India's textile industry is one of the oldest, largest, and most diverse in the world.
From the silk weavers of Varanasi and Kanchipuram creating handloom masterpieces, to the cotton mills of Ahmedabad and Coimbatore producing fabric for domestic and export markets, from the synthetic fabric manufacturers of Surat supplying the nation's dress material needs, to the garment exporters of Tiruppur and Ludhiana clothing markets across four continents — India's textile sector spans an extraordinary range of products, processes, and business types.
And every one of these textile products — raw cotton, spun yarn, woven fabric, knitted fabric, readymade garments, made-up articles — has a specific HSN (Harmonized System of Nomenclature) code that must appear on every GST invoice.
Textile HSN code classification is among the most complex areas of Indian GST compliance — and also among the most financially consequential. The textile GST rate structure has multiple rates: 0% for raw agricultural fibres (raw cotton, raw silk, raw jute), 5% for most yarn and woven fabric, 12% for specialty fabrics and garments above ₹1,000 MRP, and 18% for synthetic fibre inputs — with the rate depending on the specific fibre type, construction method, level of processing, and in the case of garments, the MRP.
A cloth merchant who bills velvet fabric at 5% (when the correct rate for velvet is 12%), or a garment manufacturer who applies 5% to all garments regardless of MRP (when garments above ₹1,000 MRP should be 12%), is creating GST compliance errors on every invoice — with cumulative liability that can become significant.
This comprehensive guide provides the complete HSN code list for textile products in India — covering every category from raw fibres through finished garments — with the applicable GST rates, classification notes, and how ERP Group's GST invoicing system automates correct textile HSN billing.
Use ERP Group's Free HSN/SAC Finder → to find the exact HSN code for any textile product instantly.
Textile HSN Code Structure — Overview
How Textiles Are Organized in the HSN System
Textile Section — Section XI
All textile and textile articles in the HSN system fall under Section XI — spanning Chapters 50 through 63. This is one of the largest and most detailed sections in the HSN schedule, reflecting the complexity and diversity of textile products.
The logical progression of Section XI:
- Chapters 50-55: Natural and man-made fibres and yarns (raw materials)
- Chapters 56-60: Woven fabrics, technical textiles, and knitted fabrics
- Chapters 61-62: Readymade garments (knitted and woven)
- Chapter 63: Made-up textile articles (home textiles, used clothing)
The Section XI Note — Critical for Classification
Section Note 2 to Section XI contains one of the most important classification rules for textiles:
When a textile product is described at the raw fibre level (e.g., "cotton"), that description applies to goods containing ≥85% cotton by weight. For blended fabrics with less than 85% of any single fibre — the classification is based on the predominant fibre by weight.
Example: A fabric that is 70% cotton and 30% polyester — the cotton content is below 85%, so it goes to the "less than 85% cotton" subheading within the cotton chapter (Chapter 52), not to the polyester chapter (Chapter 54).
How Processing Level Affects Classification
The same raw material at different levels of processing falls under different headings:
- Raw fibre: Early headings in the chapter (e.g., 5201 for raw cotton)
- Yarn: Middle headings (e.g., 5205-5207 for cotton yarn)
- Woven fabric: Later headings (e.g., 5208-5212 for cotton woven fabrics)
This progression means a cotton yarn merchant and a cotton fabric merchant deal in the same raw material but have different HSN codes.
Textile GST Rate Framework
Understanding Textile GST Rates Before Looking Up Codes
The Four GST Rate Tiers for Textiles
0% GST (Exempt):
Raw agricultural fibres in their natural, unprocessed state — raw cotton (kappas and ginned), raw silk (not thrown), raw jute, raw wool, raw hemp. These are agricultural produce exempt from GST.
5% GST:
- Most processed natural fibres (silk yarn, cotton yarn, wool yarn, jute yarn)
- Most woven fabrics (cotton fabric, silk fabric, wool fabric, most synthetic woven fabrics)
- Synthetic and man-made staple fibres (but not synthetic filament yarn — that's 18%)
- Carpets (handmade, at 5%)
- Most readymade garments and made-up articles with MRP ≤₹1,000
12% GST:
- Specialty woven fabrics — velvet, chenille, terry towelling, lace, embroidery, narrow woven fabrics
- Readymade garments (Chapter 61 and 62) with MRP >₹1,000
- Made-up textile articles (bed sheets, towels, curtains) with MRP >₹1,000
- Some technical textiles (Chapter 59)
- Most woven carpets (non-handmade)
18% GST:
- Synthetic filament yarns — polyester filament yarn (PFY), nylon yarn, acrylic yarn (Chapter 54 filaments)
- Polyester staple fibre (PSF) and other synthetic staple fibres (Chapter 55)
- Man-made filament tow
The Critical MRP Rule for Garments and Made-Ups
Rate Determined by MRP for Chapter 61, 62, 63 Products
For readymade garments (Chapters 61, 62) and certain made-up textile articles (Chapter 63):
| MRP on Label | GST Rate |
|---|---|
| MRP ≤ ₹1,000 per piece | 5% GST |
| MRP > ₹1,000 per piece | 12% GST |
This MRP is the Maximum Retail Price printed on the label — not the selling price, not the wholesale price. A garment with MRP ₹1,500 being sold at ₹1,000 wholesale still attracts 12% GST.
For garment manufacturers managing MRP-based GST, read our guide on ERP for garment manufacturers India. For Ludhiana's hosiery manufacturers, read our guide on ERP for Ludhiana hosiery manufacturers.
