GST Rate & HSN Code for Textile Articles and Textiles – Chapter 50

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Important notes on GST Chapter 50

This Chapter 50 of GST doesn’t cover:

  • creature brush making fibers or hair (heading 0502); horsehair or horsehair squander (heading 0511);
  • human hair or articles of human hair (heading 0501, 6703 or 6704), aside from stressing fabric of a sort usually utilized in oil presses or something like that (heading 5911);
  • cotton linters or other vegetable materials of Chapter 14;
  • asbestos of heading 2524 or articles of asbestos or different results of heading 6812 or 6813;
  • articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail bundles, of heading 3306;
  • sharpened materials of headings 3701 to 3704;
  • monofilament of which any cross-sectional aspect surpasses 1 mm or strip or something like that (for instance, counterfeit straw) of an obvious width surpassing 5 mm, of plastics (Chapter 39), or plaits or textures or other basketware or wickerwork of such monofilament or strip (Chapter 46);
  • woven, weaved or stitched textures, felt or nonwovens, impregnated, covered, covered or overlaid with plastics, or articles thereof, of Chapter 39;
  • woven, sewed or knitted textures, felt or nonwovens, impregnated, covered, covered or overlaid with elastic, or articles thereof, of Chapter 40;
  • stows away or skins with their hair or fleece on (Chapter 41 or 43) or articles of furskin, fake hide or articles thereof, of heading 4303 or 4304;
  • articles of material materials of heading 4201 or 4202;
  • items or articles of Chapter 48 (for instance, cellulose wadding);
  • footwear or portions of footwear, gaiters or tights or comparative articles of Chapter 64;
  • hair-nets or other headgear or parts thereof of Chapter 65;
  • merchandise of Chapter 67;
  • rough covered material (heading 6805) and furthermore carbon strands or articles of carbon filaments of heading 6815;
  • glass filaments or articles of glass strands, other than weaving with glass string on a noticeable ground of texture (Chapter 70);
  • articles of Chapter 94 (for instance, furniture, bedding, lights and lighting fittings);
  • articles of Chapter 95 (for instance, toys, games, sports necessities and nets);
  • Articles of Chapter 96 (for instance, brushes, travel sets for sewing, slide clasp, typewriter strips, sterile towels (cushions) and tampons, napkins (diapers) and napkin liners for babies]; or
  • articles of Chapter 97.

 

(A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a combination of at least two material materials are to be delegated if comprising entirely of that one material which prevails by weight over some other single material materials. At the point when nobody material prevails by weight, the merchandise are to be named if comprising completely of that one material which is covered by the heading which happens rearward in mathematical request among those which similarly merit thought.

 

(B) For the reasons for the above rule:

gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a solitary material the heaviness of which is to be taken as the total of the loads of its parts; for the arrangement of woven textures, metal string is to be viewed as a material;

the decision of suitable heading will be affected by deciding first the Chapter and afterward the appropriate heading inside that Chapter, ignoring any materials not arranged in that Chapter:

at the point when the two Chapters 54 and 55 are engaged with some other Chapter, Chapters 54 and 55 are to be treated as a solitary Chapter;

where a Chapter or a going to products of various material materials, such materials are to be treated as a solitary material.

 

(C) The arrangements of sections (A) and (B) above apply likewise to the yarns alluded to in Note 3, 4, 5 or 6 beneath.

(A) For the motivations behind this Section, and dependent upon the exemptions in passage (B) beneath, yarns [single, numerous (collapsed) or cabled] of the accompanying portrayals are to be treated as “twine, cordage, ropes and links” :

  • of silk or waste silk, estimating more than 20,000 decitex;
  • of man-made strands (counting yarn of at least two monofilaments of Chapter 54), estimating more than 10,000 decitex;
  • of genuine hemp or flax:
  • cleaned or coated, estimating 1,429 decitex or more; or
  • not cleaned or coated, estimating more than 20,000 decitex;
  • of coir, comprising of at least three utilizes;
  • of other vegetable filaments, estimating more than 20,000 decitex; or
  • supported with metal string.

