Polyester fabric HSN Code

Understanding the correct HSN (Harmonized System of Nomenclature) code for polyester fabric is essential for businesses in India to ensure proper GST (Goods and Services Tax) compliance. The HSN code system is a globally standardized method for classifying goods, which is fundamental to the Indian GST framework. Polyester fabric, being a man-made textile, primarily falls under Chapter 54: Man-made filaments; strip and the like of man-made textile materials and Chapter 55: Man-made staple fibres, depending on its specific composition and form.

Polyester Fabric HSN Codes and GST

The classification of polyester fabric under GST depends on whether it’s made from filament yarn or staple fibres, and also on its blend with other materials like cotton, wool, or viscose rayon.

Let’s explore the various classifications for polyester fabric:

Woven Fabrics of Synthetic Filament Yarn (Chapter 54)

This category generally refers to fabrics made from continuous polyester filaments.

• HSN Code 54071019: This code specifically covers “Woven Fabrics Of Synthetic Filament Yarn… Woven Fabrics Obtained From High Tenacity Yarn Of Nylon Or Other Polyamides Or Of Polyesters : Unbleached : Other Polyester Fabrics.” All fabrics under HSN 5407, including various types of woven polyester filament fabrics (unbleached, bleached, dyed, printed), consistently attract a 5% GST rate. This rate has been effective since July 1, 2017.

Woven Fabrics of Synthetic Staple Fibres (Chapter 55)

This category includes fabrics made from cut lengths of polyester fibres, often blended with other natural or man-made fibres. The classification here is more granular, based on factors like weight, finishing (unbleached, bleached, dyed, printed), and blend composition.

Numerous HSN codes within Chapter 55 specifically address polyester staple fibre fabrics:

• HSN Codes 5513.xx.xx and 5514.xx.xx: These codes cover “Woven Fabrics Of Synthetic Staple Fibres, Containing Less Than 85% By Weight Of Such Fibres, Mixed Mainly Or Solely With Cotton.” The “xx” parts of the code delineate further based on:
  • Weight: “Not Exceeding 170 G/M2” (e.g., 55131310, 55131320, 55132300, 55133300, 55134300) and “Exceeding 170 G/M2” (e.g., 55141310, 55141320, 55142300, 55143300, 55144300).
  • Processing: Unbleached, Bleached, Dyed, Printed, or Yarns of Different Colours.
• HSN Code 5515.xx.xx: These codes cover “Other Woven Fabrics Of Synthetic Staple Fibres – Of Polyester Staple Fibres” when mixed with other materials like:
  • Wool or Fine Animal Hair (e.g., 55151390, 55151320, 55151340).
  • Man-Made Filaments (e.g., 55151210, 55151230).
  • Viscose Rayon Staple Fibres (e.g., 55151190, 55151130).
  • Other compositions (e.g., 55151910 for unbleached “Other” polyester staple fibre fabrics).
  All these woven fabrics of polyester staple fibres, regardless of their specific blend or processing, also consistently attract a 5% GST rate. This rate has been in effect since July 1, 2017.

Important Note on GST Rates

While the provided data and many official resources indicate a 5% GST for polyester fabrics (both filament and staple), it’s crucial to acknowledge that there have been discussions and proposals for higher GST rates on certain man-made fibres and fabrics, sometimes reaching 12% or even 18% for synthetic fibers and yarns, or for garments above a certain value. However, the HSN codes specifically for woven fabrics of polyester, as listed in your data, uniformly show 5%. Always cross-reference with the latest notifications from the CBIC and GST Council as rates can be subject to change or specific conditions.