What products are classified under HSN 53013000 ?
It includes True Hemp Raw or Processed (Not Spun), Tow & Waste
HSN Code 53013000 represents Flax Tow & Waste under GST classification. This code helps businesses identify Flax Tow & Waste correctly for billing, taxation, and trade. With HSN Code 53013000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Flax Tow & Waste.
HSN Code 53013000 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 tow and waste | 2.5% | 2.5% | 5% | 0% |
Flax Tow & Waste 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, broken, scutched, hackled or otherwise processed, but not spun : Other |
Flax, raw or retted
Flax, broken, scutched, hackled or otherwise processed, but not spun : Broken or scutched
Flax, broken, scutched, hackled or otherwise processed, but not spun : Other
It includes True Hemp Raw or Processed (Not Spun), Tow & Waste
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flax Tow & Waste; Nil for exempt items if applicable).
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.
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 53013000, Flax Tow & Waste attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.