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Thread HSN Code

GST rates and HSN code for Thread.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Man-made staple fibresWoven 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 – Printed 3-Thread Or 4-Thread Twill, Including Cross Twill, Of Polyester Staple Fibres551442005%01/07/2017
Sewing Thread Of Man-Made Staple Fibres, Whether Or Not Put Up For Retail Sale – Of Artificial Staple Fibres5508200012%13/10/2017
Man-made filaments; strip and the like of man-made textile materialsSynthetic Filament Yarn (Other Than Sewing Thread), Not Put Up For Retail Sale, Including Synthetic Monofilament Of Less Than 67 Decitex Other Yarn, Multiple (Folded) Or Cabled : Other : Polyvinyl Acetate Filament Yarn5402691018%13/10/2017 1/07/2017
Synthetic Filament Yarn (Other Than Sewing Thread), Not Put Up For Retail Sale, Including Synthetic Monofilament Of Less Than 67 Decitex Other Yarn, Single, With A Twist Exceeding 50 Turns Per Metre : Of Polyesters5402520018%13/10/2017 1/07/2017
Synthetic Filament Yarn (Other Than Sewing Thread), Not Put Up For Retail Sale, Including Synthetic Monofilament Of Less Than 67 Decitex Other Yarn, Multiple (Folded) Or Cabled : Other :Polypropylene Filament Yarn5402693018%13/10/2017 1/07/2017
Synthetic Filament Yarn (Other Than Sewing Thread), Not Put Up For Retail Sale, Including Synthetic Monofilament Of Less Than 67 Decitex Other Yarn, Multiple (Folded) Or Cabled : Other : Polyvinyl Chloride Filament Yarn5402692018%13/10/2017 1/07/2017
Artificial Filament Yarn (Other Than Sewing Thread), Not Put For Retail Sale, Including Artificial Mono Filament Of Less Than 67 Decitex Other Yarn, Multiple (Folded) Or Cabled :Other : Other5403499018%13/10/2017 1/07/2017
Articles of iron or steelScrews, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Threaded Articles731818%01/07/2017
Miscellaneous articles of base metalStoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks8309100018%01/07/2017
CottonCotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Number But Not Exceeding520524205%01/07/2017
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/M2 – Unbleached :3-Thread Or 4-Thread Twill,` Including Cross Twill :Damask521112305%01/07/2017
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Exceedi520522905%01/07/2017
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metric Number But Not Exceedi520523205%01/07/2017
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Ex520532905%01/07/2017
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/M2 – Printed : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other521152905%01/07/2017
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Of Yarns Of Different Colours : 3-Thread Or 4-Thread Twill, Including Cross Twill :Shirtings (Including Ma521042605%01/07/2017
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofMachine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458 – Other Drilling Machines: Other: Other8459299018%01/07/2017
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesInsulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal (For Example, Threaded Sockets) Incorporated During Moulding Solely For The Purposes Of Assembly, O8547103018%15/11/2017
Knitted or crocheted fabricsKnitted Or Crocheted Fabrics Of A Width Not Exceeding 30 Cm, Containing By Weight 5% Or More Of Elastomeric Yarn Or Rubber Thread, Other Than Those Of Heading 600160025%01/07/2017
Rubber and articles thereofVulcanised Rubber Thread And Cord, Other Than Latex Rubber Thread400718%01/07/2017

Understanding Thread HSN Codes

Threads, in their myriad forms, are fundamental to countless industries, from textiles and apparel to construction and manufacturing. From a simple sewing thread to complex industrial yarns, each type plays a specific role, and for businesses, accurately identifying their HSN (Harmonized System of Nomenclature) code and corresponding GST (Goods and Services Tax) rate is crucial for compliance and smooth operations.

The term “thread” itself can be quite broad, encompassing various materials, constructions, and applications. Therefore, HSN classification depends heavily on the thread’s composition and intended use.