Chapter 50 — Silk and Silk Products
Complete HSN Code List for Silk Textiles
Raw Silk and Silk Waste
| Product | HSN Code | GST Rate |
|---|---|---|
| Silkworm cocoons suitable for reeling | 5001 00 | 0% (Exempt) |
| Raw silk (not thrown) | 5002 00 | 0% (Exempt) |
| Silk waste (including cocoons unsuitable for reeling) | 5003 00 | 5% GST |
| Silk yarn (not retail sewing thread) | 5004 00 | 5% GST |
| Silk yarn from silk waste (not retail sewing thread) | 5005 00 | 5% GST |
| Silk yarn — retail sewing thread | 5006 00 | 5% GST |
Woven Silk Fabrics (HSN 5007)
| Product | HSN Code | GST Rate |
|---|---|---|
| Woven fabrics of noil silk | 5007 10 | 5% GST |
| Other woven silk fabrics (≥85% silk or silk waste by weight) | 5007 20 | 5% GST |
| Other woven silk fabrics (various blends) | 5007 90 | 5% GST |
Important for Indian Silk Traders:
All woven silk fabric — including the prestigious Banarasi silk, Kanjivaram silk, Mysore silk, Paithani, Pochampally, Chanderi silk — falls under HSN 5007 at 5% GST.
For cloth merchants and saree shop owners, read our guide on POS software for cloth merchants India.
Chapter 51 — Wool and Animal Hair Products
Complete HSN Code List for Wool Textiles
Raw Wool and Animal Hair
| Product | HSN Code | GST Rate |
|---|---|---|
| Greasy shorn wool | 5101 11 | 0% (Exempt) |
| Other greasy wool (including fleece-washed) | 5101 19 | 0% (Exempt) |
| Degreased shorn wool | 5101 21 | 5% GST |
| Other degreased wool | 5101 29 | 5% GST |
| Fine animal hair (cashmere goat) | 5102 11 | 0% (Exempt) |
| Fine animal hair (angora rabbit) | 5102 12 | 0% (Exempt) |
| Wool and fine animal hair — waste | 5103-5104 | 5% GST |
Wool Yarn
| Product | HSN Code | GST Rate |
|---|---|---|
| Carded wool yarn (not retail) | 5106 | 5% GST |
| Combed wool yarn (not retail) | 5107 | 5% GST |
| Yarn of fine animal hair (not retail) | 5108 | 5% GST |
| Wool/animal hair yarn — retail sewing thread | 5109 | 5% GST |
Woven Wool Fabrics
| Product | HSN Code | GST Rate |
|---|---|---|
| Woven fabrics of carded wool (≥85% wool) | 5111 | 5% GST |
| Woven fabrics of combed wool (≥85% wool) | 5112 | 5% GST |
| Woven fabrics of coarse animal hair/horsehair | 5113 | 5% GST |
Common Use: Wool fabrics for shawls, winter garments, blankets, suiting fabric — all at 5% GST under various 5111-5113 subheadings.
Chapter 52 — Cotton and Cotton Products
Complete HSN Code List for Cotton Textiles
Cotton is the most commercially important textile chapter for most Indian cloth merchants, garment manufacturers, and textile traders. Understanding the cotton HSN structure is essential.
Raw Cotton (Exempt)
| Product | HSN Code | GST Rate |
|---|---|---|
| Cotton not carded or combed (raw kappas) | 5201 00 | 0% (Exempt) |
| Cotton waste | 5202 | 0% (Exempt) |
| Cotton, carded or combed | 5203 00 | 0% (Exempt) |
Cotton Sewing Thread
| Product | HSN Code | GST Rate |
|---|---|---|
| Cotton sewing thread (retail) | 5204 | 5% GST |
| Cotton sewing thread (not retail) | 5204 | 5% GST |
Cotton Yarn (Not Retail Sewing Thread)
| Product | HSN Code | GST Rate |
|---|---|---|
| Single cotton yarn (uncombed, ≥85% cotton) | 5205 11-13 | 5% GST |
| Single cotton yarn (combed, ≥85% cotton) | 5205 21-28 | 5% GST |
| Multiple/folded cotton yarn (≥85% cotton) | 5205 31-48 | 5% GST |
| Cotton yarn (<85% cotton, uncombed) | 5206 | 5% GST |
| Cotton yarn (<85% cotton, combed) | 5206 | 5% GST |
| Cotton yarn — retail packages | 5207 | 5% GST |
Woven Cotton Fabrics — The Most Important Section for Cloth Merchants
HSN 5208 — Woven cotton fabric ≥85% cotton, ≤200g/m² (Lightweight)
| Product | HSN Code | GST Rate |
|---|---|---|
| Plain weave, ≤100g/m², unbleached | 5208 11 | 5% GST |
| Plain weave, ≤100g/m², bleached | 5208 21 | 5% GST |
| Plain weave, ≤100g/m², dyed | 5208 31 | 5% GST |
| Plain weave, ≤100g/m², yarn dyed | 5208 41 | 5% GST |
| Plain weave, ≤100g/m², printed | 5208 51 | 5% GST |
