GST rates and HSN code for Fabric 5407.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Man-made filaments; strip and the like of man-made textile materials | Woven Fabrics Of Artificial Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5405 Other Woven Fabrics : Printed : Fabric Of Rayon : Rayon Shirtings | 54083417 | 5% | – | 01/07/2017 | – |
| Woven Fabrics Of Artificial Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5405 Other Woven Fabrics : Printed : Fabric Of Rayon : Rayon Sarees | 54083418 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Artificial Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5405 Other Woven Fabrics : Printed : Fabric Of Rayon : Rayon Tafetta | 54083415 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Artificial Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5405 Other Woven Fabrics : Printed : Fabric Of Rayon : Rayon Suitings | 54083416 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Artificial Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5405 Other Woven Fabrics : Printed : Fabric Of Rayon : Rayon Georgette | 54083414 | 5% | – | 01/07/2017 | – | |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Other : Impregnated With Rubber | 59029010 | 12% | – | 01/07/2017 | – |
| Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon | 5902 | 12% | – | 01/07/2017 | – | |
| Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Of Polyesters : Impregnated With Rubber | 59022010 | 12% | – | 01/07/2017 | – | |
| Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, Lighters, Candles Or The Like; Incandescent Gas Mantles And Tubular Knitted Gas Mantle Fabric Therefor, Whether Or Not Impregnated – Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, | 59080010 | 12% | – | 01/07/2017 | – | |
| Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, Lighters, Candles Or The Like; Incandescent Gas Mantles And Tubular Knitted Gas Mantle Fabric Therefor, Whether Or Not Impregnated – Textile Wicks, Woven, Plaited Or Knitted, For Lamps, Stoves, | 59080090 | 12% | – | 01/07/2017 | – | |
| Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Of Nylon Or Other Polyamides : Impregnated With Rubber | 59021010 | 12% | – | 01/07/2017 | – | |
| Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Other : Other | 59029090 | 12% | – | 01/07/2017 | – | |
| Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Other : Other | 59023090 | 12% | – | 01/07/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Fabricated Asbestos Fibres; Mixtures With A Basis Of Asbestos Or With A Basis Of Asbestos And Magnesium Carbonate; Articles Of Such Mixtures Or Of Asbestos (For Example, Thread, Woven Fabric, Clothing, Headgear, Footwear, Gaskets), Whether Or Not Reinforc | 68126011 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Fabricated Asbestos Fibres; Mixtures With A Basis Of Asbestos Or With A Basis Of Asbestos And Magnesium Carbonate; Articles Of Such Mixtures Or Of Asbestos (For Example, Thread, Woven Fabric, Clothing, Headgear, Footwear, Gaskets), Whether Or Not Reinforc | 68127000 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Fabricated Asbestos Fibres; Mixtures With A Basis Of Asbestos Or With A Basis Of Asbestos And Magnesium Carbonate; Articles Of Such Mixtures Or Of Asbestos (For Example, Thread, Woven Fabric, Clothing, Headgear, Footwear, Gaskets), Whether Or Not Reinforc | 68125000 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| On A Base Of Woven Textile Fabric Only | 680510 | 18% | – | 01/07/2017 | – | |
| Other made up textile articles; sets; worn clothing and worn textile articles; rags | Ii. Sets Consisting Of Woven Fabric And Yarn, Whether Or Not With Accessories, For Making Up Into Rugs, Tapestries, Embroidered Table Cloths Or Serviettes, Or Similar Textile Articles, Put Up In Packingsfor Retail Sale(Sale Value Not Exceeding Rs. 1000 Per Piece) | 6308 | 5% | – | 01/07/2017 | – |
| Headgear and parts thereof | Hats And Other Headger, Knitted Or Crocheted, Or Made Up From Lace, Felt Or Other Textile Fabric, In The Piece (But Not In Strips), Whether Or Not Lined Or Trimmed; Hair-Nets Of Any Material, Whether Or Not Lined Or Trimmed | 6501 | 18% | – | 27/07/2018 22/09/2017 1/07/2017 | – |
| Plastics and articles thereof | Floor Coverings Of Plastics, Whether Or Not Self – Adhesive, In Rolls Or In The Form Of Tiles; Wall Or Ceiling Coverings Of Plastics, As Defined In Note 9 To This Chapter – Of Other Plastics :Wall Or Ceiling Coverings Combined With Knitted Or Woven Fabric | 39189020 | 18% | – | 15/11/2017 | – |
In the intricate world of textiles, every fabric, yarn, and fiber has a specific identity—its Harmonized System of Nomenclature (HSN) code. This global classification system is vital for trade, tariffs, and taxation, including India’s Goods and Services Tax (GST). When we talk about “Fabric 5407,” we’re entering the realm of woven fabrics made from man-made filaments, a category that encompasses a wide variety of synthetic textiles.
HSN Code 5407 broadly classifies “Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404.” This chapter, “Man-made filaments,” is crucial for the synthetic textile industry. While the provided data specifically details sub-headings under HSN 5408, which deals with “Woven Fabrics Of Artificial Filament Yarn,” the principles and GST rates are often very similar for these man-made filament fabrics.
The data showcases a range of fabrics such as rayon shirtings, rayon sarees, rayon tafetta, rayon suitings, and rayon georgette, all falling under various sub-headings of 5408 (e.g., 54083417, 54083418). These specific examples highlight the diverse applications and forms these fabrics take.
For the majority of woven fabrics of man-made filaments, including those covered by HSN 5407 and the detailed examples under 5408, the Goods and Services Tax (GST) rate stands at 5%. This uniform rate has been in effect since July 1, 2017, providing consistency across various types of these synthetic fabrics. This relatively low GST rate supports the textile industry and makes these fabrics more accessible for manufacturers and consumers.
Accurate HSN classification is not just about compliance; it ensures smooth business operations, correct tax calculations, and a clear understanding of product categories in both domestic and international markets. So, whether you’re dealing with rayon, polyester, or other synthetic filament woven fabrics, knowing their place within HSN 5407 (or related codes like 5408) is a key step in efficient trade.
HSN 5407 broadly classifies “Woven fabrics of synthetic filament yarn.”
The primary GST rate for fabrics under HSN 5407 and similar man-made filament fabrics (like those under 5408) is 5%.
This 5% GST rate became effective on July 1, 2017.
HSN 5407 belongs to Chapter 54: “Man-made filaments; strip and the like of man-made textile materials.”
While many woven fabrics of man-made filaments fall under the 5% GST, other textile products made from man-made materials (like tyre cord fabric or certain headgear) may have different HSN codes and GST rates.
For the most accurate and current information, always refer to official government tax notifications, customs tariffs, or consult with a qualified tax professional.
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