---
title: "HSN Code for Partially Oriented Polyester Yarn | HSN 54024600 GST Rate"
description: "Find HSN and GST Rates for 54024600 related to Partially Oriented Polyester Yarn with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-54024600/"
---

# HSN Code 54024600: Partially Oriented Polyester Yarn

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 54: Man-made filaments; strip and the like of man-made textile materials](https://busy.in/hsn/chapter-54/)
- [Sub-chapter 5402: Synthetic Filament Yarn](https://busy.in/hsn/sub-chapter-5402/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre : Other, of polyesters, partially oriented, Synthetic or artificial filament yarns | 6% | 6% | 12% | 0% |
| Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre : Other, of polyesters, partially oriented | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 54024600 ?

It includes Synthetic Fibers for Textile Use

### Any common misclassification issue with Partially Oriented Polyester Yarn?

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

### How much GST applies to Partially Oriented Polyester Yarn?

Under HSN 54024600, Partially Oriented Polyester Yarn attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Partially Oriented Polyester Yarn is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Partially Oriented Polyester Yarn; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Partially Oriented Polyester Yarn?

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

### Does packaging or labelling change the GST for Partially Oriented Polyester Yarn?

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 54024600 (FY 2024-25)

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

- Exports: ₹691 Cr (+31.48% YoY) — 0.0188% of India's total exports
- Imports: ₹378 Cr (−80.97% YoY) — 0.0062% of India's total imports
- Trade balance: ₹313 Cr (Surplus); surplus rank #886 of 12657 HSN codes
- Share of Sub-Chapter 5402: 9.73% of its exports; import side 6.46%
- Rank within Sub-Chapter 5402: #3 of 43 by export value; import-side #7

### Key metrics

- Export CAGR: -4.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #744 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +137.86% in FY 2021-22
- Contribution to Sub-Ch. 5402: 9.73% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 54024600

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. 5402 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5402 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 932.75 | 0.0408% | — | 10.80% | 107.60 | 0.0030% | — | 3.14% | +825.15 | #356 |
| FY 2019-20 | 869.89 | 0.0395% | −6.74% | 11.09% | 283.15 | 0.0085% | +163.15% | 8.37% | +586.74 | #380 |
| FY 2020-21 | 687.84 | 0.0320% | −20.93% | 11.90% | 869.12 | 0.0298% | +206.95% | 24.67% | −181.28 | #515 |
| FY 2021-22 | 1,636.12 | 0.0521% | +137.86% | 15.47% | 655.87 | 0.0143% | −24.54% | 10.71% | +980.25 | #292 |
| FY 2022-23 | 829.73 | 0.0229% | −49.29% | 11.34% | 1,661.05 | 0.0289% | +153.26% | 20.40% | −831.32 | #592 |
| FY 2023-24 | 525.78 | 0.0145% | −36.63% | 7.87% | 1,988.15 | 0.0354% | +19.69% | 27.14% | −1,462.37 | #920 |
| FY 2024-25 | 691.31 | 0.0188% | +31.48% | 9.73% | 378.29 | 0.0062% | −80.97% | 6.46% | +313.02 | #744 |

- CAGR (7-year): exports -4.87%/yr, imports 23.31%/yr (consistently Surplus)

## Key trade insights: HSN Code 54024600 export-import analysis

### Export decline: -4.87% CAGR over 7 years

India's exports under HSN Code 54024600 have declined at a compound annual rate of -4.87% over 7 fiscal years, falling from ₹932.75 Crore in FY 2018-19 to ₹691.31 Crore in FY 2024-25.

### HSN Code 54024600 ranked #744 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 54024600 ranks #744 out of 12657 HSN codes by total export value. Within Sub-Chapter 5402, it ranks #3 of 43. By trade surplus, it ranks #886 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 54024600 exports

The strongest single-year export movement for HSN Code 54024600 was recorded in FY 2021-22, when exports surged by 137.86% over the prior year.

### India maintains a trade surplus of ₹313.02 Crore in HSN Code 54024600 goods

In FY 2024-25, India's exports of ₹691.31 Cr exceeded imports of ₹378.29 Cr, resulting in a trade surplus of ₹313.02 Crore — ranking #886 of 12657 by surplus magnitude.

### Import growth of 23.31% CAGR signals rising demand for Partially Oriented Polyester Yarn

India's imports under HSN Code 54024600 have grown at 23.31% CAGR, reaching ₹378.29 Crore in FY 2024-25.

### HSN Code 54024600 contributes 9.73% of Sub-Chapter 5402 exports — ranked #3

Among the 43 HSN codes under Sub-Chapter 5402, HSN Code 54024600 ranks #3 by export value — accounting for 9.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.46% share (rank #7).

## Related HSN Codes in Sub-Chapter 5402

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 54023300: Textured Yarn \| Of Polyesters](https://busy.in/hsn/hsn-54023300/) | ₹3,989 Cr |
| #2 | [HSN Code 54026200: Polyesters multiple yarns0](https://busy.in/hsn/hsn-54026200/) | ₹1,141 Cr |
| #3 | HSN Code 54024600: Partially Oriented Polyester Yarn (this hsn code) | ₹691 Cr |
| #4 | [HSN Code 54024400: Elastomeric Yarn (Untwisted/≤50 TPM, Single)](https://busy.in/hsn/hsn-54024400/) | ₹273 Cr |
| #5 | [HSN Code 54026100: Other yarn, multiple (folded) or cabled : Of nylon or other polyamides](https://busy.in/hsn/hsn-54026100/) | ₹138 Cr |
| #6 | [HSN Code 54025290: Other Polyester Yarn (>50 TPM Twist, Single)](https://busy.in/hsn/hsn-54025290/) | ₹101 Cr |
| #7 | [HSN Code 54024800: Synthetic Fibers for Textile Use](https://busy.in/hsn/hsn-54024800/) | ₹93 Cr |
| #8 | [HSN Code 54021910: Nylon or Polyamide Tyre Yarn: High Tenacity](https://busy.in/hsn/hsn-54021910/) | ₹90 Cr |
| #9 | [HSN Code 54023200: Textured Nylon/Polyamide Yarn (>50 tex Single)](https://busy.in/hsn/hsn-54023200/) | ₹84 Cr |
| #10 | [HSN Code 54022090: Herrings, Anchovies, Sardines, Swordfish](https://busy.in/hsn/hsn-54022090/) | ₹72 Cr |