Curtain HSN Code: Classification for Cloth, Fabric and Window Curtains
Curtains and curtain fabrics are common items in homes, offices and shops. For GST filing, they must be classified under the correct HSN code so that tax calculation, invoicing and returns stay accurate. This guide explains the HSN code, GST rate and basic rules for cloth curtains, curtain fabric and ready made window curtains.
What is the HSN code for cloth curtains?
Cloth curtains and ready made window curtains are normally classified under HSN code 6303. This heading covers curtains, drapes, interior blinds and similar textile articles used to cover doors and windows. When you sell finished curtains to customers, you generally use this HSN code on the invoice.
Is curtain fabric classified under a different HSN code?
Curtain fabric sold by metre can fall under fabric specific HSN codes such as headings for man made, cotton or blended fabrics. For example, many synthetic curtain fabrics fall under chapters 54 or 55 of the tariff. Traders must check the exact fibre content and fabric construction before choosing the final HSN code.
What is the HSN code for window curtains?
Readymade window curtains, door curtains and similar items used for home furnishing are normally covered in HSN 6303. If the product is a complete curtain with hooks, rings or channels ready to hang, it is treated as a made up article and not as simple fabric. The GST rate is then applied based on the curtain category and any value based slabs as notified.
How does GST apply to curtain fabrics?
GST on curtain fabrics depends on the fabric type and rate notification. Many common textile fabrics fall under the 5% or 12% bands, while some special technical fabrics may attract a higher rate. Businesses should match the fabric description with the schedule entry to avoid underpayment or overpayment of GST.
Are readymade curtains and fabric rolls classified differently?
Yes, there is a difference between fabric rolls and stitched curtains. Fabric rolls are classified under fabric headings, while stitched curtains are treated as made up furnishing articles under 6303. During GST filing, sellers should clearly show whether they sold fabric or finished curtains to avoid confusion in classification.
HSN code and GST rate for curtain products
| Product / Service | HSN / SAC Code | Product description | GST rate (%) |
|---|---|---|---|
| Cloth and window curtains (readymade) | 6303 | Stitched curtains, drapes and interior blinds made of textile fabrics | 5% |
| Curtain fabric (synthetic or blended, by metre) | 5407 / 5512 | Woven man made or blended fabrics commonly used for curtains, sold as fabric | 5% |
Note: GST rates and exact fabric HSN codes can change based on government notifications. Always cross check the latest GST rate schedule before issuing tax invoices or filing returns.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for cloth curtains?
Cloth curtains and most readymade window or door curtains usually fall under HSN code 6303, which covers curtains, drapes and interior blinds made of textile fabrics.
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Is curtain fabric classified under a different HSN code?
Yes. Curtain fabric sold by metre is normally classified under fabric headings in chapters 54 or 55, depending on whether the fabric is man made, cotton or blended.
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What is the HSN code for window curtains?
Window curtains that are stitched and ready to hang are generally covered under HSN 6303 as made up furnishing articles rather than simple fabric.
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How does GST apply to curtain fabrics?
GST on curtain fabrics is usually charged at 5% or 12%, depending on the fabric type and notification. Sellers must match the fabric description with the correct schedule entry.
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Are readymade curtains and fabric rolls classified differently?
Yes. Readymade curtains are classified as made up articles under 6303, while fabric rolls are classified under the relevant fabric heading. This difference should be shown clearly on invoices.