Woven Bag HSN Code

Understanding the Woven Bag HSN Code

Woven bags are ubiquitous, serving diverse purposes from packaging agricultural produce to carrying groceries and acting as stylish accessories. For manufacturers, traders, and businesses dealing with woven bags in India, correctly identifying their Harmonized System of Nomenclature (HSN) code is fundamental for efficient Goods and Services Tax (GST) compliance. The HSN system provides a globally recognized method for classifying goods, streamlining taxation and international trade.

The classification of woven bags primarily depends on their material and intended use. The most common and relevant HSN Chapter for woven bags, especially those used for packing goods, is Chapter 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags.

Within Chapter 63, the heading 6305: Sacks and bags, of a kind used for the packing of goods is highly significant. This heading encompasses a wide variety of woven bags designed for packaging.

Here’s a breakdown of common HSN codes for woven bags based on their material:

• For Jute or Other Textile Bast Fibres (of heading 5303):
  • 63051040: This code specifically applies to “Jute sacking bags.” Other sub-codes under 630510 cover various jute bags like “jute hessian bags” (63051030) or “jute bagging for raw cotton” (63051010).
• For Cotton:
  • 63052000: This code is for “Sacks and bags, of a kind used for the packing of goods of cotton.”
• For Man-made Textile Materials:
  • 63053200: This code covers “Flexible intermediate bulk containers” made of man-made textile materials, which are often woven.
  • 63053300: This is for “Other, of polyethylene or polypropylene strip or the like” and includes woven bags made from such plastic strips.
  • 63053900: This is the “Other” category for sacks and bags of man-made textile materials.
• For Other Textile Materials:
  • 63059000: This general code applies to “Sacks and bags, of a kind used for the packing of goods of other textile materials,” covering woven bags made from materials not specifically listed above.

The GST rate for most woven bags classified under HSN 6305 is generally 18%. This rate has been in effect since January 1, 2020, for most of these categories. However, it’s important to note that some types of jute bags or specific cotton bags (e.g., if their sale value does not exceed a certain threshold like Rs. 1000 per piece, as per some past notifications) might attract a lower GST rate of 5%. Always cross-reference with the latest GST notifications to ensure accuracy, as rates can be subject to revisions based on value or specific types of bags.

Beyond packing bags, if a “woven bag” is a fashion accessory or luggage, it might fall under HSN Chapter 42 (Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut), specifically 4202, which also carries an 18% GST rate.

Accurate HSN classification prevents discrepancies in taxation, facilitates smoother trade, and ensures full compliance with GST regulations.