GoodsHSN 9404
Cotton quilts of sale value not exceeding Rs. 2500 per piece — GST rate 5%
5%GST
Condition: of sale value not exceeding Rs; sale value not exceeding Rs; not exceeding Rs. 2500 per piece; exceeding Rs. 2500 per piece
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 9404 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, cotton quilts of sale value not exceeding rs. 2500 per piece classified under HSN 9404 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: of sale value not exceeding Rs; sale value not exceeding Rs; not exceeding Rs. 2500 per piece; exceeding Rs. 2500 per piece.