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.
Carpet HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 11 |
| Section Title | Guide to HSN Section 11 |
| Section Description | TEXTILE & TEXTILE ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 57 |
| Chapter Title | Carpets and Other Textile Floor Coverings |
| Chapter Description | Carpets and other textile floor coverings |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 57011000 | Knotted carpets of wool or fine animal hair | 12% |
| 57011010 | Of wool or fine animal hair | Hand-made | 12% |
| 57011090 | Of wool or fine animal hair | Other | 12% |
| 57019010 | Knotted cotton carpets | 12% |
| 57019011 | Of cotton | Hand-made | 12% |
| 57019019 | Of cotton | Other | 12% |
| 57019020 | Coir textile floor coverings | 12% |
| 57019031 | Of silk | Hand-made | 12% |
| 57019039 | Of silk | Other | 12% |
| 57019090 | Other textile materials | Other | 12% |
| 57021000 | Hand-Woven Rugs (Kelem, Schumacks, Karamanie) | 12% |
| 57022010 | Coir matting, woven: Coconut fibres | 5% |
| 57022020 | Coir Carpets & Rugs | 5% |
| 57022090 | Other Coir Floor Coverings | 5% |
| 57023110 | Non-Made Up Wool Carpets (Pile) | 12% |
| 57023120 | Non-Made Up Wool Druggets (Pile) | 12% |
| 57023130 | Non-Made Up Wool Mats/Matting (Pile) | 12% |
| 57023140 | Wool/Fine Animal Hair Carpets & Rugs (Not Made Up) | 12% |
| 57023190 | Pile Construction Carpets of Wool/Fine Animal Hair – Other | 12% |
| 57023210 | Man-Made Textile Carpets (Non-Made Up) | 12% |
| 57023220 | Man-Made Textile Pile Mats/Matting (Non-Made Up) | 12% |
| 57023290 | Pile Construction Textile Floor Coverings (Man-Made) | 12% |
| 57023910 | Cotton Carpets/Floor Coverings (Non-Made Up) | 12% |
| 57023920 | Silk Carpets/Floor Coverings (Non-Made Up) | 12% |
| 57023990 | Other Woven Pile Carpets of Wool/Fine Animal Hair | 12% |
| 57024110 | Made-Up Wool Carpets (Pile Construction) | 12% |
| 57024120 | Woolen Druggets (Made-Up, Pile) | 12% |
| 57024130 | Made-Up Wool Mats/Matting (Pile) | 12% |
| 57024140 | Woven Non-Pile Wool/Fine Animal Hair Carpets | 12% |
| 57024190 | Other Made-Up Wool/Fine Animal Hair Carpets | 12% |
| 57024210 | Made-Up Carpets & Rugs (Pile, Man-Made) | 12% |
| 57024220 | Made-Up Mats & Matting (Pile, Man-Made) | 12% |
| 57024230 | Handloom Man-Made Textile Carpets & Rugs | 12% |
| 57024290 | Man-Made Textile Carpets (Made-Up, Pile) | 12% |
| 57024910 | Cotton Carpets/Floor Coverings (Pile) | 12% |
| 57024920 | Silk Carpets/Floor Coverings (Pile) | 12% |
| 57024990 | Other Made-Up Pile Carpets (Other Textiles) | 12% |
| 57025021 | Man-Made Textile Carpets & Rugs (Non-Pile, Not Made-Up) | 12% |
| 57025022 | Non-Made Up Mats & Matting (Non-Pile, Man-Made) | 12% |
| 57025029 | Other Non-Made Up Non-Pile Man-Made Floor Coverings | 12% |
| 57025031 | Wool or Fine Animal Hair Textile Floor Coverings | 12% |
| 57025032 | Silk Carpets & Textile Floor Coverings (Non-Pile) | 12% |
| 57025033 | Textile Placemats (Other Materials) | 12% |
| 57025039 | Other Textile Floor Coverings (Non-Pile) | 12% |
| 57025110 | Woven Non-Pile Wool/Fine Animal Hair Druggets | 12% |
| 57025120 | Woven Non-Pile Wool/Fine Animal Hair Mats & Matting | 12% |
| 57025130 | Woven Non-Pile Wool/Fine Animal Hair – Other | 12% |
| 57025140 | Woven Non-Pile Man-Made Carpets & Rugs | 12% |
| 57025210 | Woven Non-Pile Man-Made Mats & Matting | 12% |
