The term ‘textile fabrics’ solely refers to the textile materials of Volumes 50 to 55 and headings 5803 and 5806, the braiding and decorative trimmings in the piece of heading 5808, as well as the crocheted or crocheted fabrics of headings 6002 to 606, unless the context clearly dictates otherwise.
HSN Chapter 59 and Heading 5907 do not apply to
- fabrics with impregnation, coating, or covering that are not visible with the naked eye (often Chapters 50 to 55, 58, or 60); no consideration should be made of any subsequent change in colour for the purposes of the provision
- fabrics that have been painted with designs (different than painted canvas used for studio backdrops, theatre staging, or similar purposes)
- fabrics with designs created by these treatments, such as flock, dust, powdered cork, or the like; nonetheless, imitation pile fabrics are still categorised under this section
- fabrics with regular dressings that have an amylaceous or similar material base
- Natural or synthetic rough powder or grain, on a backing of textile textiles (heading 6805); solid wood on a backing of woven materials (heading 4408)
- Metal foil on such backing of textile textiles, or agglomerated or reconstituted mica on a backing of woven fabric (heading 6814). (generally Section XIV or XV).
HSN Chapter 59 & Heading 5910 does not apply to:
- Less than 3 mm thick textile transmission or conveyor belting
- textile fabric impregnated, coated, covered, or laminated with rubber, or textile yarn or cable impregnated, coated, covered, or sheathed with rubber are also acceptable options (heading 4010)
- textile materials that are flat-woven and have multiple warp or weft, whether or whether they are coated, felted, impregnated, or utilised in machinery
- textiles with metal reinforcement that are utilised for technical purposes
- Cords, braids, and similar objects used during the industry as packaging or lubricating materials, irrespective of whether coated, impregnated, or reinforced with metal
- textile products (aside from those listed under headings 5908 to 5910) of a type used for technical purposes, such as endless or linked textile fabrics and felts used in papermaking or machines of a similar nature (for use with pulp or asbestos-cement, for example), gaskets, washers, polishing discs, and other machinery parts.
You may refer to our article to know more about what HSN code is and its related information.
| HSN Code | HSN Item Description | Policy | Policy Conditions | GST Rate in Percentage |
| 5901 |
Textile Fabrics Coated With Gum or Amylaceous Substances, of A Kind Used For The Outer Covers of Books or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics of A Kind Used For Hat Foundations |
|||
| 5901 10 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like: | |||
| 5901 10 10 | Of cotton | Free | 12 | |
| 5901 10 20 | Prepared painting canvas | Free | 12 | |
| 5901 10 90 | Other | Free | 12 | |
| 5901 90 | Other: | |||
| 5901 90 10 | Tracing cloth of cotton | Free | 12 | |
| 5901 90 20 | Varnished cambric fabrics (Empire fabrics) tapes | Free | 12 | |
| 5901 90 90 | Other | Free | 12 | |
| 5902 | Tyre Cord Fabric of High Tenacity Yarn of Nylon or Other Polyamides, Polyesters or Viscose Rayon | |||
| 5902 10 | Of nylon or other polyamides: | |||
| 5902 10 10 | Impregnated with rubber | Free | 12 | |
| 5902 10 90 | Other | Free | 12 | |
| 5902 20 | Of polyesters: | |||
| 5902 20 10 | Impregnated with rubber | Free | 12 | |
| 5902 20 90 | Other | Free | 12 | |
| 5902 90 | Other: | |||
| 5902 90 10 | Impregnated with rubber | Free | 12 | |
| 5902 90 90 | Other | Free | 12 | |
| 5903 | Textile Fabrics, Impregnated, Coated, Covered or Laminated With Plastics, Other Than Those of Heading 5902 | |||
| 5903 10 | With polyvinyl chloride: | |||
| 5903 10 10 | Imitation leather fabrics of cotton | Free | 12 | |
| 5903 10 90 | Other | Free | 12 | |
| 5903 20 | With polyurethane: | |||
| 5903 20 10 | Imitation leather fabrics, of cotton | Free | 12 | |
