New GST on Carpets and Rugs: Know the Current Tax Rate
- The GST rate on handmade wool/silk carpets and machine-made synthetic carpets is now 5%.
- Plastic or PVC floor coverings generally attract 18% GST, while textile carpets and mats such as cotton, jute and coir floor coverings generally attract 5%, depending on classification.
- Carpets and other textile floor coverings under HSN 5701 to 5705 were reduced from 12% to 5% from 22 September 2025.
- Businesses can claim Input Tax Credit on eligible materials, machinery, and other costs related to carpet production.
- Sellers must use the correct HSN code and apply the applicable GST rate.
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.
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New GST Rate on Carpets & Mats in India
From 22 September 2025, revised GST rates apply to carpets and textile floor coverings. Most textile carpets and rugs falling under HSN 5701 to 5705 now attract 5% GST, while plastic or PVC floor coverings generally continue to attract 18% GST.
New GST Rate on Carpets
| Carpet or Rug Type | HSN Code | New GST Rate |
|---|---|---|
| Knotted carpets and textile floor coverings | 5701 | 5% |
| Woven carpets and hand-woven rugs | 5702 | 5% |
| Tufted carpets, including turf | 5703 | 5% |
| Felt carpets and textile floor coverings | 5704 | 5% |
| Other textile carpets, mats and mattings | 5705 | 5% |
| Coir mats, matting and floor coverings | 5702, 5703 or 5705, as applicable | 5% |
| Plastic or PVC floor coverings | 3918 | 18% |
Carpet or Rug Type
HSN Code
New GST Rate
Carpet or Rug Type
HSN Code
New GST Rate
Carpet or Rug Type
HSN Code
New GST Rate
Carpet or Rug Type
HSN Code
New GST Rate
Carpet or Rug Type
HSN Code
New GST Rate
Carpet or Rug Type
HSN Code
New GST Rate
Carpet or Rug Type
HSN Code
New GST Rate
Note: From 22 September 2025, carpet and textile floor-covering entries that previously attracted 12% GST moved to 5%. Categories that were already taxed at 5% continue at 5%, while plastic floor coverings under HSN 3918 generally remain at 18%.
New GST on Mats
| Mat Type | New GST Rate | HSN Code |
|---|---|---|
| Cotton/jute/coir textile mats | 5% | 5702, 5703 or 5705, as applicable |
| Plastic or PVC floor coverings | 18% | 3918 |
| Rubber door mats | 18% | 4016 |
Mat Type
New GST Rate
HSN Code
Mat Type
New GST Rate
HSN Code
Mat Type
New GST Rate
HSN Code
New GST on Carpets in India: Hand-Made vs Machine-Made
| Feature | Handmade Carpet | Machine-Made Carpet |
|---|---|---|
| New GST Rate | 5% | 5% |
| Buyer base | Luxury, export | Mass market |
| ITC for businesses | Yes | Yes |
Feature
Handmade Carpet
Machine-Made Carpet
Feature
Handmade Carpet
Machine-Made Carpet
Feature
Handmade Carpet
Machine-Made Carpet
Reminder: From 22 September 2025, carpet and textile floor-covering entries under HSN 5701 to 5705 that earlier attracted 12% GST moved to 5%. The applicable rate depends on the product classification, while plastic and rubber floor coverings generally continue to attract 18% GST.
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How Are Carpets Classified Under GST?
Under GST, carpets, rugs, and mats fall under HSN Chapter 57, which covers textile floor coverings. These include:
- Woollen and silk carpets
- Synthetic and nylon mats
- Coir and jute doormats
- Handmade or machine-made rugs
Old GST Rate on Carpets in India
Old GST Rates – Applicable Until 21 September 2025
| Carpet or Rug Type | HSN Code | GST Rate |
|---|---|---|
| Knotted carpets and textile floor coverings | 5701 | 12% |
| Woven carpets and similar hand-woven rugs | 5702 | 12% |
| Tufted carpets and textile floor coverings | 5703 | 12% |
| Felt carpets and textile floor coverings | 5704 | 12% |
| Other carpets and textile floor coverings | 5705 | 12% |
| Coir mats, matting, floor coverings and handloom durries | 5702, 5703 or 5705, as applicable | 5% |
| Plastic or PVC floor coverings | 3918 | 18% |
Carpet or Rug Type
HSN Code
GST Rate
Carpet or Rug Type
HSN Code
GST Rate
Carpet or Rug Type
HSN Code
GST Rate
Carpet or Rug Type
HSN Code
GST Rate
Carpet or Rug Type
HSN Code
GST Rate
Carpet or Rug Type
HSN Code
GST Rate
Carpet or Rug Type
HSN Code
GST Rate
Reminder: Until 21 September 2025, carpets and textile floor coverings under HSN 5701 to 5705 generally attracted 12% GST, except specified coir mats, matting, floor coverings and handloom durries, which attracted 5%. From 22 September 2025, the affected 12% carpet entries moved to 5% GST.
Old GST on Mats
| Mat Type | GST Rate | HSN Code |
|---|---|---|
| Coir mats, matting and floor coverings | 5% | 5702, 5703 or 5705, as applicable |
| Handloom durries | 5% | 5702, 5703 or 5705, as applicable |
| Other textile mats and floor coverings | 12% | HSN 5701 to 5705, as applicable |
| Plastic or PVC floor coverings | 18% | 3918 |
| Rubber door mats | 18% | 4016 |
Mat Type
GST Rate
HSN Code
Mat Type
GST Rate
HSN Code
Mat Type
GST Rate
HSN Code
Mat Type
GST Rate
HSN Code
Mat Type
GST Rate
HSN Code
Reminder: Until 21 September 2025, specified coir mats, matting, floor coverings and handloom durries attracted 5% GST, while other textile mats and floor coverings under Chapter 57 generally attracted 12%. From 22 September 2025, the affected 12% entries moved to 5% GST.
Old GST on Carpets in India: Hand-Made vs Machine-Made
| Feature | Handmade Carpet | Machine-Made Carpet |
|---|---|---|
| GST Rate | 12% | 12% |
| Buyer base | Luxury, export | Mass market |
| ITC for businesses | Yes | Yes |
Feature
Handmade Carpet
Machine-Made Carpet
Feature
Handmade Carpet
Machine-Made Carpet
Feature
Handmade Carpet
Machine-Made Carpet
Reminder: Until 21 September 2025, carpets under HSN 5701 to 5704 generally attracted 12% GST, whether handmade or machine-made. From 22 September 2025, these carpet entries moved to 5% GST. Specified coir mats, matting, floor coverings and handloom durries were already taxed at 5%.
Input Tax Credit for Carpet Businesses
Retailers, manufacturers, and exporters of carpets can claim Input Tax Credit (ITC) on:
- Yarn and raw materials
- Looms, machinery, and tools
- Packaging and transport
- Warehousing and storage
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GST Compliance Tips for Sellers
- Use correct HSN codes based on the carpet or mat classification
- Clearly mention material (wool, nylon, plastic, etc.) in invoices
- Apply 5% or 18% GST, as applicable based on product classification
- File monthly GST returns
- Issue valid tax invoices to customers for ITC claims, where applicable
Understanding the GST on carpets helps you price products correctly, stay compliant, and budget accurately whether you’re buying, upgrading your home, or a seller dealing in bulk textile floor coverings.
