---
title: "HSN Code for Broken or Scutched Flax | HSN 53012100 GST Rate"
description: "Find HSN and GST Rates for 53012100 related to Broken or Scutched Flax with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-53012100/"
---

# HSN Code 53012100: Broken or Scutched Flax

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 53: Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn](https://busy.in/hsn/chapter-53/)
- [Sub-chapter 5301: Raw flax & flax waste](https://busy.in/hsn/sub-chapter-5301/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Flax, broken, scutched, hackled or otherwise processed, but not spun : Broken or scutched | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 53012100 ?

It includes Flax Tow & Waste

### How much GST applies to Broken or Scutched Flax?

Under HSN 53012100, Broken or Scutched Flax attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Broken or Scutched Flax is sold with other items?

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).

### Can we claim ITC on inputs used to trade Broken or Scutched Flax?

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 Broken or Scutched Flax?

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.

### Any common misclassification issue with Broken or Scutched Flax?

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

## India's trade performance: HSN Code 53012100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−56.10% YoY) — 0.0000% of India's total exports
- Imports: ₹1,122 Cr (−4.35% YoY) — 0.0185% of India's total imports
- Trade balance: −₹1,121 Cr (Deficit); surplus rank #12248 of 12657 HSN codes
- Share of Sub-Chapter 5301: 1.33% of its exports; import side 47.54%
- Rank within Sub-Chapter 5301: #4 of 4 by export value; import-side #2

### Key metrics

- National export rank: #8762 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +12,200.00% in FY 2023-24
- Contribution to Sub-Ch. 5301: 1.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 53012100

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 5301 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5301 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | 195.92 | 0.0055% | — | 42.26% | −195.92 | — |
| FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.07% | 298.83 | 0.0089% | +52.53% | 45.16% | −298.81 | #9717 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 177.83 | 0.0061% | −40.49% | 41.92% | −177.83 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.31% | 445.77 | 0.0098% | +150.67% | 53.63% | −445.63 | #9373 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −92.86% | 0.02% | 727.56 | 0.0127% | +63.21% | 61.80% | −727.55 | #10292 |
| FY 2023-24 | 1.23 | 0.0000% | +12,200.00% | 1.92% | 1,172.84 | 0.0209% | +61.20% | 63.69% | −1,171.61 | #8059 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −56.10% | 1.33% | 1,121.81 | 0.0185% | −4.35% | 47.54% | −1,121.27 | #8762 |

- CAGR (7-year): exports —/yr, imports 33.75%/yr (consistently Deficit)

## Key trade insights: HSN Code 53012100 export-import analysis

### Export snapshot for HSN Code 53012100

India exported ₹0.54 Crore worth of Broken or Scutched Flax in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 53012100 ranked #8762 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 53012100 ranks #8762 out of 12657 HSN codes by total export value. Within Sub-Chapter 5301, it ranks #4 of 4. By trade surplus, it ranks #12248 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 53012100 exports

The strongest single-year export movement for HSN Code 53012100 was recorded in FY 2023-24, when exports surged by 12,200.00% over the prior year.

### India records a trade deficit of ₹1,121.27 Crore in HSN Code 53012100 goods

In FY 2024-25, India's imports of ₹1,121.81 Cr exceeded exports of ₹0.54 Cr, resulting in a trade deficit of ₹1,121.27 Crore — ranking #12248 of 12657 by surplus magnitude.

### Import growth of 33.75% CAGR signals rising demand for Broken or Scutched Flax

India's imports under HSN Code 53012100 have grown at 33.75% CAGR, reaching ₹1,121.81 Crore in FY 2024-25.

### HSN Code 53012100 contributes 1.33% of Sub-Chapter 5301 exports — ranked #4

Among the 4 HSN codes under Sub-Chapter 5301, HSN Code 53012100 ranks #4 by export value — accounting for 1.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 47.54% share (rank #2).

## Related HSN Codes in Sub-Chapter 5301

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 53012900: Flax Processed but Not Spun: Other Varieties](https://busy.in/hsn/hsn-53012900/) | ₹32 Cr |
| #2 | [HSN Code 53013000: Flax Tow & Waste](https://busy.in/hsn/hsn-53013000/) | ₹6 Cr |
| #3 | [HSN Code 53011000: Raw or Retted Flax](https://busy.in/hsn/hsn-53011000/) | ₹2 Cr |
| #4 | HSN Code 53012100: Broken or Scutched Flax (this hsn code) | < ₹1 Crore |