Classifying Textile Threads

The majority of threads fall under specific textile chapters, primarily based on the raw material:

  • Cotton Threads: Cotton threads, especially “Sewing Thread Of Cotton, Whether Or Not Put Up For Retail Sale,” are generally classified under Chapter 52: Cotton.
    • HSN 5204 is specifically for cotton sewing thread. This includes various sub-categories like cotton thread for sewing with synthetic staple fibre, darning thread, and embroidery cotton thread. These typically attract a 5% GST rate.
    • Cotton yarn (other than sewing thread) also falls under Chapter 52 (e.g., 5205), with a 5% GST rate.
  • Man-Made Staple Fibre Threads: Threads made from man-made staple fibres (like polyester or rayon in short lengths) are found under Chapter 55: Man-made staple fibres.
    • “Sewing Thread Of Man-Made Staple Fibres, Whether Or Not Put Up For Retail Sale – Of Artificial Staple Fibres” is classified under 55082000. These threads are subject to a 12% GST rate.
  • Man-Made Filament Threads: Threads made from continuous man-made filaments (like nylon or polyester in long continuous strands) are covered in Chapter 54: Man-made filaments; strip and the like of man-made textile materials.
    • Synthetic filament yarn (other than sewing thread), such as polyester, polyvinyl acetate, or polypropylene filament yarn, is classified under various HSN codes like 54026910, 54025200, 54026930, 54026920. These typically attract an 18% GST rate.
    • Artificial filament yarn (other than sewing thread), like viscose rayon, also falls under Chapter 54 (e.g., 54034990), with an 18% GST rate.
    • “Sewing Thread Of Man-Made Filaments” (HSN 5401) generally has a 12% GST rate.
  • Rubber Thread: “Vulcanised Rubber Thread And Cord” falls under Chapter 40: Rubber and articles thereof, specifically HSN 4007. This type of thread attracts an 18% GST rate.
  • Specialty Yarns and Threads: “Knitted Or Crocheted Fabrics Of A Width Not Exceeding 30 Cm, Containing By Weight 5% Or More Of Elastomeric Yarn Or Rubber Thread” (HSN 6002) are categorized under Chapter 60: Knitted or crocheted fabrics and have a 5% GST rate. This highlights how a thread’s classification can also depend on its form within a larger textile product.

Identifying Non-Textile Threads

It is also important to consider items that incorporate the word “thread” but are not textile products:

  • Metal Threaded Articles: “Threaded Articles” such as screws, bolts, nuts, and similar items made of iron or steel are found under Chapter 73: Articles of iron or steel, specifically HSN 7318. These items attract an 18% GST rate.
  • Threaded Bungs/Closures: “Stoppers, Caps And Lids… Threaded Bungs” made of base metal (HSN 83091000) fall under Chapter 83: Miscellaneous articles of base metal, with an 18% GST rate.
  • Machine Tools for Threading: “Machine-Tools… For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal” (HSN 84592990) are classified under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances, also at an 18% GST rate.
  • Electrical Insulating Fittings with Threaded Sockets: Insulating fittings with threaded metal components (HSN 85471030) are found in Chapter 85: Electrical machinery and equipment, with an 18% GST rate.

Understanding these distinct classifications is key to ensuring accurate tax compliance and trade practices.

FAQs

What is the HSN code for general sewing thread?

The HSN code for sewing thread depends on its material. Cotton sewing thread falls under 5204, while man-made staple fibre sewing thread is 5508, and man-made filament sewing thread is 5401.

What is the GST rate for cotton sewing thread?

Cotton sewing thread (HSN 5204) attracts a 5% GST rate.

What is the GST rate for synthetic filament yarn (not sewing thread)?

Synthetic filament yarn (not sewing thread) generally has an 18% GST rate.

Why are some textile threads taxed at 5% while others are at 12% or 18%?

GST rates for textile threads vary based on their material composition (e.g., natural fibres like cotton often have lower rates, while certain man-made fibres have higher rates) and their specific classification within the HSN structure.

What is the HSN code and GST rate for rubber thread?

Vulcanised rubber thread (HSN 4007) is subject to an 18% GST rate.

Can a “thread” be classified under machinery?

Yes, machine tools designed for “threading or tapping by removing metal” (HSN 84592990) are classified under machinery.

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