| 57025220 | Woven Non-Pile Man-Made Other Floor Coverings | 12% |
| 57025290 | Woven Non-Pile Cotton Carpets (Other than Durries) | 12% |
| 57025910 | Woven Non-Pile Silk Carpets | 12% |
| 57025920 | Woven Non-Pile Placemats & Similar Goods | 12% |
| 57025930 | Woven Non-Pile Other Textile Floor Coverings | 12% |
| 57025990 | Woven Non-Pile Wool/Fine Animal Hair Carpets – Other | 12% |
| 57029110 | Made Up Wool Carpets (Non-Pile) | 12% |
| 57029120 | Made Up Wool Druggets (Non-Pile) | 12% |
| 57029130 | Made Up Wool Mats & Matting (Non-Pile) | 12% |
| 57029140 | Tufted Nylon / Polyamide Carpets & Rugs | 12% |
| 57029190 | Made Up Wool Carpets (Non-Pile) – Other | 12% |
| 57029210 | Man-Made Textile Carpets & Rugs (Made Up) | 12% |
| 57029220 | Made Up Mats & Matting (Man-Made) | 12% |
| 57029290 | Other Made-Up Non-Pile Man-Made Floor Coverings | 12% |
| 57029910 | Cotton Carpets & Floor Coverings (Non-Pile) | 12% |
| 57029920 | Silk Carpets | 12% |
| 57029990 | Other Non-Pile Textile Floor Coverings | 12% |
| 57031010 | Tufted Carpets of Wool or Fine Animal Hair | 12% |
| 57031020 | Tufted Mats & Matting of Wool or Fine Animal Hair | 12% |
| 57031090 | Tufted Wool or Fine Animal Hair Carpets – Other | 12% |
| 57032010 | Tufted 100% Polyamide Velour Carpet Mats | 12% |
| 57032020 | Other Tufted Nylon / Polyamide Carpets | 12% |
| 57032090 | Other Tufted Man-Made Fibre Carpets & Rugs | 12% |
| 57032100 | Of Nylon or Other Polyamides | Turf | 12% |
| 57032910 | Nylon Carpets and Rugs | 12% |
| 57032920 | 100% Polyamide Tufted Carpet Mats | 12% |
| 57032990 | Of Nylon or Other Polyamides | Other | 12% |
| 57033010 | Tufted 100% Polypropylene Carpet Mats (Jute/Rubber/PU Backing) | 12% |
| 57033020 | Other Tufted Man-Made Carpets | 12% |
| 57033090 | Tufted Man-Made Fibre Carpets | 12% |
| 57033100 | Man-Made Textile Materials | Turf | 12% |
| 57033910 | Silk Carpets & Floor Coverings (Other Textile Materials) | 12% |
| 57033920 | 100% Polypropylene Carpet Mats | 12% |
| 57033990 | Man-Made Textile Carpets & Floor Coverings | Other | 12% |
| 57039010 | Cotton Carpets & Floor Coverings (Non-Durries) | 12% |
| 57039020 | Carpets of Coir | 5% |
| 57039090 | Other Textile Floor Coverings | 12% |
| 57041000 | Tiles (Maximum Surface Area ≤ 0.3 m²) | 12% |
| 57042010 | Cotton Tiles (0.3–1 m²) | 12% |
| 57042020 | Woollen Carpet Tiles (0.3–1 m²) | 12% |
| 57042090 | Other Carpet Tiles (0.3–1 m²) | 12% |
| 57049010 | Other Floor Coverings | Cotton | 12% |
| 57049020 | Other Floor Coverings | Woollen (Other than Artware) | 12% |
| 57049090 | Felt Floor Coverings (Non-Tufted / Flocked) | 12% |
| 57050011 | Silk Carpets | 12% |
| 57050019 | Other Carpets | 12% |
| 57050021 | Cotton Durries | 12% |
| 57050022 | Man-Made Fibre Durries | 12% |
| 57050023 | Wool Durries | 12% |
| 57050024 | Handloom Cotton Bath Mats / Rugs | 5% |
| 57050029 | Other Durries | 12% |
| 57050031 | Blended Jute Carpets | 12% |
| 57050032 | Coir Jute Carpets | 5% |
| 57050039 | Other Jute Floor Coverings | 12% |
| 57050041 | Knitted Carpets | 12% |
| 57050042 | Other Textile Floor Coverings | 12% |
| 57050049 | Other Carpets & Floor Coverings | 12% |
| 57050090 | Other Carpets & Textile Floor Coverings (Made or Not) | 12% |
* GST rates may vary based on the latest GST notifications
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.