| 5903 20 90 | Other | Free | 12 | |
| 5903 90 | Other: | |||
| 5903 90 10 | Of cotton | Free | 12 | |
| 5903 90 20 | Polyethene laminated jute fabrics | Free | 12 | |
| 5903 90 90 | Other | Free | 12 | |
| 5904 | Linoleum, Whether or Not Cut To Shape; Floor Coverings Consisting of A Coating or Covering Applied on A Textile Backing, Whether or Not Cut To Shape | |||
| 5904 10 00 | Linoleum | Free | 12 | |
| 5904 90 | Other: | |||
| 5904 90 10 | Floor coverings with a jute base | Free | 12 | |
| 5904 90 90 | Other | Free | 12 | |
| 5905 | Textile Wallcoverings | |||
| 5905 00 | Textile wall coverings: | |||
| 5905 00 10 | Fixed on the backing of any material | Free | 12 | |
| 5905 00 90 | Other | Free | 12 | |
| 5906 | Rubberised Textile Fabrics, Other Than Those of Heading 5902 | |||
| 5906 10 00 | Adhesive tape of a width not exceeding 20 cm | Free | 12 | |
| Other: | ||||
| 5906 91 | Knitted or crocheted: | |||
| 5906 91 10 | Of cotton | Free | 12 | |
| 5906 91 90 | Of other textile materials | Free | 12 | |
| 5906 99 | Other: | |||
| 5906 99 10 | Insulating tape, electrical of cotton | Free | 12 | |
| 5906 99 20 | Rubberised cotton fabrics, other than knitted or crocheted | Free | 12 | |
| 5906 99 90 | Other | Free | 12 | |
| 5907 | Textile Fabrics Otherwise Impregnated, Coated or Covered; Painted Canvas Being Theatrical Scenery, Studio Back-Cloths or The Like | |||
| 5907 00 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like: | |||
| Fabrics covered partially or fully with textile flocks, or with a preparation containing textile flocks: | ||||
| 5907 00 11 | On the base fabrics of cotton | Free | 12 | |
| 5907 00 12 | On the base fabrics of man-made textile material | Free | 12 | |
| 5907 00 19 | On base fabrics of other textile materials | Free | 12 | |
| Other: | ||||
| 5907 00 91 | Cotton fabrics coated or impregnated with oil or preparations with a basis of drying oil | Free | 12 | |
| 5907 00 92 | Other textile fabrics coated or impregnated with oil or oil preparations | Free | 12 | |
| 5907 00 93 | Jute fabrics otherwise impregnated or coated, | Free | 12 | |
| 5907 00 99 | Other | Free | 12 | |
| 5908 | Textile Wicks, Woven, Plaited or Knitted, For Lamps, Stoves, Lighters, Candles or The Like; Incandescent Gas Mantles And Tubular Knitted Gas Mantle Fabric Therefor, Whether or Not Impregnated | |||
| 5908 00 | Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: | |||
| 5908 00 10 | Wicks and gas mantle fabrics, of cotton | Free | 12 | |
| 5908 00 20 | Gas mantles of rayon | Free | 12 | |
| 5908 00 90 | Other | Free | 12 | |
| 5909 | Textile Hose Piping And Similar Textile Tubing, With or Without Lining, Armour or Accessories of Other Materials | |||
| 5909 00 | Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials: | |||
| 5909 00 10 | Of cotton | Free | 12 | |
| 5909 00 20 | Of man-made fibre | Free | 12 | |
| 5909 00 90 | Of other textile materials | Free | 12 | |
| 5910 | Transmission or Conveyor Belts or Belting, of Textile Material, Whether or Not Impregnated, Coated, Covered or Laminated With Plastics, or Reinforced With Metal or Other Material | |||
| 5910 00 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material: | |||
| 5910 00 10 | Cotton canvas ply belting | Free | 12 | |
| 5910 00 20 | Rubberised cotton belting | Free | 12 | |
| 5910 00 30 | Other transmissions, conveyer or elevator belts or belting of cotton | Free | 12 | |
| 5910 00 40 | Hair belting | Free | 12 | |
| 5910 00 50 | Flax canvas ply belting | Free | 12 | |
| 5910 00 60 | Fibre belt conveyor | Free | 12 | |
| 5910 00 90 | Other | Free | 12 | |
| 5911 | Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter | |||
| 5911 10 00 | Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) | Free | 12 | |
| 5911 20 00 | Bolting cloth, whether or not made up | Free | 12 | |
| Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement): | ||||
| 5911 31 | Weighing less than 650 g/m2: | |||