 

(B) Exceptions:

yarn of fleece or other creature hair and paper yarn, other than yarn supported with metal string;

  • man-made fiber tow of Chapter 55 and multifilament yarn without bend or with a bit of under 5 turns for every meter of Chapter 54;
  • silk worm stomach of heading 5006, and monofilaments of Chapter 54;
  • metallised yarn of heading 5605; yarn supported with metal string is likely to section (A)(f) above; and
  • chenille yarn, gimped yarn and circle grain yarn of heading 5606.

 

(A) For the motivations behind Chapters 50, 51, 52, 54 and 55, the articulation “set up for retail deal” according to yarn implies, dependent upon the exemptions in passage (B) beneath, yarn [single, various (collapsed) or cabled] set up:

  • on cards, reels, tubes or comparable backings, of a weight (counting support) not surpassing:
  • 85g on account of silk, squander silk or man-made fiber yarn; or
  • 125g in different cases;
  • in balls, hanks or skeins of a weight not surpassing:
  • 85g on account of man-made fiber yarn of under 3,000 decitex, silk or silk squander;
  • 125g on account of any remaining yarns of under 2,000 decitex; or
  • 500g in different cases;
  • in hanks or skeins involving a few more modest hanks or skeins isolated by separating strings which render them free one of the other, every one of uniform weight not surpassing:
  • 85g on account of silk, squander silk or man-made fiber yarn; or
  • 125g in different cases;

 

(B) Exceptions:

  • solitary yarn of any material, with the exception of:
    • single yarn of fleece or fine creature hair, unbleached; and
  • single yarn of fleece or fine creature hair, dyed, colored or printed, estimating more than 5,000 decitex;
  • different (collapsed) or cabled yarn, unbleached:
    • of silk or waste silk, but set up; or
  • of other material with the exception of fleece or fine creature hair, in hanks or skeins;
  • numerous (collapsed) or cabled yarn of silk or waste silk, blanched, colored or printed, estimating 133 decitex or less; and
  • single, various (collapsed) or cabled yarn of any material:
    • in cross-reeled hanks or skeins; or
  • (ii) set up on upholds or in some other way showing its utilization in the material business (for instance, on cops, curving plant tubes, pirns, conelike bobbins or axles, or brought as covers for weaving looms).
  • For the motivations behind headings 5204, 5401 and 5508, the articulation “sewing string” signifies different (collapsed) or cabled yarn:
  • set up on upholds (for instance, reels, containers) of a weight (counting support) not surpassing 1,0008;
  • dressed for use as sewing string., and
  • with a last “Z” curve.
  • For the motivations behind this Section, the articulation “high constancy yarn” signifies yarn having a diligence, communicated io cN/tex (centinewtons per tex), more prominent than the accompanying:
  • single yarn of nylon or different polyamides, or of polyesters 60 cN/tex
  • different (collapsed) or cabled yarn of nylon or different polyamides,
  • or then again of polyesters – – – – – – – 53 cN/tex
  • single, different (collapsed) or cabled yarn of thick rayon – 27 cN/tex
  • For the reasons for this Section, the articulation “made up” signifies:
  • cut in any case than into squares or square shapes;
  • created in the completed state, prepared for use (or just requiring partition by cutting isolating strings) without sewing or other working (for instance, certain dusters, towels, decorative spreads, scarf squares; covers);
  • Slice to estimate and with somewhere around one hotness fixed edge with a noticeably tightened or packed line and different edges treated as depicted in some other sub-provision of this Note, however barring textures the cut edges of which have been kept from disentangling by hot cutting or by other basic means;

