54 HSN Code: Man-made filaments; strip and the like of man-made textile materials

HSN Chapter 54 represents Man-made filaments; strip and the like of man-made textile materials under GST classification. This code helps businesses identify Man-made filaments; strip and the like of man-made textile materials correctly for billing, taxation, and trade purposes. With HSN Chapter 54, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Man-made filaments; strip and the like of man-made textile materials .

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Sub Chapters under HSN Chapter 54

Following Sub Chapters fall under HSN Chapter 54:

Sub Chapter New GST Rate Old GST Rate Description
0% 5% Sewing thread of man-made filaments, whether or not put up for retail sale
5% 5% Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex
5% 12% Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex
5% 12% Synthetic monofilament of 67 decitex or more and of which no crosssectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetictextile materials of an apparent width not exceeding 5 mm
5% 12% Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm
18% 12% Man-made filament yarn (other than sewing thread), put up for retail sale
12% 12% Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404
12% 12% Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405
New GST Rate: 0% Old GST Rate: 5%

Sewing thread of man-made filaments, whether or not put up for retail sale

New GST Rate: 5% Old GST Rate: 5%

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex

New GST Rate: 5% Old GST Rate: 12%

Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex

New GST Rate: 5% Old GST Rate: 12%

Synthetic monofilament of 67 decitex or more and of which no crosssectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetictextile materials of an apparent width not exceeding 5 mm

New GST Rate: 5% Old GST Rate: 12%

Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm

New GST Rate: 18% Old GST Rate: 12%

Man-made filament yarn (other than sewing thread), put up for retail sale

New GST Rate: 12% Old GST Rate: 12%

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404

New GST Rate: 12% Old GST Rate: 12%

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405

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Case Laws Related to Chapter 54

Order Number Description
Texbond Non-wovens (AAR (Authority For Advance Ruling), Puducherry)
Sodhi Cargo Movers Pvt. Ltd. (Punjab And Haryana High Court, Punjab)
Rajivkumar Giriraj Bansal (Gujarat Plast Industries) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
M/S Gujarat Plast Industries (AAR (Authority For Advance Ruling), Gujarat)
Kerala State Level Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )
National Plastic Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Mount Fab Packaging Llp (AAR (Authority For Advance Ruling), Gujarat)
Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Mega Flex Plastics Ltd. & Other (Calcutta High Court, West Bengal)
Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Emmbi Industries Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)
Assistant Commissioner Of Central Tax (T & R) , Howrah Cgst & Cx Commissionerate (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Shabnam Petrofils Pvt. Ltd. (Gujarat High Court, Gujarat)
Malli Ramalingam Mothilal (Proprietor Of M/S. M.R. Mothilal) (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu)
Supercoat India (Ayush Baid ) (AAR (Authority For Advance Ruling), Gujarat)
Shree Ambica Geotex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
National Plastic Industries Limited (AAAR (Appellate Authority For Advance Ruling), Madhya Pradesh)
Hariom Enterprises (AAR (Authority For Advance Ruling), Uttar Pradesh)
Sameer Mat Industries (AAR (Authority For Advance Ruling), Kerala)
Soft Turf (AAAR (Appellate Authority For Advance Ruling), Kerala)
M/S. Global Textile Alliance India Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
State Level Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )
Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
Texel Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Assistant Commissioner Of Central Tax, Sankrail Division (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Utkal Polyweave Industries (P) Ltd. (AAR (Authority For Advance Ruling), Odisha)
Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Texbond Non-wovens (AAR (Authority For Advance Ruling), Puducherry)

Sodhi Cargo Movers Pvt. Ltd. (Punjab And Haryana High Court, Punjab)

Rajivkumar Giriraj Bansal (Gujarat Plast Industries) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

M/S Gujarat Plast Industries (AAR (Authority For Advance Ruling), Gujarat)

Kerala State Level Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )

National Plastic Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

M/S. Mount Fab Packaging Llp (AAR (Authority For Advance Ruling), Gujarat)

Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Mega Flex Plastics Ltd. & Other (Calcutta High Court, West Bengal)

Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Emmbi Industries Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)

Assistant Commissioner Of Central Tax (T & R) , Howrah Cgst & Cx Commissionerate (AAAR (Appellate Authority For Advance Ruling), West Bengal)

Malli Ramalingam Mothilal (Proprietor Of M/S. M.R. Mothilal) (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat)

Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)

Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu)

Supercoat India (Ayush Baid ) (AAR (Authority For Advance Ruling), Gujarat)

Shree Ambica Geotex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)

National Plastic Industries Limited (AAAR (Appellate Authority For Advance Ruling), Madhya Pradesh)

Hariom Enterprises (AAR (Authority For Advance Ruling), Uttar Pradesh)

Sameer Mat Industries (AAR (Authority For Advance Ruling), Kerala)

Soft Turf (AAAR (Appellate Authority For Advance Ruling), Kerala)

M/S. Global Textile Alliance India Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)

Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

State Level Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )

Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)

Texel Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)

Assistant Commissioner Of Central Tax, Sankrail Division (AAAR (Appellate Authority For Advance Ruling), West Bengal)

Utkal Polyweave Industries (P) Ltd. (AAR (Authority For Advance Ruling), Odisha)

Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.