Carpets and rugs are more than just floor coverings—they’re a blend of comfort, décor, and design. Whether you’re buying hand-woven rugs or machine-made carpets, GST is an essential part of the billing. In this blog, we’ll simplify the gst on carpets, rates by material and style, and what buyers and sellers should know.
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for common carpet and mat categories (no compensation cess).
Carpet or Rug Type | HSN Code | New GST Rate |
---|---|---|
Handmade wool/silk carpets | 5701 | 5% |
Machine-made synthetic carpets | 5702 | 5% |
Tufted or woven carpets | 5703 | 5% |
Mats and floor coverings (coir/jute/cotton) | 5705 | 5% |
Plastic or PVC mats | 3924 | 18% |
Note: Lines that were at 12% move to 5% under the rationalised slabs; categories already at 18% remain at 18%.
Mat Type | New GST Rate | HSN Code |
---|---|---|
Cotton/jute/coir mats | 5% | 5705 |
Plastic floor mats | 18% | 3924 |
Rubber door mats | 18% | 4016 |
Feature | Handmade Carpet | Machine-Made Carpet |
---|---|---|
New GST Rate | 5% | 5% |
Buyer base | Luxury, export | Mass market |
ITC for businesses | ✅ Yes | ✅ Yes |
Reminder: 12% slab is discontinued; affected items are mapped to 5%. Only sin/luxury goods use the special 40% slab; not applicable here.
Under GST, carpets, rugs, and mats fall under HSN Chapter 57, which covers textile floor coverings. These include:
Carpet or Rug Type | HSN Code | GST Rate |
---|---|---|
Handmade wool/silk carpets | 5701 | 5% |
Machine-made synthetic carpets | 5702 | 12% |
Tufted or woven carpets | 5703 | 12% |
Mats and floor coverings (coir/jute/cotton) | 5705 | 5% or 12% |
Plastic or PVC mats | 3924 | 18% |
Mat Type | GST Rate | HSN Code |
---|---|---|
Cotton/jute/coir mats | 5% or 12% | 5705 |
Plastic floor mats | 18% | 3924 |
Rubber door mats | 18% | 4016 |
Feature | Handmade Carpet | Machine-Made Carpet |
---|---|---|
GST Rate | 5% | 12% |
Buyer base | Luxury, export | Mass market |
ITC for businesses | ✅ Yes | ✅ Yes |
Retailers, manufacturers, and exporters of carpets can claim Input Tax Credit (ITC) on:
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Understanding the gst on carpets helps you price products correctly, stay compliant, and budget accurately—whether you’re a buyer upgrading your home or a seller dealing in bulk textile floor coverings.