Study notes
Mastering Textile Tariff Classification (HSN & ITC-HS)
In both domestic GST filing and international customs clearance, correct classification under the Harmonized System of Nomenclature (HSN) determines applicable tax rates, import duties, export benefits (RoDTEP/RoSCTL), and compliance mandates.
Overview of Textile Tariff Chapters (Section XI)
- Chapter 50: Pure Silk, silk yarn, and woven fabrics of silk.
- Chapter 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
- Chapter 52: Cotton, cotton sewing thread, cotton yarn, and woven cotton fabrics (e.g., 5208, 5209).
- Chapter 53: Other vegetable textile fibers; flax, linen, hemp, and jute yarns/fabrics.
- Chapter 54: Man-made filaments; synthetic filament yarn (POY, PTY, FDY) and woven fabrics of synthetic filament (e.g., 5407 - georgette, chiffon).
- Chapter 55: Man-made staple fibers (spuns, polyester staple fiber - PSF, spun yarns).
- Chapter 56 to 60: Wadding, felt, non-wovens (5603), special woven fabrics, tufted textiles, lace, tapestries, and knitted/crocheted fabrics (Chapter 60).
- Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted (e.g., T-shirts 6109, knitted tracksuits).
- Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted (woven garments) (e.g., women’s woven suits and kurtis 6204, men’s shirts 6205).
- Chapter 63: Other made-up textile articles; sets; worn clothing; bed linen, curtains, and towels (e.g., 6302, 6304).
The 2-4-6-8 Digit Architecture
The first 2 digits represent the Chapter; the first 4 digits represent the Heading; the first 6 digits represent the international Subheading (identical worldwide); and the 7th and 8th digits represent the national Tariff Item (ITC-HS) specific to India.
Search any product code in seconds with our textile HSN & GST finder or compute unit profit using the textile margin calculator.
About this quiz
- Topic
- Textile GST & HSN
- Level
- Intermediate
- Questions
- 10 multiple choice
- Good for
- Accountants, tax consultants, custom house agents (CHAs), export managers, textile wholesalers
- Last reviewed
Sources
- CBIC Customs Tariff Act & GST Rate Schedule (Section XI Textiles)
- BizTorq HSN & GST Finder
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