with any material are covered by the 18% entry for heading 9404.

How should I bill a free warranty replacement?

Use a delivery challan referencing the original invoice, not a new tax invoice, when no charge is made to the customer.

Can I bill mattress protectors with the mattress at one rate?

Show the protector as its own line. A mattress protector is a separate product, and its heading and rate should be checked on its own instead of assuming it follows the mattress.

Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services

More formats: Agricultural implements manufacturer · Aluminium extrusion manufacturer · Auto parts manufacturer · Biscuit and bakery products manufacturer · Cable and wire manufacturer · Chemical manufacturer · Concrete products manufacturer · Corrugated box manufacturer · all businesses