| 3-thread or 4-thread twill (denim, drill) | 5208 52 | 5% GST |
| Other woven, ≤200g/m², bleached | 5208 22 | 5% GST |
| Other woven, ≤200g/m², dyed | 5208 32 | 5% GST |
| Other woven, ≤200g/m², printed | 5208 53 | 5% GST |
HSN 5209 — Woven cotton fabric ≥85% cotton, >200g/m² (Heavy weight)
| Product | HSN Code | GST Rate |
|---|---|---|
| Plain weave, unbleached | 5209 11 | 5% GST |
| Plain weave, bleached | 5209 21 | 5% GST |
| Plain weave, dyed | 5209 31 | 5% GST |
| Plain weave, yarn-dyed | 5209 41 | 5% GST |
| Plain weave, printed | 5209 51 | 5% GST |
| 3-thread twill (denim, drill fabric) | 5209 52 | 5% GST |
| Satin/twill weave, dyed | 5209 32 | 5% GST |
HSN 5210 — Woven cotton fabric <85% cotton, mixed mainly with man-made fibres, ≤200g/m²
| Product | HSN Code | GST Rate |
|---|---|---|
| Plain weave, unbleached | 5210 11 | 5% GST |
| Plain weave, dyed | 5210 31 | 5% GST |
| Plain weave, printed | 5210 51 | 5% GST |
| Denim (twill), dyed | 5210 32 | 5% GST |
HSN 5211 — Woven cotton fabric <85% cotton, mixed mainly with man-made fibres, >200g/m²
| Product | HSN Code | GST Rate |
|---|---|---|
| Plain weave, unbleached | 5211 11 | 5% GST |
| Plain weave, dyed | 5211 31 | 5% GST |
| 3/4-thread twill (denim) | 5211 42 | 5% GST |
HSN 5212 — Other woven cotton fabrics
| Product | HSN Code | GST Rate |
|---|---|---|
| Unbleached, ≤200g/m² | 5212 11 | 5% GST |
| Bleached, ≤200g/m² | 5212 12 | 5% GST |
| Dyed, ≤200g/m² | 5212 13 | 5% GST |
| Printed, ≤200g/m² | 5212 15 | 5% GST |
Key Cotton Fabric GST Principle
All Cotton Fabric is at 5% GST
Regardless of:
- Processing state (grey/unbleached, bleached, dyed, printed)
- Weight (light, medium, heavy)
- Weave type (plain, twill, satin)
- Cotton percentage (whether ≥85% or <85% — as long as cotton is the predominant fibre)
- Specific variety (shirting, sheeting, lawn, poplin, cambric, drill, denim, canvas, muslin)
All woven cotton fabrics under HSN 5208-5212 are taxed at 5% GST.
For cloth merchants managing cotton fabric billing, read our guide on billing software for Chandni Chowk. For Ahmedabad textile mills, read our guide on billing software for Ahmedabad textile mills.
Chapter 53 — Other Vegetable Textile Fibres
Complete HSN Code List for Jute, Linen, and Other Plant Fibres
Flax/Linen Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Flax, raw or retted | 5301 10 | 0% (Exempt) |
| Flax, broken, scutched, hackled (processed) | 5301 21-29 | 5% GST |
| Flax yarn (not retail) | 5306 10 | 5% GST |
| Flax yarn (retail) | 5306 20 | 5% GST |
| Woven linen fabrics | 5309 | 5% GST |
Jute Products — Critical for Bengal/Eastern India Traders
| Product | HSN Code | GST Rate |
|---|---|---|
| Jute, raw (not processed) | 5303 10 | 0% (Exempt) |
| Jute, processed (retted, stripped) | 5303 90 | 5% GST |
| Jute waste | 5303 90 | 5% GST |
| Jute yarn (not retail) | 5307 10 | 5% GST |
| Multiple/folded jute yarn | 5307 20 | 5% GST |
| Woven jute fabrics (burlap/hessian) | 5310 10 | 5% GST |
| Woven jute sacking fabric | 5310 90 | 5% GST |
For Kolkata's jute trading community, read our guide on accounting software for Kolkata jute traders.
Hemp, Sisal, and Other Vegetable Fibres
| Product | HSN Code | GST Rate |
|---|---|---|
| True hemp, raw | 5302 | 5% GST |
| Coconut/coir fibre | 5305 | 5% GST |
| Sisal fibre | 5304 | 5% GST |
| Other vegetable textile fibres | 5305 | 5% GST |
Chapter 54 — Man-Made Filament Fibres (Synthetic Yarns)
Complete HSN Code List for Synthetic Filament Yarns
IMPORTANT — 18% GST on Synthetic Filament Yarns
Chapter 54 products attract 18% GST — one of the most important distinctions in textile GST. Synthetic filament YARNS (PFY, nylon, acrylic filament, viscose filament) are at 18%, while the woven FABRICS made from them are at 5%.
This means a polyester yarn manufacturer charges 18% GST on their yarn sales, while the fabric woven from that yarn is billed at 5%.
