Nylon rope HSN Code

Understanding Nylon Rope HSN Code and GST

Nylon rope, a versatile and strong material, finds its use in countless applications, from marine and industrial settings to recreational activities and household chores. For businesses dealing with nylon rope, a clear understanding of its Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for accurate billing and compliance.

Identifying Nylon Rope’s HSN Code

Nylon rope primarily falls under Chapter 56 of the HSN, which specifically covers “Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.” This chapter is the most relevant for all types of ropes, cords, and twines made from various textile materials.

Here’s a closer look at the HSN classification for nylon rope and related products:

• Twine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Of Other Synthetic Fibres (HSN 560750): This is the main category that specifically includes nylon rope due to its synthetic fiber composition.
  • Nylon Rope (HSN 56075040): This is the direct HSN code for general nylon rope.
  • Nylon Fish Net Twine (HSN 56075010): A specialized type of nylon twine used for fishing nets.
  • Nylon Tyre Cord (HSN 56075020): High-tenacity nylon cord specifically designed for tyre manufacturing.
• Rubber Thread And Cord, Textile Covered; Textile Yarn, And Strip And The Like Of Heading 5404 Or 5405, Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics (HSN 5604): While not exclusively “rope,” this category includes high-tenacity yarn of nylon or other polyamides when impregnated, coated, or covered.
  • High Tenacity Yarn Of Polyesters, Of Nylon Or Other Polyamides (HSN 56042010, 56042090): This is for strong nylon yarns, often used in making ropes or other industrial textiles.
• Knotted Netting Of Twine, Cordage Or Rope; Made Up Fishing Nets And Other Made Up Nets, Of Textile Materials – Of Man-Made Textile Materials (HSN 5608): This section includes finished products made from nylon ropes or twines.
  • Made Up Fishing Nets Of Nylon (HSN 56081110): Specifically for fishing nets manufactured from nylon.
• Articles Of Yarn, Strip Or The Like Of Heading 5404 Or 5405, Twine, Cordage, Rope Or Cables, Not Elsewhere Specified Or Included (HSN 560900): This serves as a residual category for articles made from ropes, twines, or cords not covered more specifically elsewhere.

Other related classifications that mention nylon or its properties, though not directly “rope”:

• Man-made filaments; strip and the like of man-made textile materials (Chapter 54): This includes various forms of nylon yarn and woven fabrics.
  • High Tenacity Yarn Of Nylon Or Other Polyamides (HSN 54021090): For the raw yarn material.
  • Woven Fabrics Of Synthetic Filament Yarn (various HSNs under 5407): Such as Nylon Tafetta (54074430), Nylon Georgette (54074220), and other nylon/polyamide fabrics, including those made from high tenacity yarn.
• Used Or New Rags, Scrap Twine, Cordage, Rope And Cables (HSN 63109090 and 63101030): This covers waste and worn-out articles of twine, cordage, or rope, including those made of textile materials like nylon.
• Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use (Chapter 59): This includes industrial textiles made of nylon.
  • Of Nylon Or Other Polyamides (HSN 590210): For technical textiles.
  • Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides (HSN 59029010): Specifically for tyre manufacturing.

Understanding GST Rates for Nylon Rope

The Goods and Services Tax (GST) rates for nylon rope and related products in India are fairly consistent, primarily falling under the 12% bracket.

• 12% GST Rate:
  • Nylon Rope (HSN 56075040): The standard nylon rope.
  • Nylon Fish Net Twine (HSN 56075010): Specialized twine for fishing.
  • Nylon Tyre Cord (HSN 56075020): Cord used in tyre manufacturing.
  • High Tenacity Yarn Of Polyesters, Of Nylon Or Other Polyamides (HSN 56042010, 56042090): Impregnated, coated, or sheathed yarn.
  • Cordage, Cable, Rope And Twine Of Jute (HSN 56071010): Though not nylon, it falls under the same general rope category with the same rate.
  • Articles Of Yarn, Strip Or The Like…Twine, Cordage, Rope Or Cables, Not Elsewhere Specified Or Included (HSN 560900).
  • Used Or New Rags, Scrap Twine, Cordage, Rope And Cables (HSN 63109090, 63101030): Waste textile articles of rope/twine.
  • Of Nylon Or Other Polyamides (HSN 590210): For certain industrial textile fabrics.
  • Tyre Cord Fabric Of High Tenacity Yarn Of Nylon Or Other Polyamides, Polyesters Or Viscose Rayon – Impregnated With Rubber (HSN 59029010).
• 5% GST Rate:
  • Made Up Fishing Nets Of Nylon (HSN 56081110): Finished fishing nets made of nylon have a lower GST rate.
  • Various Woven Fabrics of Synthetic Filament Yarn, including Nylon (various HSNs under 5407): These fabrics, like Nylon Tafetta (54074430), Nylon Georgette (54074220), and other nylon fabrics, typically have a 5% GST rate.
• 18% GST Rate:
  • High Tenacity Yarn Of Nylon Or Other Polyamides (HSN 54021090): This applies to the raw high tenacity nylon yarn itself, not specifically impregnated or coated.
  • Textured Yarn : Of Nylon Or Other Polyamides (HSN 54023100): Another type of raw nylon yarn.

Most of these GST rates became effective from July 1, 2017, the initial date of GST implementation. Some specific dates for revisions or clarifications, like November 15, 2017, for certain ropes and fishing nets, and October 13, 2017, for certain nylon yarns, are also noted. Businesses should always consult the latest official GST notifications to ensure compliance.