 

stitched or with moved edges, or with a hitched periphery at any of the edges, however barring textures the cut edges of which have been kept from unwinding by whipping or by other straightforward means;

slice to measure and having gone through a course of drawn string work;

collected by sewing, gumming or in any case (other than piece products comprising of at least two lengths of indistinguishable material joined start to finish and piece merchandise made out of at least two materials gathered in layers, whether or not cushioned);

  • sewn or stitched to shape, regardless of whether introduced as isolated things or as various things in the length.
  • For the reasons for Chapters 50 to 60:
  • Parts 50 to 55 and 6() and, aside from where the setting in any case requires, Chapters 56 to 59 don’t matter to merchandise made up inside the significance of Note 7 above; and
  • Parts 50 to 55 and 60 don’t make a difference to products of Chapters 56 to 59.

 

The woven textures of Chapters 50 to 55 incorporate textures comprising of layers of equal material yarns superimposed on one another at intense or right points. These layers are fortified at the convergences of the yarns by a cement or by warm holding.

  • Flexible items comprising of material materials joined with elastic strings are arranged in this Section.
  • For the reasons for this Section, the articulation “impregnated” incorporates “plunged”.
  • For the reasons for this Section, the articulation “polyamides” incorporates “aramids”.
  • For the reasons for this Section and, where appropriate, all through this timetable, the articulation “elastomeric yarn” signifies fiber yarn, including monofilament, of manufactured material, other than finished yarn, which doesn’t break on being stretched out to multiple times its unique length and which returns, subsequent to being reached out to double its unique length, inside a time of five minutes, to a length not more noteworthy than one and a half times its unique length.
  • Except if the setting in any case requires, material articles of clothing of various headings are to be
HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
5001SILK-WORM COCOONS SUITABLE FOR REELINGNil01/07/2017
50010000SILK-WORM COCOONS SUITABLE FOR REELINGNil01/07/2017
5002RAW SILK (NOT THROWN)Nil01/07/2017
500200RAW SILK (NOT THROWN)Nil01/07/2017
50020010RAW SILK (NOT THROWN) RAW SILK (NOT THROWN) MULBERRY RAW SILKNil01/07/2017
50020020RAW SILK (NOT THROWN) RAW SILK (NOT THROWN) MULBERRY DUPION SILKNil01/07/2017
50020030RAW SILK (NOT THROWN) RAW SILK (NOT THROWN) NON-MULBERRY SILKNil01/07/2017
5003SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK)Nil01/07/2017
500300SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETED STOCK)Nil01/07/2017
50030010MULBERRY SILK WASTENil01/07/2017
50030020TUSSAR SILK WASTENil01/07/2017
50030030DRI WASTENil01/07/2017
50030040MUNGA WASTENil01/07/2017
50030090SILK WASTE – OTHERNil01/07/2017
50031010SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) NOT CARDED OR COMBED MULBERRY SILK WASTENil01/07/2017
50031020SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) NOT CARDED OR COMBED TUSSAR WASTENil01/07/2017
50031090SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) NOT CARDED OR COMBED OTHERNil01/07/2017
50039010SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) – OTHER : MULBERRY SILK WASTENil01/07/2017
50039020SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) – OTHER : TUSSAR WASTENil01/07/2017
50039030SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) – OTHER : ERI WASTENil01/07/2017
50039040SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) – OTHER : MUNGA WASTENil01/07/2017
50039090SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) – OTHER : OTHERNil01/07/2017
5004SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE5%01/07/2017
