---
title: "HSN Code for Flax Tow & Waste | HSN 53013000 GST Rate"
description: "Find HSN and GST Rates for 53013000 related to Flax Tow & Waste with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-53013000/"
---

# HSN Code 53013000: Flax Tow & Waste

- [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 tow and waste | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 53013000 ?

It includes True Hemp Raw or Processed (Not Spun), Tow & Waste

### How should mixed supplies be billed when Flax Tow & Waste is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Flax Tow & Waste?

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.

### Can we claim ITC on inputs used to trade Flax Tow & Waste?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Flax Tow & Waste?

Under HSN 53013000, Flax Tow & Waste attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Flax Tow & Waste?

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.

## India's trade performance: HSN Code 53013000 (FY 2024-25)

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

- Exports: ₹6 Cr (−31.66% YoY) — 0.0002% of India's total exports
- Imports: ₹26 Cr (+122.15% YoY) — 0.0004% of India's total imports
- Trade balance: −₹20 Cr (Deficit); surplus rank #9546 of 12657 HSN codes
- Share of Sub-Chapter 5301: 14.45% of its exports; import side 1.09%
- Rank within Sub-Chapter 5301: #2 of 4 by export value; import-side #3

### Key metrics

- Export CAGR: -8.66% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6430 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +168.66% in FY 2021-22
- Contribution to Sub-Ch. 5301: 14.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 53013000

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 | 10.11 | 0.0004% | — | 65.99% | 26.06 | 0.0007% | — | 5.62% | −15.95 | #4979 |
| FY 2019-20 | 13.55 | 0.0006% | +34.03% | 44.82% | 41.05 | 0.0012% | +57.52% | 6.20% | −27.50 | #4630 |
| FY 2020-21 | 7.34 | 0.0003% | −45.83% | 31.57% | 22.08 | 0.0008% | −46.21% | 5.21% | −14.74 | #5462 |
| FY 2021-22 | 19.72 | 0.0006% | +168.66% | 44.29% | 15.34 | 0.0003% | −30.53% | 1.85% | +4.38 | #4626 |
| FY 2022-23 | 17.18 | 0.0005% | −12.88% | 29.18% | 2.61 | 0.0000% | −82.99% | 0.22% | +14.57 | #4866 |
| FY 2023-24 | 8.59 | 0.0002% | −50.00% | 13.43% | 11.56 | 0.0002% | +342.91% | 0.63% | −2.97 | #5914 |
| FY 2024-25 | 5.87 | 0.0002% | −31.66% | 14.45% | 25.68 | 0.0004% | +122.15% | 1.09% | −19.81 | #6430 |

- CAGR (7-year): exports -8.66%/yr, imports -0.24%/yr (consistently Deficit)

## Key trade insights: HSN Code 53013000 export-import analysis

### Export decline: -8.66% CAGR over 7 years

India's exports under HSN Code 53013000 have declined at a compound annual rate of -8.66% over 7 fiscal years, falling from ₹10.11 Crore in FY 2018-19 to ₹5.87 Crore in FY 2024-25.

### HSN Code 53013000 ranked #6430 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 53013000 ranks #6430 out of 12657 HSN codes by total export value. Within Sub-Chapter 5301, it ranks #2 of 4. By trade surplus, it ranks #9546 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 53013000 exports

The strongest single-year export movement for HSN Code 53013000 was recorded in FY 2021-22, when exports surged by 168.66% over the prior year.

### India records a trade deficit of ₹19.81 Crore in HSN Code 53013000 goods

In FY 2024-25, India's imports of ₹25.68 Cr exceeded exports of ₹5.87 Cr, resulting in a trade deficit of ₹19.81 Crore — ranking #9546 of 12657 by surplus magnitude.

### Import growth of -0.24% CAGR signals stable import dependency for Flax Tow & Waste

India's imports under HSN Code 53013000 have grown at -0.24% CAGR, reaching ₹25.68 Crore in FY 2024-25.

### HSN Code 53013000 contributes 14.45% of Sub-Chapter 5301 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 5301, HSN Code 53013000 ranks #2 by export value — accounting for 14.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.09% share (rank #3).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-53012100/) | < ₹1 Crore |