Carpet HSN Code: Classification for Floor Carpets and Woolen Carpets
Carpets are used as floor coverings in homes, hotels, offices and many other places. Under GST, carpets and floor coverings fall under specific HSN codes in chapter 57. The correct code depends on whether the carpet is handmade or machine made and what material is used.
What is the HSN code for carpets?
In GST, most carpets and other textile floor coverings are grouped under chapter 57. Hand knotted or hand tufted carpets often fall under headings like 5701, while tufted and machine made floor coverings fall under headings such as 5703. The exact sub code is chosen based on the fibre, method of manufacture and pile construction.
Is floor carpet classified differently under HSN?
Floor carpets are classified by their material and manufacturing process. For example, a woollen carpet may have a different sub code from a synthetic carpet even though both are used on floors. Wall to wall floor carpet tiles can also have separate lines within chapter 57.
Carpet flooring and floor carpet classification
Carpet flooring and floor carpets used in residential or commercial sites are dealt with in the same chapter, but the specific HSN code can vary. When carpets are supplied along with installation, part of the value may be treated as a service, so businesses should structure invoices carefully. For pure sale of carpet material, the goods HSN code of chapter 57 is used.
What is the HSN code for woolen carpets?
Traditional woollen carpets and rugs are usually covered under headings like 5701 or 5702, depending on whether they are knotted, woven or tufted. They may attract a concessional GST rate where the supply is of handmade carpets produced on a small scale. Machine made woollen carpets can fall under a different sub heading of the same chapter.
Does GST differ for handmade and machine-made carpets?
Yes, in many notifications handmade carpets, rugs and durries have been given a lower GST rate compared with some machine made synthetic carpets. The policy is to support traditional handloom and craft sectors. Dealers must therefore identify whether the carpet is handmade or machine produced before deciding the final GST rate.
HSN code and GST rate for carpet products
| Product / Service | HSN / SAC Code | Product description | GST rate (%) |
|---|---|---|---|
| Handmade woollen carpets and rugs | 5701 | Hand knotted or hand tufted woollen carpets used as floor coverings | 5 |
| Machine made synthetic floor carpets | 5703 | Tufted or woven synthetic carpets and floor coverings supplied in rolls or tiles | 12 |
Note: GST rates on carpets can vary depending on whether they are handmade or machine made and based on value slabs. Always confirm the latest rate and notification before filing returns.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
-
What is the HSN code for carpets?
Most carpets and textile floor coverings are classified in chapter 57 of the tariff under headings such as 5701 and 5703, depending on their construction and material.
-
Is floor carpet classified differently under HSN?
Floor carpets are classified based on whether they are handmade or machine made and whether they are woollen or synthetic. The use as a floor covering alone does not decide the HSN code.
-
What is the HSN code for woolen carpets?
Woollen carpets are commonly classified under headings like 5701 or 5702, which cover certain types of knotted or woven carpets made from wool.
-
Does GST differ for handmade and machine-made carpets?
Yes. Handmade carpets and durries often enjoy a lower GST rate compared with some machine made carpets, so the method of manufacture must be identified correctly.
-
How are carpet tiles categorized under HSN?
Carpet tiles cut to shape and used as modular floor coverings are also classified in chapter 57, usually under heading 5703, with the same broad GST treatment as the base carpet material.