What products are classified under HSN 46012200 ?
It includes Mats, matting, screens, vegetable
HSN Code 46012200 represents Mats and screens of vegetable materials, rattan under GST classification. This code helps businesses identify Mats and screens of vegetable materials, rattan correctly for billing, taxation, and trade. With HSN Code 46012200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mats and screens of vegetable materials, rattan.
HSN Code 46012200 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | 4601 | Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) | Mats, matting and screens of vegetable materials : Of rattan | 2.5% | 2.5% | 5% | 0% |
Description of goods
Mats, matting and screens of vegetable materials : Of rattan
Chapter
46 – Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Sub Chapter
4601 – Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
Mats and screens of vegetable materials, rattan does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - mats, matting and screens of vegetable materials : mats and matting of coir, bound in parallel strands | |
| Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - mats, matting and screens of vegetable materials : mats and matting not elsewhere included or specified (for example, grass mats) | |
| Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - mats, matting and screens of vegetable materials : other | |
| Mats, matting and screens of vegetable materials : Of bamboo | |
| Mats, matting and screens of vegetable materials : Other | |
| Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - other : of vegetable materials | |
| Mats, matting and screens of vegetable materials : Of bamboo | |
| Mats, matting and screens of vegetable materials : Of rattan | |
| Mats, matting and screens of vegetable materials : Of other vegetable materials | |
| Mats, matting and screens of vegetable materials : Other |
Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - mats, matting and screens of vegetable materials : mats and matting of coir, bound in parallel strands
Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - mats, matting and screens of vegetable materials : mats and matting not elsewhere included or specified (for example, grass mats)
Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - mats, matting and screens of vegetable materials : other
Mats, matting and screens of vegetable materials : Of bamboo
Mats, matting and screens of vegetable materials : Other
Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - other : of vegetable materials
Mats, matting and screens of vegetable materials : Of bamboo
Mats, matting and screens of vegetable materials : Of rattan
Mats, matting and screens of vegetable materials : Of other vegetable materials
Mats, matting and screens of vegetable materials : Other
| Order Number | Description |
|---|---|
| Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu) |
Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Mats, matting, screens, vegetable
Under HSN 46012200, Mats and screens of vegetable materials, rattan attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mats and screens of vegetable materials, rattan; Nil for exempt items if applicable).
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.