Woven Flax Fabrics: GST Rates and HSN Code 5309 5309 HSN code belongs to Chapter 53 of the Harmonised Nomenclature System (vegetable textile fibres; paper yarn and woven fabrics of paper yarn). It includes various sub-categories of woven hemp fabrics, including unbleached, bleached, dyed, printed and fabrics with different percentages of hemp by weight. This is the standard rate that applies to woven fabrics of flax (under HSN 5309) when sold or supplied in India. What is an HSN code and what is it used for?
HSN stands for harmonised system of nomenclature. It is generally referred to as HSN code or HS code and used to classify products' hierarchical system. It was developed by the world costumes organization for classification goods for tax purposes at the digit level and is used by costumes tax authorities worldwide.
Tariff HSN Code Under HSN Sub Chapter 5309 Tariff HSN Description 5309110 Containing 85% or more by weight or bleached. 53091120 Containing 85% or more by weight of flax : Unbleached or bleached : Bleached 53091910 Containing 85% or more by weight of flax 53091920 Containing 85% or more by weight of flax : Other : Printed 53091990 Containing 85% or more by weight of flax : 53092110 Containing less than 85% by weight of flax : Unbleached or bleached : Unbleached
Why is choosing the Right HSN Code important? Choice of HSN codes for polyester printed fabrics can lead you to loss of export benefits or levy of higher duty to undo the benefits the higher and lower import duty in such cases, you run a risk of litigation with customs authorities for duty evasion or taking undue export benefits if a HSN code used is beneficial in monetary terms but factually incorrect.
The choice of HSN code is important, although it is generally safe to use the popular HSN code for polyester printed fabrics, used by popular HSN code for importers for your products, you should do a in depth research to find the right HSN code.
Another reason of using the right HSN code is that it allows overseas partners to discover you, as it is widely used by exporters and importers worldwide to find business partners by analyzying export import market intelligence.
HSN Code in GST The HSN code refers to the specification of the products along with their characteristics. HSN code in GST is important to differentiate the products from one another. Getting the GST for HSN helps to get the idea whether the products are different and unique in character to other products. Under this code, the HSN code removes the need for a detailed description of products. If a dealer or service provider's turnover falls above the slabs or limit of Rs. 5 crore, he or she must include an HSN/SAC-specific sales summary in his GSTR-1.
HSN Code in Export When exporting under the APEDA certificate, the SAFTA certificate, and the AD code registration take place, there is a negative list for some HSN codes, for which exemptions or benefits can’t be provided. The HSN code for exporting code falls under the subheading of the negative list, which exempts certain goods that fall under the negative list.
Disclaimer: To the best of our knowledge, the rates listed above, which are provided, have been revised from the announcement no 05/2020, dated October 16, 2020. We obtained the HSN code information from the master codes provided on the NIC’s GST e-invoice system . Variations may occur as a result of government-provided upgrades. Please keep in mind that we cannot be held accountable for new incorrect information. If you need information about the "effective date" for each GST or cess rate, please go to the CBIC website.
Who Requires HSN Code? The requirement of HSN code in Live horses is required for those who pay taxes on the turnover of their business, which exceeds Rs. 1.5 crore. When the business turnover exceeds Rs.5 crore, then the HSN code has an 8-digit code and corresponds to the product description. While the HSN code is limited to 4 digits, the turnover is upto Rs, 5crore.
Suggested Read: GST Rates & HSN Code 5307
Conclusion The code is mandatory for businesses that exceed the turnover of a certain limit of the business of Rs.5 crore. This HSN code helps to differentiate and specify the characteristics of products that are used for trading. If you get the live horses' HSN codes, your business goods get complete identification and recognition from a diverse range of items trading.
Suggested Read: GST Rates and HSN Code 5806
FAQS What products are classified under HSN 5309? It includes woven fabrics of flax.
Can I claim ITC on inputs and services used for woven fabrics of flax? If your outward supply of Woven Fabrics Of Flax is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Does packing or branding charge how GST applies to Women fabrics of flax? Yes. many foods goods are treated different when sold as pre packages and labelleed retails versus loose/open packs. If woven fabrics of flex is sold in small pouches with an MRP and label, record that on the invoice. Loose bulk often follow a different treatment.
What are the e way bill e invoice points while woven fabrics of flax? Generate an e way bill when the consignment value exceeds 50000 unless exempted for the transaction. E invoicing depends on turnover AATO threshold as notified for B2B supplies, not on the item itself.
Does MRP, weight or pack size change GST treatment for Woven Fabrics Of Flax? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.