The MSME registration asks for the business activity by NIC code. For manufacture of mattresses and pillows, that activity is 31005.
NIC code · National Industrial Classification 2008
31005 is the 5-digit NIC 2008 code for manufacture of mattresses and pillows: a sub-class of class 3100, manufacture of furniture, within division 31, manufacture of furniture. Search a code or activity below, or copy the code for your Udyam or SPICe+ form.
This code
Division 31Group 310Class 3100Sub-class 31005
Manufacture of mattresses and pillows
Sub-class 31005 · Class 3100 · Group 310 · Division 31 · Section C, NIC 2008
The code
Where the code sits in the National Industrial Classification 2008, from section to sub-class, in the official wording.
310055 digits: 31 + 0 + 0 + 5NIC 2025 · Notice dated 16 October 2026
On 18 November 2025 the Ministry of Statistics and Programme Implementation released NIC 2025, which uses 6-digit codes aligned with the UN's ISIC Revision 5. This page shows the NIC 2008 code 31005. The matching NIC 2025 code will be added here once it is mapped from MoSPI's official concordance.
How to read it
An NIC code is built in layers. Each digit narrows the one before it: the division, the group, the class, and finally the 5-digit sub-class. Divisions themselves are grouped under lettered sections.
The broadest numbered layer. Division 31 covers manufacture of furniture. It sits in section C, manufacturing.
Manufacture of furniture.
Manufacture of furniture. The official note for this class is quoted below.
Manufacture of mattresses and pillows. The full 5-digit code you enter where a form asks for the business activity by NIC code.
What it covers
31005 is a sub-class of class 3100, manufacture of furniture. The NIC 2008 document explains the class in the note below, quoted exactly.
This class includes manufacture of furniture of any kind, any material (except stone, concrete or ceramic) for any place and various purposes
This class excludes:
- - manufacture of pillows, pouffes, cushions, quilts and eiderdowns, see 1322
- - manufacture of inflatable rubber mattresses, see 2219
- - manufacture of furniture of ceramics, concrete and stone, see 2393, 2395, 2396
- - manufacture of lighting fittings or lamps, see 2740
- - blackboards, see 2817
- - manufacture of car seats, railway seats, aircraft seats, see 2930, 3020, 3030
- - modular furniture attachment and installation, partition installation, laboratory equipment furniture installation, see 4330
Where you use it
Two registration forms ask for the business activity by NIC code. This is where 31005 is entered.
The MSME registration asks for the business activity by NIC code. For manufacture of mattresses and pillows, that activity is 31005.
The company incorporation form asks for the main industrial activity of the proposed company by NIC code.
Not GST. GST registration does not use NIC codes; goods and services there are classified by HSN and SAC codes.
Choosing the right code
31005 is for manufacture of mattresses and pillows. The codes below sit closest to it in NIC 2008: the other sub-classes of class 3100. Each has its own page with the official wording.
31009Class 3100 · another sub-class of the same class31001Class 3100 · another sub-class of the same class31002Class 3100 · another sub-class of the same class31003Class 3100 · another sub-class of the same class31004Class 3100 · another sub-class of the same classClass 3100 has 6 sub-classes in NIC 2008, including 31005.
Questions
Manufacture of mattresses and pillows, in the National Industrial Classification 2008. It is a sub-class of class 3100, manufacture of furniture.
Class 3100, manufacture of furniture, has 6 sub-classes in NIC 2008. Besides 31005, they are: 31009 (Manufacture of other furniture n.e.c.); 31001 (Manufacture of furniture made of wood); 31002 (Manufacture of furniture made of cane & reed); 31003 (Manufacture of furniture primarily of metal); 31004 (Manufacture of furniture primarily of plastic).
In Udyam Registration, which asks for the business activity by NIC code, and in the SPICe+ company incorporation form, which asks for the main industrial activity by NIC code. GST registration does not use NIC codes.
About this page
The section, division, group, class and sub-class on this page, and the explanatory note for class 3100, are taken word for word from the official document “National Industrial Classification (All Economic Activities) 2008”, Central Statistical Organisation, Ministry of Statistics and Programme Implementation, Government of India.
This is reference information on the classification of a business activity. It is not advice on which code your own business should declare, and the official NIC document prevails if the two ever differ. A change in the classification, including the MoSPI concordance to NIC 2025, re-opens this page for checking.
Not sure which code fits your activity, or spotted a mismatch? Use the WhatsApp button on this page and tell us what the business sells and how.