Artificial Filament Yarn (Man-Made — Viscose, Modal)
| Product | HSN Code | GST Rate |
|---|---|---|
| High tenacity yarn of viscose rayon (not retail) | 5401 10 | 18% GST |
| High tenacity yarn of other artificial (not retail) | 5401 20 | 18% GST |
| Viscose rayon filament yarn (not retail) | 5403 10 | 18% GST |
| Cuprammonium rayon yarn (not retail) | 5403 20 | 18% GST |
| Artificial filament yarn — retail | 5406 | 18% GST |
Synthetic Filament Yarn (Polyester, Nylon, Acrylic)
| Product | HSN Code | GST Rate |
|---|---|---|
| High tenacity polyester yarn (not retail) | 5402 20 | 18% GST |
| High tenacity nylon yarn (not retail) | 5402 10 | 18% GST |
| Textured polyester yarn | 5402 33 | 18% GST |
| Textured nylon yarn | 5402 31 | 18% GST |
| Other polyester filament yarn | 5402 47 | 18% GST |
| Nylon filament yarn (non-textured) | 5402 45 | 18% GST |
| Polypropylene yarn | 5402 49 | 18% GST |
| Synthetic filament yarn — retail | 5406 | 18% GST |
Woven Fabrics of Artificial/Synthetic Filament — BACK TO 5%
Once the synthetic yarn is woven into fabric, the GST rate DROPS to 5%:
| Product | HSN Code | GST Rate |
|---|---|---|
| Woven fabric of synthetic filament (polyester fabric) | 5407 | 5% GST |
| Woven fabric of artificial filament (viscose/rayon fabric) | 5408 | 5% GST |
| High tenacity filament woven fabric | 5407 10 | 5% GST |
| Woven polyester fabric (≥85%) | 5407 61-69 | 5% GST |
| Woven polyester-cotton blend fabric | 5407 72-73 | 5% GST |
The Rate Journey: PFY (18%) → Woven Polyester Fabric (5%) — a significant rate drop in the supply chain.
For Surat's synthetic textile traders, use ERP Group's HSN/SAC Finder → to correctly classify each stage of the synthetic textile supply chain.
Chapter 55 — Man-Made Staple Fibres
Complete HSN Code List for Synthetic Staple Fibres
Synthetic Staple Fibres (Not Spun) — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Polyester staple fibre (PSF), not carded/combed | 5503 20 | 18% GST |
| Nylon staple fibre, not carded/combed | 5503 10 | 18% GST |
| Acrylic staple fibre, not carded/combed | 5503 30 | 18% GST |
| Polypropylene staple fibre | 5503 90 | 18% GST |
| Viscose/rayon staple fibre, not carded | 5504 10 | 18% GST |
| Synthetic staple fibre waste | 5505 10 | 18% GST |
| Artificial staple fibre waste | 5505 20 | 18% GST |
Synthetic Staple Fibre — After Processing (Drop to 5%)
| Product | HSN Code | GST Rate |
|---|---|---|
| Synthetic staple fibres, carded/combed | 5506 10-90 | 5% GST |
| Artificial staple fibres, carded/combed | 5507 00 | 5% GST |
| Sewing thread of synthetic/artificial staple fibre | 5508 | 5% GST |
| Yarn of synthetic staple fibres (not retail) | 5509 | 5% GST |
| Yarn of artificial staple fibres (not retail) | 5510 | 5% GST |
| Yarn of synthetic/artificial staple fibres (retail) | 5511 | 5% GST |
Woven Fabrics of Staple Fibres — 5% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Woven fabrics of synthetic staple fibres (≥85% by weight) | 5512 | 5% GST |
| Woven fabrics of synthetic staple fibres (<85%, mainly cotton) | 5513 | 5% GST |
| Woven fabrics of synthetic staple fibres (<85%, mainly man-made filament) | 5514 | 5% GST |
| Other woven fabrics of synthetic staple fibres | 5515 | 5% GST |
| Woven fabrics of artificial staple fibres | 5516 | 5% GST |
Chapter 56 — Wadding, Felt, Nonwovens, Special Yarns
Complete HSN Code List for Technical Textile Products
Wadding and Batting
| Product | HSN Code | GST Rate |
|---|---|---|
| Cotton wadding | 5601 21 | 5% GST |
| Other wadding (for stuffing, padding) | 5601 29 | 5% GST |
| Absorbent cotton wool (medical) | 5601 21 | 5% GST |
| Sanitary towels and tampons | 5601 10 | 12% GST |
Felt — Needled and Non-Needled
| Product | HSN Code | GST Rate |
|---|---|---|
| Needled felt of wool/fine animal hair | 5602 10 | 5% GST |
| Other felt (needled, stitchbonded) | 5602 10 | 5% GST |
| Woven/knitted felt | 5602 21-29 | 5% GST |
Nonwoven Fabrics (Important for Technical Textiles)
| Product | HSN Code | GST Rate |
|---|---|---|
| Nonwoven fabrics (weighing ≤25g/m²) | 5603 11 | 12% GST |
| Nonwoven fabrics (25-70g/m²) | 5603 12 | 12% GST |
| Nonwoven fabrics (70-150g/m²) | 5603 13 | 12% GST |
| Nonwoven fabrics (>150g/m²) | 5603 14 | 12% GST |
Rubber Thread, Gimped Yarn, Twine, Cordage
| Product | HSN Code | GST Rate |
|---|---|---|
| Rubber thread, textile-covered | 5604 10 | 12% GST |
| Gimped yarn (yarn covered with non-textile) | 5605 00 | 12% GST |
| Twine, cordage, rope (under 10,000kg tensile) | 5607 | 12% GST |
| Knotted nets of twine | 5608 | 12% GST |
| Agarbatti yarn and wicks | 5609 | 12% GST |
Chapter 57 — Carpets and Other Textile Floor Coverings
Complete HSN Code List for Carpets and Floor Coverings
Hand-Knotted and Woven Pile Carpets
| Product | HSN Code | GST Rate |
|---|---|---|
| Hand-knotted carpets of wool/fine animal hair | 5701 10 | 5% GST |
| Hand-knotted carpets of other textile | 5701 90 | 5% GST |
| Hand-made (not machine-made) carpets — other types | 5702 10-50 | 5% GST |
Machine-Made Pile Carpets
| Product | HSN Code | GST Rate |
|---|---|---|
| Tufted carpets of man-made textile material | 5703 20 | 12% GST |
| Tufted carpets of other textile material | 5703 30-90 | 12% GST |
| Woven carpets (not tufted), machine-made | 5702 50 | 12% GST |
Other Floor Coverings
| Product | HSN Code | GST Rate |
|---|---|---|
| Felt floor coverings (needled, stitchbonded) | 5704 | 12% GST |
| Coir matting and floor coverings | 5705 00 | 5% GST |
| Jute floor coverings (durries, flat-woven) | 5702 | 12% GST |
Chapter 58 — Special Woven Fabrics (Velvet, Lace, Embroidery)
Complete HSN Code List — The Critical 12% GST Fabrics
Chapter 58 is where many textile traders make expensive GST errors. These specialty fabrics attract 12% GST — not 5% like most plain woven fabrics.
