What products are classified under HSN 53012100 ?
It includes Flax Tow & Waste
HSN Code 53012100 represents Broken or Scutched Flax under GST classification. This code helps businesses identify Broken or Scutched Flax correctly for billing, taxation, and trade. With HSN Code 53012100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Broken or Scutched Flax.
HSN Code 53012100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn | 5301 | Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) | Flax, broken, scutched, hackled or otherwise processed, but not spun : Broken or scutched | 2.5% | 2.5% | 5% | 0% |
Description of goods
Flax, broken, scutched, hackled or otherwise processed, but not spun : Broken or scutched
Chapter
53 – Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Sub Chapter
5301 – Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
Broken or Scutched Flax does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Flax, raw or retted | |
| Flax, broken, scutched, hackled or otherwise processed, but not spun : Other | |
| Flax tow and waste |
Flax, raw or retted
Flax, broken, scutched, hackled or otherwise processed, but not spun : Other
Flax tow and waste
It includes Flax Tow & Waste
Under HSN 53012100, Broken or Scutched Flax 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 Broken or Scutched Flax; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.