| 5911 31 10 | Felt for cotton textile industries, woven | Free | 12 | |
| 5911 31 20 | Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines | Free | 12 | |
| 5911 31 30 | Cotton fabrics and articles used in machinery | Free | 12 | |
| and plant | 12 | |||
| 5911 31 40 | Jute fabrics and articles used in machinery or plant | Free | 12 | |
| 5911 31 50 | Textile fabrics of metalised yarn of a kind commonly used in papermaking or other machinery | Free | 12 | |
| 5911 31 90 | Other | Free | 12 | |
| 5911 32 | Weighing 650 g/m2 or more: | |||
| 5911 32 10 | Felt for cotton textile industries, woven | Free | 12 | |
| 5911 32 20 | Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines | Free | 12 | |
| 5911 32 30 | Cotton fabrics and articles used in machinery and plant | Free | 12 | |
| 5911 32 40 | Jute fabrics and articles used in machinery or plant | Free | 12 | |
| 5911 32 50 | Textile fabrics of metalised yarn of a kind commonly used in papermaking or other machinery | Free | 12 | |
| 5911 32 90 | Other | Free | 12 | |
| 5911 40 00 | Straining cloth of a kind used in oil presses or the like, including that of human hair | Free | 12 | |
| 5911 90 | Other: | |||
| 5911 90 10 | Paper maker’s felt, woven | Free | 12 | |
| 5911 90 20 | Gaskets, washers, polishing discs and other machinery parts of textile articles | Free | 12 | |
| 5911 90 90 | Other | Free | 12 |
HSN Chapter 59 and Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI:
- Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);
- Bolting cloth;
- Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
- Flat-woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
- Textile fabrics reinforced with metal, of a kind used for technical purposes;
- Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
- Textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos- cement), gaskets, washers, polishing discs and other machinery parts).
What are Textile Fabrics Impregnated?
Textile Fabrics Impregnated refer to fabrics that undergo treatment with substances or coatings to enhance their durability, water resistance, or flame-retardant properties. This treatment process involves the application of various chemicals and techniques, tailored to suit the specific purpose of the fabric.
Textile Fabrics Impregnated finds extensive applications across diverse industries such as automotive, aerospace, construction, and industrial manufacturing. These fabrics are utilized in the production of a wide range of items, including clothing, tents, awnings, upholstery, and other products.
GST Rates for Textile Fabrics Impregnated
The GST rates applicable to Textile Fabrics Impregnated are as follows:
- For Textile Fabrics Impregnated used in the manufacture of textile products, the GST rate is 5%.
- For Textile Fabrics Impregnated and used in any other manner, the GST rate is 12%.
In essence, if Textile Fabrics Impregnated is utilized for the production of textile products, the GST charged will be 5%. However, if it is employed for any other purpose, the GST rate will be 12%.
HSN Code for Textile Fabrics Impregnated
The HSN code assigned to Textile Fabrics Impregnated is 5907. This code is utilized to categorize such fabrics for taxation purposes under the GST regime.
However, it’s essential to be aware that the specific HSN code for Textile Fabrics Impregnated might differ based on the particular type of fabric and its intended application. If you are uncertain about the accurate HSN code for your product, it is advisable to seek guidance from a qualified tax expert.
Does Textile Increase GST?
The GST system comprises five slabs with rates of 0%, 5%, 10%, 18%, and 28%. Various items are categorized under these specific slabs.
Following the 45th meeting of the GST Council on September 17, the tax rate on textile products has been increased from 5% to 12%.
The revised rates will come into effect starting January 1, 2022.
What Is the GST on T-Shirts?