Pile Fabrics — Velvet, Corduroy, Terry
| Product | HSN Code | GST Rate |
|---|---|---|
| Woven pile fabric of cotton — velvet, uncut | 5801 10 | 12% GST |
| Woven pile fabric of cotton — velvet, cut | 5801 21 | 12% GST |
| Corduroy — cut weft pile | 5801 22 | 12% GST |
| Woven terry towelling of cotton | 5801 23 | 12% GST |
| Woven pile fabric of man-made fibres (velvet) | 5801 31-36 | 12% GST |
| Chenille fabric | 5801 90 | 12% GST |
Narrow Woven Fabrics (Tapes, Ribbons)
| Product | HSN Code | GST Rate |
|---|---|---|
| Woven pile narrow fabric (velvet ribbon) | 5806 10 | 12% GST |
| Other narrow woven fabric (≤30cm width) | 5806 20-39 | 12% GST |
| Fabric of chenille yarn (narrow) | 5806 40 | 12% GST |
| Elastic narrow fabric | 5806 10 | 12% GST |
Labels, Badges, Motifs (Woven)
| Product | HSN Code | GST Rate |
|---|---|---|
| Woven labels and badges (for garments) | 5807 10-90 | 12% GST |
Tulle, Lace, and Ornamental Trimmings
| Product | HSN Code | GST Rate |
|---|---|---|
| Tulle and other net fabrics | 5804 | 12% GST |
| Machine-made lace | 5804 21-29 | 12% GST |
| Hand-made lace | 5804 30 | 12% GST |
| Braids and ornamental trimming | 5808 | 12% GST |
Embroidery — 12% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Embroidery in the piece (cotton base) | 5810 10 | 12% GST |
| Embroidery in the piece (other) | 5810 90 | 12% GST |
| Badges, motifs, and similar articles (embroidered) | 5810 91-99 | 12% GST |
Key insight for traders: Zardosi embroidery, mirror work, aari embroidery, machine embroidery — all fall under HSN 5810 at 12% GST.
Chapter 59 — Impregnated, Coated, Laminated Fabrics
Complete HSN Code List for Technical and Coated Textiles
Coated and Laminated Fabrics
| Product | HSN Code | GST Rate |
|---|---|---|
| Rubberised textile fabric (not knitted) | 5906 10-99 | 12% GST |
| Textile fabric impregnated with plastic (tarpaulin type) | 5903 10-90 | 12% GST |
| Textile coated with plastic (PVC coated) | 5903 | 12% GST |
| Linoleum | 5904 | 12% GST |
| Textile wall covering | 5905 | 12% GST |
Wicks, Hose Pipes, and Technical Textiles
| Product | HSN Code | GST Rate |
|---|---|---|
| Textile woven wicks (for lamps, stoves) | 5908 00 | 12% GST |
| Textile fire hose | 5909 00 | 12% GST |
| Belt of woven textile (transmission belts) | 5910 00 | 12% GST |
| Textile products for technical uses | 5911 | 12% GST |
Chapter 60 — Knitted and Crocheted Fabrics
Complete HSN Code List for Knitted Fabrics
Knitted and Crocheted Fabrics — Mostly 5% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Pile fabrics (knitted), of cotton | 6001 10 | 5% GST |
| Loop-pile fabric (hosiery), cotton | 6001 10 | 5% GST |
| Warp knit fabric of man-made fibres | 6002 40 | 5% GST |
| Other knitted fabric of cotton | 6006 21-22 | 5% GST |
| Other knitted fabric of man-made fibres | 6006 31-34 | 5% GST |
| Knitted/crocheted fabric of wool | 6001-6006 | 5% GST |
| Elastomeric knitted fabric (Lycra type) | 6004 10 | 5% GST |
For hosiery manufacturers in Ludhiana who deal extensively in knitted fabrics, read our guide on ERP for Ludhiana hosiery manufacturers.