500400SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE5%01/07/2017
50040010(OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE : 100 PERCENT MULBERRY DUPION SILK YARN5%01/07/2017
50040090SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE : OTHER5%01/07/2017
5005YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE5%01/07/2017
500500YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE5%01/07/2017
50050011YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE: – CONTAINING 85 PERCENT OR MORE BY WEIGHT OF SILK WASTE: OTHER THAN NOIL SILK5%01/07/2017
50050012YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE: – CONTAINING 85 PERCENT OR MORE BY WEIGHT OF SILK WASTE: FROM NOIL SILK5%01/07/2017
50050021YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE: – CONTAINING LESS THAN 85 PERCENT BY WEIGHT OF SILK : OTHER THAN NOIL SILK5%01/07/2017
50050022YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE: – CONTAINING LESS THAN 85 PERCENT BY WEIGHT OF SILK : FROM NOIL SILK5%01/07/2017
5006SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT5%01/07/2017
500600SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK WORM GUT5%01/07/2017
50060011SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK WORM GUT: – SILK YARN : SILK EMBROIDERY THREAD5%01/07/2017
50060019SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK WORM GUT: – SILK YARN : OTHER5%01/07/2017
50060021SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK WORM GUT: YARN SPUN FROM SILK WASTE CONTAINING 85 PERCENT OR MORE BY WEIGHT OF SILK : SILK EMBROIDERY THRE5%01/07/2017
50060029SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK WORM GUT: YARN SPUN FROM SILK WASTE CONTAINING 85 PERCENT OR MORE BY WEIGHT OF SILK : OTHER5%01/07/2017
50060031SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK WORM GUT: – YARN SPUN FROM SILK WASTE CONTAINING 85 PERCENT OR LESS BY WEIGHT OF SILK : SPUN FROM SILK WAS5%01/07/2017
50060032SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK WORM GUT: – YARN SPUN FROM SILK WASTE CONTAINING 85 PERCENT OR LESS BY WEIGHT OF SILK : YARN SPUN FROM NOI5%01/07/2017
50060033SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK WORM GUT: – YARN SPUN FROM SILK WASTE CONTAINING 85 PERCENT OR LESS BY WEIGHT OF SILK : SILK EMBROIDERY TH5%01/07/2017
50060039SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK WORM GUT: – YARN SPUN FROM SILK WASTE CONTAINING 85 PERCENT OR LESS BY WEIGHT OF SILK : OTHER5%01/07/2017
50060090SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK WORM GUT: OTHER5%01/07/2017
5007WOVEN FABRICS OF SILK OR OF SILK WASTE5%01/07/2017
50071000WOVEN FABRICS OF SILK OR OF SILK WASTE FABRICS OF NOIL SILK5%01/07/2017
500720OTHER FABRICS, CONTAINING 85% OR MORE BY WEIGHT OF SILK OR OF SILK WASTE OTHER THAN NOIL SILK5%01/07/2017
50072010WOVEN FABRICS OF SILK OR OF SILK WASTE OTHER FABRICS, CONTAINING 85 PERCENT OR MORE BY WEIGHT OF SILK OR OF SILK WASTE OTHER THAN NOIL SILK: SAREES5%01/07/2017
50072090WOVEN FABRICS OF SILK OR OF SILK WASTE OTHER FABRICS, CONTAINING 85 PERCENT OR MORE BY WEIGHT OF SILK OR OF SILK WASTE OTHER THAN NOIL SILK: OTHER5%01/07/2017
500790OTHER5%01/07/2017
50079010OTHER HANDLOOM WOVEN FABRICS5%01/07/2017
50079090WOVEN FABRICS OF SILK OR OF SILK WASTE – OTHER FABRICS5%01/07/2017
504004GUTS OTHER THAN FOR NATURAL FOOD CASTINGS0%01/07/2017
504005BLADDERS AND STOMACHS0%01/07/2017
505902OTHER FEATHER (EXCLUDING FOR STUFFING PURPOSE)0%01/07/2017
505903POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS0%01/07/2017
505909SKINS AND OTHER PARTS0%01/07/2017
506101BONES, INCLUDING HORN-CORES, CRUSHED0%01/07/2017
506102BONE GRIST0%01/07/2017
506103OSSEIN0%01/07/2017
506104BONES,HORN-CONES AND PARTS THEREOF, NOT CRUSHED0%01/07/2017
506901BONE MEAL0%01/07/2017
506909OTHER0%01/07/2017

 

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