What products are classified under HSN 46021200 ?
It includes Palm leaf baskets
HSN Code 46021200 represents Of Vegetable Materials | Of Rattan under GST classification. This code helps businesses identify Of Vegetable Materials | Of Rattan correctly for billing, taxation, and trade. With HSN Code 46021200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of Vegetable Materials | Of Rattan.
HSN Code 46021200 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 | 4602 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah | Of vegetable materials : Of rattan | 2.5% | 2.5% | 5% | 0% |
Description of goods
Of vegetable materials : Of rattan
Chapter
46 – Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Sub Chapter
4602 – Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah
Of Vegetable Materials | Of Rattan does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah of vegetable materials : of palm leaves : baskets | |
| Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah of vegetable materials : of palm leaves : other | |
| Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah of vegetable materials : other | |
| Of vegetable materials : Of bamboo | |
| Of vegetable materials : Other : Of palm leaves : Baskets | |
| Of vegetable materials : Other : Of palm leaves : Other | |
| Of vegetable materials : Other : Other | |
| Of vegetable materials : Other |
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah of vegetable materials : of palm leaves : baskets
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah of vegetable materials : of palm leaves : other
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah of vegetable materials : other
Of vegetable materials : Of bamboo
Of vegetable materials : Other : Of palm leaves : Baskets
Of vegetable materials : Other : Of palm leaves : Other
Of vegetable materials : Other : Other
Of vegetable materials : Other
It includes 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.
Under HSN 46021200, Of Vegetable Materials / Of 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 Of Vegetable Materials / Of Rattan; Nil for exempt items if applicable).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.