---
title: "HSN Code for Palm Leaf Baskets | HSN 46019100 GST Rate"
description: "Find HSN and GST Rates for 46019100 related to Palm Leaf Baskets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-46019100/"
---

# HSN Code 46019100: Palm Leaf Baskets

- [Section 09: Guide to HSN Section 09](https://busy.in/hsn/section-09/)
- [Chapter 46: Manufactures of Straw, Plaiting Materials and Basketware](https://busy.in/hsn/chapter-46/)
- [Sub-chapter 4601: Plaits, Products Of Plaiting Materials](https://busy.in/hsn/sub-chapter-4601/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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 | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 46019100 ?

It includes Munga Silk Waste

### Any common misclassification issue with Palm Leaf Baskets?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Palm Leaf Baskets is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Palm Leaf Baskets; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Palm Leaf Baskets?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Palm Leaf Baskets?

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.

### Does packaging or labelling change the GST for Palm Leaf Baskets?

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.