Chapter 61-62 — Readymade Garments
Complete HSN Code List for Readymade Clothing
Chapter 61 — Knitted or Crocheted Clothing
RULE: GST rate determined by MRP — ≤₹1,000 = 5%, >₹1,000 = 12%
| Product | HSN Code | GST Rate |
|---|---|---|
| Men's/boys' overcoats, raincoats, jackets (knitted) | 6101 | 5% or 12% (MRP-based) |
| Women's/girls' overcoats, raincoats, jackets (knitted) | 6102 | 5% or 12% (MRP-based) |
| Men's/boys' suits, jackets, blazers (knitted) | 6103 | 5% or 12% (MRP-based) |
| Women's/girls' suits, jackets, dresses (knitted) | 6104 | 5% or 12% (MRP-based) |
| Men's/boys' shirts (knitted) | 6105 | 5% or 12% (MRP-based) |
| Women's/girls' blouses, shirts (knitted) | 6106 | 5% or 12% (MRP-based) |
| Men's/boys' underpants, vests (knitted) | 6107 | 5% or 12% (MRP-based) |
| Women's/girls' slips, bras, panties (knitted) | 6108 | 5% or 12% (MRP-based) |
| T-shirts, singlets, vests (knitted) | 6109 | 5% or 12% (MRP-based) |
| Jerseys, pullovers, sweatshirts (knitted) | 6110 | 5% or 12% (MRP-based) |
| Babies' garments (knitted) | 6111 | 5% or 12% (MRP-based) |
| Track suits, ski suits (knitted) | 6112 | 5% or 12% (MRP-based) |
| Other knitted garments | 6113-6114 | 5% or 12% (MRP-based) |
| Pantyhose, stockings (knitted) | 6115 | 5% or 12% (MRP-based) |
| Gloves (knitted) | 6116 | 5% or 12% (MRP-based) |
| Hats, caps (knitted) | 6505 | 5% or 12% (MRP-based) |
Chapter 62 — Woven Clothing (Not Knitted)
| Product | HSN Code | GST Rate |
|---|---|---|
| Men's overcoats, anoraks (woven) | 6201 | 5% or 12% (MRP-based) |
| Women's overcoats, anoraks (woven) | 6202 | 5% or 12% (MRP-based) |
| Men's suits (woven) | 6203 11-29 | 5% or 12% (MRP-based) |
| Men's trousers, jeans (woven) | 6203 41-49 | 5% or 12% (MRP-based) |
| Women's suits, dresses (woven) | 6204 11-49 | 5% or 12% (MRP-based) |
| Men's shirts (woven) | 6205 | 5% or 12% (MRP-based) |
| Women's blouses, shirts (woven) | 6206 | 5% or 12% (MRP-based) |
| Men's undershirts, vests (woven) | 6207 | 5% or 12% (MRP-based) |
| Women's bras, slips (woven) | 6208 | 5% or 12% (MRP-based) |
| Babies' garments (woven) | 6209 | 5% or 12% (MRP-based) |
| Track suits, ski suits (woven) | 6211 | 5% or 12% (MRP-based) |
| Kurtas (men's) | 6205 / 6211 | 5% or 12% (MRP-based) |
| Sarees | 5007 (if silk) or 5208-5212 (if cotton) | 5% GST (fabric rate) |
| Handkerchiefs (woven) | 6213 | 5% or 12% (MRP-based) |
| Ties and bow ties (woven) | 6215 | 5% or 12% (MRP-based) |
Special Note on Sarees
Sarees are Classified as Fabric, Not Garment
This is a critical distinction: Sarees are sold as unstitched fabric pieces — they are NOT classified as readymade garments under Chapter 61 or 62. A saree is classified based on the underlying fabric:
- Cotton saree → HSN 5208-5212 (Cotton fabric) → 5% GST
- Silk saree → HSN 5007 (Woven silk fabric) → 5% GST
- Synthetic saree → HSN 5407-5408 (Woven man-made filament fabric) → 5% GST
- Blended saree → Appropriate fabric chapter → 5% GST
Sarees at 5% GST regardless of value — they are unstitched fabric, not readymade garments, so the MRP rule (5% vs 12%) does NOT apply to sarees.
Chapter 63 — Made-Up Textile Articles
Complete HSN Code List for Home Textiles and Made-Ups
Blankets and Travel Rugs
| Product | HSN Code | GST Rate (MRP-based) |
|---|---|---|
| Electric blankets | 6301 10 | 12% GST |
| Woollen blankets | 6301 20 | 5% (≤₹1,000) / 12% (>₹1,000) |
| Cotton blankets | 6301 40 | 5% (≤₹1,000) / 12% (>₹1,000) |
| Synthetic blankets | 6301 90 | 5% (≤₹1,000) / 12% (>₹1,000) |
Bed Linen, Table Linen, Bathroom Linen
| Product | HSN Code | GST Rate (MRP-based) |
|---|---|---|
| Bed sheets, pillow covers, duvet covers — cotton | 6302 21-29 | 5% (≤₹1,000) / 12% (>₹1,000) |
| Bed sheets — man-made fibres | 6302 22-32 | 5% (≤₹1,000) / 12% (>₹1,000) |
| Table cloth and napkins | 6302 41-60 | 5% (≤₹1,000) / 12% (>₹1,000) |
| Towels — cotton | 6302 91 | 5% (≤₹1,000) / 12% (>₹1,000) |
| Towels — terry towelling | 6302 91 | 5% (≤₹1,000) / 12% (>₹1,000) |
| Bath mats | 6302 91 | 5% (≤₹1,000) / 12% (>₹1,000) |
Curtains, Blinds, Cushion Covers
| Product | HSN Code | GST Rate (MRP-based) |
|---|---|---|
| Curtains and drapes (cotton) | 6303 91 | 5% (≤₹1,000) / 12% (>₹1,000) |
| Curtains (synthetic) | 6303 92 | 5% (≤₹1,000) / 12% (>₹1,000) |
| Indoor blinds | 6303 11 | 12% GST |
| Cushion covers | 6304 | 5% (≤₹1,000) / 12% (>₹1,000) |
| Sofa covers and furniture covers | 6304 91 | 5% (≤₹1,000) / 12% (>₹1,000) |
Sacks, Bags, and Packaging Textiles
| Product | HSN Code | GST Rate |
|---|---|---|
| Jute bags and sacks for packaging | 6305 10 | 5% GST |