Starting January 2022, there was going to be an increase in the GST rate on fabrics from 5% to 12%. Similarly, the GST rate on garments of any value has also been raised to 12%, compared to the previous rate of 5% for items priced up to INR 10,000. The same has however not been notified.
| HSN Code | Description | Rate (%) | CESS (%) |
| 6109 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted | 5/12 | 0 |
| 61091000 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted – Of Cotton | 5/12 | 0 |
| 610990 | Of Other Textile Materials | 5/12 | 0 |
| 61099010 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Of Synthetic Fibres | 5/12 | 0 |
| 61099020 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Of Artificial Fibres | 5/12 | 0 |
| 61099030 | T-Shirts, Singlets, And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Of Silk | 5/12 | 0 |
| 61099040 | T-Shirts, Singlets, And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Of Wool Or Fine Animal Hair | 5/12 | 0 |
| 61099090 | T-Shirts, Singlets, And Other Vests, Knitted Or Crocheted -Of Other Textile Materials: Other | 5/12 | 0 |
How Much Is GST on a Saree?
The GST rate on clothing was set to be 12% regardless of value beginning in January 2022. It means that the GST tax on clothes of any value, whether below or beyond Rs.1,000, is now 12%, up from 5% before on garments priced up to Rs.1,000. The GST rate on textiles, which includes woven fabrics, synthetic yarn, pile fabrics, blankets, accessories like tablecloths, serviettes, or tapestries, and rugs, was set to rise from 5% to 12%.
However, the same has not been notified, therefore the present rate of 5% applies for the lower value slab of Rs.1,000 or less till then. Furthermore, where the worth of the clothing exceeds Rs.1,000, a 12% GST is levied.
What Is the GST for Cotton Sarees?
As mentioned before the current GST rate for cotton sarees is 5%. This information is subject to revision, based on changes made by the GST council from time to time.
How Much Is GST for Printing?
The GST for printing is fixed at 18%.
Here is a list of GST and HSN rates for all printing related services –
| Chapter | Product Name | GST | HSN Code |
| 4817 | Envelope | 18% | 48171000 |
| 4817 | Letterheads | 18% | 48173090 |
| 4820 | Diary | 18% | 48201090 |
| 4819 | Cartons | 18% | 48191010 |
| 4819 | Boxes | 18% | 48191010 |
| 4819 | Corrugated Paper or Paper Board | 18% | 48191010 |
| 4819 | Carry Bag | 18% | 48192090 |
| 4820 | Folders | 18% | 48203000 |
| 4820 | Invoice, Books, Letter Pads, Diaries | 18% | 48201020 |
| 4820 | Notepads | 18% | 48201090 |
| 4821 | Stickers, Packing Material | 18% | 48211090 |
| 4821 | CD / DVD Holder (Pouch/Folder/Inlay) | 18% | 48211020 |
| 4821 | Plain/PS Lables | 18% | 48211020 |
| 4821 | Tags | 18% | 48211010 |
| 4821 | Inserts | 18% | 48211090 |
| 4901 | Leaflets (Single Sheet) | 5% | 49011020 |
| 4901 | Hardcase Books, Softcover Book | 5% | 49011010 |
| 4901 | Brochures (Multiple Sheets) | 5% | 49019900 |
| 4901 | Annual Report | 5% | 49011010 |
| 4909 | Visiting Card | 18% | 49090090 |
| 4909 | Wedding / Invitation Cards | 18% | 49090090 |
| 4910 | Calendars | 18% | 49100010 |
| 4911 | Poster | 18% | 49111010 |
| 4911 | Artwork/Designs (Printed) | 18% | 49111090 |
| 4911 | Hardcase & Softcase Catalogue (Commercial) | 18% | 49111020 |
| 4911 | Inlay Cards | 18% | 49111030 |
| 4902 | Booklet Souvenir/Magazine (Monthly) | 0% | 49021020 |
FAQs
What is the HS code for textile fabric goods?
The HS code for woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 is 5209
What is the GST rate of textile fabrics?
The GST rate for cotton and cotton materials, including woven fabrics, is 5%
What is the HS code for 100 cotton textiles?
The HS code for woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 is 5208
What is the HS code for 100% cotton garments?
The HS code for woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 is 5209
What is the HSN code for GREY fabric?
The HSN code for grey textile fabric is 5209
Conclusion
The HSN Code and GST on Textile Fabrics are governed by HSN Chapter 59. It has been amended from time to time, the latest amendment being in September 2017. It deals with textile fabrics which are woven or knitted or made up from any other textile material including yarns and threads of heading 5209. The provisions of this chapter apply to all goods falling under this chapter except goods covered by any other heading or subheading of this Part.
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