Polyester yarn HSN Code
GST rates and HSN code for Polyester yarn.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Man-made staple fibres | Yarn (Other Than Sewing Thread) Of Synthetic Staple Fibres, Not Put Up For Retail Sale – Other Yarn, Of Polyester Staple Fibres : Mixed Mainly Or Solely With Cotton | 55095300 | 12% | – | 13/10/2017 | – |
| Yarn (Other Than Sewing Thread) Of Synthetic Staple Fibres, Not Put Up For Retail Sale – Other Yarn, Of Polyester Staple Fibres : Other | 55095900 | 12% | – | 13/10/2017 | – | |
| Yarn (Other Than Sewing Thread) Of Synthetic Staple Fibres, Not Put Up For Retail Sale – Other Yarn, Of Polyester Staple Fibres : Mixed Mainly Or Solely With Artificial Staple Fibres | 55095100 | 12% | – | 13/10/2017 | – | |
| Yarn (Other Than Sewing Thread) Of Synthetic Staple Fibres, Not Put Up For Retail Sale – Other Yarn, Of Polyester Staple Fibres : Mixed Mainly Or Solely With Wool Or Fine Animal Hair | 55095200 | 12% | – | 13/10/2017 | – | |
| Yarn (Other Than Sewing Thread) Of Synthetic Staple Fibres, Not Put Up For Retail Sale – Containing 85% Or More By Weight Of Polyester Staple Fibres : Single Yarn | 55092100 | 12% | – | 13/10/2017 | – | |
| Woven Fabrics Of Synthetic Staple Fibres, Containing Less Than 85% By Weight Of Such Fibres, Mixed Mainly Or Solely With Cotton, Of A Weight Exceeding 170 G/M2-Of Yarns Of Different Colours: —- Of Polyester Staple Fibres, Plain Weave | 55143011 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Staple Fibres, Containing Less Than 85% By Weight Of Such Fibres, Mixed Mainly Or Solely With Cotton, Of A Weight Exceeding 170 G/M2 – Of Yarns Of Different Colours : Of Polyester Staple Fibres, Plain Weave | 55143100 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Staple Fibres, Containing Less Than 85% By Weight Of Such Fibres, Mixed Mainly Or Solely With Cotton, Of A Weight Not Exceeding 170 G/M2 – Of Yarns Of Different Colours : Of Polyester Staple Fibres, Plain Weave | 55133100 | 5% | – | 01/07/2017 | – | |
| Yarn (Other Than Sewing Thread) Of Synthetic Staple Fibres, Not Put Up For Retail Sale – Containing 85% Or More By Weight Of Polyester Staple Fibres : Multiple (Folded) Or Cabled Yarn | 55092200 | 12% | – | 13/10/2017 | – | |
| Man-made filaments; strip and the like of man-made textile materials | Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing 85 Percent Or More By Weight Of Textured Polyester Filaments: Dyed :Of Yarns Of Different Colours | 54075300 | 5% | – | 01/07/2017 | – |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing Less Than 85 Percent By Weight Of Synthetic Filaments, Mixed Mainly Or Solely With Cotton : Dyed :Polyester Suitings | 54078240 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing 85 Percent Or More By Weight Of Textured Polyester Filaments: Dyed :Polyester Sarees | 54075240 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing Less Than 85 Percent By Weight Of Synthetic Filaments, Mixed Mainly Or Solely With Cotton : Printed :Polyester Shirti | 54078430 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing Less Than 85 Percent By Weight Of Synthetic Filaments, Mixed Mainly Or Solely With Cotton : Printed :Polyester Suitin | 54078440 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Woven Fabrics Obtained From High Tenacity Yarn Of Nylon Or Other Polyamides Or Of Polyesters : Unbleached : Other Polyester Fabrics | 54071019 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing 85 Ercent Or More By Weight Of Textured Polyester Filaments: Dyed : Polyester Shirtings | 54075210 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing 85 Percent Or More By Weight Of Textured Polyester Filaments: Printed :Polyester Sarees | 54075430 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing 85 Percent Or More By Weight Of Textured Polyester Filaments: Unbleached Or Bleached : Unbleached : Polyester Shirtin | 54075111 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Woven Fabrics Obtained From High Tenacity Yarn Of Nylon Or Other Polyamides Or Of Polyesters : Bleached : Polyester Suitings | 54071026 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Woven Fabrics Obtained From High Tenacity Yarn Of Nylon Or Other Polyamides Or Of Polyesters : Printed :Polyester Suitings | 54071046 | 5% | – | 01/07/2017 | – |
Understanding the Polyester Yarn HSN Code
Polyester yarn, a cornerstone of the modern textile industry, finds its application in countless products, from apparel to industrial fabrics. For businesses involved in its trade, manufacturing, or distribution in India, understanding the correct Harmonized System of Nomenclature (HSN) code is vital for accurate GST compliance. This blog post delves into the specific HSN codes for polyester yarn and addresses frequently asked questions related to its classification and taxation.
Identifying the Right HSN Code for Polyester Yarn
Polyester yarn primarily falls under Chapter 55 of the HSN system, which is dedicated to “Man-made staple fibres.” Within this chapter, the most relevant HSN codes for polyester yarn are typically under 5509. This heading specifically covers “Yarn (Other Than Sewing Thread) Of Synthetic Staple Fibres, Not Put Up For Retail Sale.”
The classification further breaks down based on the composition and type of yarn:
- 55092100: Applies to single yarn containing 85% or more by weight of polyester staple fibres.
- 55092200: Covers multiple (folded) or cabled yarn containing 85% or more by weight of polyester staple fibres.
- 55095100: Used for other yarn of polyester staple fibres, mixed mainly or solely with artificial staple fibres.
- 55095200: Designates other yarn of polyester staple fibres, mixed mainly or solely with wool or fine animal hair.
- 55095300: Pertains to other yarn of polyester staple fibres, mixed mainly or solely with cotton.
- 55095900: Covers other polyester staple fibre yarn not otherwise specified in the above categories.
It is important to note that polyester filament yarn (yarn made of continuous filaments, not staple fibers) falls under Chapter 54, typically under HSN code 5402.
Understanding the GST Rate on Polyester Yarn
Based on the provided data, polyester yarn, under HSN codes starting with 5509, generally attracts a GST rate of 12%. This rate was effective from October 13, 2017, replacing previous rates. There is no CESS (%) applicable to these HSN codes.
For polyester filament yarn (HSN 5402), the GST rate can be 12% or 18% depending on its specific type (e.g., high-tenacity, textured, or other untextured single yarns). For instance, textured yarn of polyesters (54023300) might attract 18%, while some general synthetic filament yarn can be 12%. However, the data primarily shows 18% for various synthetic filament yarns under 5402, with specific mention of 12% for “All synthetic filament yarn such as nylon, polyester, acrylic, etc.” under 5402. It is crucial to verify the exact sub-heading for filament yarn.
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