| Cotton bags and sacks | 6305 20 | 5% GST |
| Polypropylene (PP) woven bags | 6305 32 | 12% GST |
| Flexible intermediate bulk containers (FIBC) | 6305 33 | 12% GST |
Tarpaulins, Awnings, and Camping Goods
| Product | HSN Code | GST Rate |
|---|---|---|
| Tarpaulins and sun blinds | 6306 12-19 | 12% GST |
| Tents | 6306 22-29 | 12% GST |
| Sails for boats | 6306 31 | 12% GST |
| Sleeping bags | 6306 40 | 12% GST |
Other Made-Up Textile Articles
| Product | HSN Code | GST Rate |
|---|---|---|
| Mops and polishing pads | 6307 10 | 12% GST |
| Life jackets and life belts | 6307 20 | 12% GST |
| National flags | 6307 90 | 5% GST |
| Agarbatti and pooja accessories (textile) | 6307 90 | 12% GST |
| Surgical drapes and gowns | 6307 90 | 12% GST |
The MRP Rule for Garments and Made-Ups
The Most Important GST Rule in Textile Billing
How the MRP Rule Works
For all products in Chapters 61, 62, and Chapter 63 made-up articles — the GST rate is determined by the Maximum Retail Price (MRP) printed on the label:
5% GST applies when: MRP per piece ≤ ₹1,000
12% GST applies when: MRP per piece > ₹1,000
The MRP That Counts
The MRP used for rate determination is the price printed on the label/tag — not:
- The actual selling price (may be discounted from MRP)
- The cost price or manufacturing cost
- The wholesale price
A garment with MRP ₹1,200 sold at ₹800 to a wholesale buyer still attracts 12% GST — because the MRP on the label is ₹1,200 (above ₹1,000 threshold).
What Happens When No MRP is Printed
Some garments at manufacturing or wholesale stage may not yet have MRP printed. In this case:
- If the product is intended for retail with MRP >₹1,000 → 12% GST
- If the product is for export (no domestic MRP) → Zero-rated export under LUT
- If the product is for industrial/institutional use (not retail) → Consult specific notification
ERP Group's GST invoicing system allows configuration of garment products with MRP — automatically applying 5% or 12% based on the configured MRP. For garment manufacturers with diverse product lines at different MRP tiers, this automatic MRP-based rate determination eliminates costly GST rate errors.
Common Textile HSN Classification Mistakes
The 8 Most Frequent and Costly Textile HSN Errors
Mistake 1 — Using 5% for Velvet (Correct Rate: 12%)
Velvet (HSN 5801) is 12% GST — NOT 5%. Many cloth merchants incorrectly apply 5% (the cotton fabric rate) to velvet fabric, which is classified in Chapter 58 (Special Woven Fabrics) at 12%.
Prevention: ERP Group's product master links each product to its specific HSN — velvet configured as HSN 5801 at 12%, cotton fabric configured as HSN 5208 at 5%.
Mistake 2 — Applying Garment Rate to Sarees
Sarees are not classified as readymade garments — they are fabric. A silk saree is HSN 5007 at 5% GST regardless of its value. Applying the Chapter 61/62 MRP-based rate to sarees is incorrect.
Mistake 3 — Using 5% on Synthetic Filament Yarn (Correct Rate: 18%)
Polyester filament yarn (PFY), nylon filament yarn (Chapter 54) are at 18% GST — NOT 5%. The 5% rate applies to woven polyester fabric (HSN 5407), not the yarn input.
For Surat's synthetic textile traders who deal in both PFY (18%) and woven polyester fabric (5%), read our guide on billing software for Ahmedabad textile mills.
Mistake 4 — Applying Flat 5% to All Garments Regardless of MRP
Applying 5% to all garments — including premium garments with MRP above ₹1,000. This undercollects GST on 12% items.
Mistake 5 — Wrong Classification for Embroidery
Embroidery in the piece (HSN 5810) is at 12% GST. Plain unembroidered fabric may be at 5%. Selling embroidered fabric as "fabric at 5%" is incorrect.
Mistake 6 — Treating Jute Gunny Bags Same as Jute Fabric
Jute woven fabric (HSN 5310) is at 5% GST. PP woven bags/FIBC (Chapter 63) are at 12% GST. A packaging bag vs a fabric roll — different chapters, different rates.
Mistake 7 — Misclassifying Terry Towelling Fabric vs Towel (Product)
Terry towelling fabric as sold by the metre (for manufacturing) — HSN 5802 — 12% GST (Chapter 58 specialty fabric).
Terry towelling finished towel (Chapter 63 made-up article) — HSN 6302 — 5% (≤₹1,000 MRP) or 12% (>₹1,000 MRP).
The same terry structure has different HSN classification depending on whether it's sold as fabric (metres) or finished towel.
Mistake 8 — Using Generic HSN 6307 for All Made-Ups
Chapter 63 has many specific headings — using the catch-all HSN 6307 for all made-up textile articles instead of the specific applicable heading (6302 for bed linen, 6303 for curtains, 6306 for tarpaulins, etc.) is imprecise and risks scrutiny.
