---
title: "HSN Code for Flax fabrics, >85% weight | HSN 53091990 GST Rate"
description: "Find HSN and GST Rates for 53091990 related to Flax fabrics, >85% weight with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-53091990/"
---

# HSN Code 53091990: Flax fabrics, >85% weight

- [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 5309: Woven Fabrics Of Flax](https://busy.in/hsn/sub-chapter-5309/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Containing 85% or more by weight of flax : Other : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 53091990 ?

It includes Flax Fabrics: Bleached or Unbleached Containing <85% Flax

### How should mixed supplies be billed when Flax fabrics, >85% weight is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flax fabrics, >85% weight; Nil for exempt items if applicable).

### How much GST applies to Flax fabrics, >85% weight?

Under HSN 53091990, Flax fabrics, >85% weight attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Flax fabrics, >85% weight?

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

### Do e‑way bill and e‑invoice apply for Flax fabrics, >85% weight?

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.

### Does packaging or labelling change the GST for Flax fabrics, >85% weight?

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 53091990 (FY 2024-25)

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

- Exports: ₹53 Cr (−1.24% YoY) — 0.0014% of India's total exports
- Imports: ₹119 Cr (+24.59% YoY) — 0.0020% of India's total imports
- Trade balance: −₹66 Cr (Deficit); surplus rank #10457 of 12657 HSN codes
- Share of Sub-Chapter 5309: 7.50% of its exports; import side 21.64%
- Rank within Sub-Chapter 5309: #4 of 10 by export value; import-side #2

### Key metrics

- Export CAGR: -1.02% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3560 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +30.97% in FY 2023-24
- Contribution to Sub-Ch. 5309: 7.50% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 53091990

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. 5309 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5309 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 55.82 | 0.0024% | — | 16.80% | 38.92 | 0.0011% | — | 18.73% | +16.90 | #2714 |
| FY 2019-20 | 42.65 | 0.0019% | −23.59% | 12.81% | 55.79 | 0.0017% | +43.35% | 20.31% | −13.14 | #3119 |
| FY 2020-21 | 39.28 | 0.0018% | −7.90% | 16.13% | 45.10 | 0.0015% | −19.16% | 26.56% | −5.82 | #3294 |
| FY 2021-22 | 37.02 | 0.0012% | −5.75% | 9.82% | 48.88 | 0.0011% | +8.38% | 19.82% | −11.86 | #3783 |
| FY 2022-23 | 40.59 | 0.0011% | +9.64% | 9.10% | 77.70 | 0.0014% | +58.96% | 21.93% | −37.11 | #3748 |
| FY 2023-24 | 53.16 | 0.0015% | +30.97% | 10.89% | 95.18 | 0.0017% | +22.50% | 17.37% | −42.02 | #3441 |
| FY 2024-25 | 52.50 | 0.0014% | −1.24% | 7.50% | 118.58 | 0.0020% | +24.59% | 21.64% | −66.08 | #3560 |

- CAGR (7-year): exports -1.02%/yr, imports 20.40%/yr (consistently Deficit)

## Key trade insights: HSN Code 53091990 export-import analysis

### Export decline: -1.02% CAGR over 7 years

India's exports under HSN Code 53091990 have declined at a compound annual rate of -1.02% over 7 fiscal years, falling from ₹55.82 Crore in FY 2018-19 to ₹52.50 Crore in FY 2024-25.

### HSN Code 53091990 ranked #3560 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 53091990 ranks #3560 out of 12657 HSN codes by total export value. Within Sub-Chapter 5309, it ranks #4 of 10. By trade surplus, it ranks #10457 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 53091990 exports

The strongest single-year export movement for HSN Code 53091990 was recorded in FY 2023-24, when exports surged by 30.97% over the prior year.

### India records a trade deficit of ₹66.08 Crore in HSN Code 53091990 goods

In FY 2024-25, India's imports of ₹118.58 Cr exceeded exports of ₹52.50 Cr, resulting in a trade deficit of ₹66.08 Crore — ranking #10457 of 12657 by surplus magnitude.

### Import growth of 20.40% CAGR signals rising demand for Flax fabrics, >85% weight

India's imports under HSN Code 53091990 have grown at 20.40% CAGR, reaching ₹118.58 Crore in FY 2024-25.

### HSN Code 53091990 contributes 7.50% of Sub-Chapter 5309 exports — ranked #4

Among the 10 HSN codes under Sub-Chapter 5309, HSN Code 53091990 ranks #4 by export value — accounting for 7.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.64% share (rank #2).

## Related HSN Codes in Sub-Chapter 5309

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 53091910: Dyed flax weighing 85% or more](https://busy.in/hsn/hsn-53091910/) | ₹340 Cr |
| #2 | [HSN Code 53092910: Dyed flax, less than 85%](https://busy.in/hsn/hsn-53092910/) | ₹124 Cr |
| #3 | [HSN Code 53092990: Less than 85% flax](https://busy.in/hsn/hsn-53092990/) | ₹70 Cr |
| #4 | HSN Code 53091990: Flax fabrics, >85% weight (this hsn code) | ₹53 Cr |
| #5 | [HSN Code 53091110: Flax, unbleached](https://busy.in/hsn/hsn-53091110/) | ₹43 Cr |
| #6 | [HSN Code 53091120: Flax, bleached](https://busy.in/hsn/hsn-53091120/) | ₹34 Cr |
| #7 | [HSN Code 53092110: Unbleached Flax Fibre (<85%)](https://busy.in/hsn/hsn-53092110/) | ₹25 Cr |
| #8 | [HSN Code 53092920: Printed flax fabrics](https://busy.in/hsn/hsn-53092920/) | ₹5 Cr |
| #9 | [HSN Code 53092120: Flax Fabrics: Bleached or Unbleached Containing <85% Flax](https://busy.in/hsn/hsn-53092120/) | ₹4 Cr |
| #10 | [HSN Code 53091920: 85% or more flax: Printed](https://busy.in/hsn/hsn-53091920/) | ₹2 Cr |