What products are classified under HSN 53012900 ?
It includes True Hemp, Raw Or Retted
HSN Code 53012900 represents Flax Processed but Not Spun: Other Varieties under GST classification. This code helps businesses identify Flax Processed but Not Spun: Other Varieties correctly for billing, taxation, and trade. With HSN Code 53012900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Flax Processed but Not Spun: Other Varieties.
HSN Code 53012900 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 : Other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Flax, broken, scutched, hackled or otherwise processed, but not spun : Other
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)
Flax Processed but Not Spun: Other Varieties 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 : Broken or scutched | |
| Flax tow and waste |
Flax, raw or retted
Flax, broken, scutched, hackled or otherwise processed, but not spun : Broken or scutched
Flax tow and waste
It includes True Hemp, Raw Or Retted
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.
Under HSN 53012900, Flax Processed but Not Spun: Other Varieties 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 Flax Processed but Not Spun: Other Varieties; Nil for exempt items if applicable).
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.