How ERP Group Automates Textile HSN Billing
The Complete Textile Billing Platform
ERP Group — India's AI-Powered GST Billing & Cloud ERP Platform — provides comprehensive, automated HSN code management specifically for textile businesses:
Complete Textile Product Master
ERP Group's GST invoicing system maintains a complete textile product master where every product is configured with:
- Specific HSN code (cotton fabric: 5208-5212, velvet: 5801, garment: 6105 etc.)
- Correct GST rate (5% for plain cotton, 12% for velvet, MRP-based for garments)
- Unit of measurement (MTR for fabric, NOS for garments, KGS for yarn)
- MRP (for garments and made-ups — enabling automatic rate determination)
Once configured, every invoice automatically carries the correct HSN and rate without manual entry.
Metre-Based Billing for Fabric Merchants
ERP Group's POS software supports metre-based billing — essential for cloth merchants billing in metres (MTR) with decimal precision. Each fabric type's HSN and rate are automatic from the product master.
MRP-Based Automatic Rate for Garment Manufacturers
For garment manufacturers with products at different MRP tiers — ERP Group links the MRP to each product in the master and automatically applies 5% (MRP ≤₹1,000) or 12% (MRP >₹1,000) at billing. No manual rate selection, no rate errors.
Roll and Lot Inventory for Cloth Traders
ERP Group's warehouse management system tracks fabric inventory at roll and lot level — each roll tagged to its product (with HSN), shade code, and remaining metres. This supports accurate inventory management and GSTR-1 HSN-wise quantity reporting.
GSTR-1 Table 12 HSN Summary
ERP Group automatically generates the HSN-wise summary (Table 12) from all textile invoices — aggregating cotton fabric (HSN 5208-5212), velvet (5801), garments (6105 etc.), and other textile products by HSN code with total metres/pieces/kilograms billed and GST amounts. Ready for GSTR-1 filing without any manual aggregation.
Free HSN/SAC Finder for Textile Classification
ERP Group's Free HSN/SAC Finder → allows textile traders and manufacturers to search any textile product by description and find its correct HSN code and GST rate — before configuring it in the billing system.
Complete Textile Business Platform
| Textile Business Need | ERP Group Solution |
|---|---|
| Find textile HSN code | HSN/SAC Finder |
| Configure HSN in billing | GST Invoicing System — product master |
| Metre billing for cloth shops | POS Software — MTR unit billing |
| MRP-based garment rate | GST Invoicing System — auto 5%/12% by MRP |
| Fabric roll inventory | Warehouse Management System |
| GSTR-1 HSN Table 12 | Auto-generated HSN-wise summary |
| Credit management (udhar) | CRM Software |
| Worker payroll (textile) | HR & Payroll Software |
| Complete books | Accounting Software |
| Income tax computation | Income Tax Calculator |
| TDS on payments | TDS Calculator |
| Worker salary calculation | Salary Calculator |
| CA audit support | CA Partner Program |
Conclusion — Correct Textile HSN Codes Protect Every Invoice You Generate
India's textile industry operates at enormous scale — and every transaction, from the cotton gin selling raw cotton to the saree shop billing a retail customer, generates a GST invoice. The HSN code on that invoice determines the tax rate, drives the GSTR-1 return, enables ITC claims, and creates the audit trail.
This complete textile HSN code guide covers the entire textile value chain:
- Raw fibres (Chapter 50-55): Silk, wool, cotton, jute, synthetic — most raw fibres exempt, processed fibres at 5%, synthetic filament yarns at 18%
- Fabrics (Chapters 56-60): Most woven fabrics at 5%; specialty fabrics (velvet, terry, lace, embroidery) at 12%; nonwovens at 12%
- Garments (Chapters 61-62): MRP ≤₹1,000 = 5%, MRP >₹1,000 = 12%; sarees classified as fabric at 5%
- Made-ups (Chapter 63): MRP-based for most; packaging bags at 5% (jute/cotton) or 12% (PP)
Use ERP Group's Free HSN/SAC Finder → to find the exact HSN code for any textile product instantly.
ERP Group's GST invoicing system — with complete textile product master configuration, automatic MRP-based garment rates, metre billing for cloth merchants, GSTR-1 Table 12 auto-generation — connected to accounting software, POS software, warehouse management system, CRM software, and HR & Payroll software — is the complete textile business management platform for Indian textile traders and manufacturers.
Book Your Free Demo — HSN-Automated Textile GST Billing
👉 Book a Free Demo → — See ERP Group's textile HSN billing for cloth merchants, garment manufacturers, and textile traders.
👉 Use Free HSN/SAC Finder → — Find HSN codes for all textile products. Free and instant.
Related Tools and Guides for Textile Businesses
- 🔧 HSN/SAC Finder → — Find textile HSN codes instantly
- 🔧 Income Tax Calculator → — Textile business income tax
- 🔧 TDS Calculator → — TDS on textile payments
- 🔧 Salary Calculator → — Textile worker payroll
- 🔧 ROI Calculator → — Textile business investment returns
- 📄 POS Software for Cloth Merchants India — Complete Guide
- 📄 ERP for Garment Manufacturers India — Complete Guide
- 📄 Billing Software for Ahmedabad Textile Mills — Complete Guide
- 📄 HSN Code List for Trading Business India — Complete Guide
- 📄 How to Find HSN Code for Your Product India
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