---
title: "HSN Code for High tenacity yarn of viscose rayon : Other | HSN 54031090 GST Rate"
description: "Find HSN and GST Rates for 54031090 related to High tenacity yarn of viscose rayon : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-54031090/"
---

# HSN Code 54031090: High tenacity yarn of viscose rayon : Other

- [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 5403: Artificial Filament Yarn](https://busy.in/hsn/sub-chapter-5403/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| High tenacity yarn of viscose rayon : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 54031090 ?

It includes Viscose Filament Yarn (>120 TPM Twist, Single)

### How should mixed supplies be billed when High tenacity yarn of viscose rayon : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for High tenacity yarn of viscose rayon : Other; Nil for exempt items if applicable).

### Any common misclassification issue with High tenacity yarn of viscose rayon : Other?

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

### Can we claim ITC on inputs used to trade High tenacity yarn of viscose rayon : Other?

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

### Do e‑way bill and e‑invoice apply for High tenacity yarn of viscose rayon : Other?

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 High tenacity yarn of viscose rayon : Other?

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.

### How much GST applies to High tenacity yarn of viscose rayon : Other?

Under HSN 54031090, High tenacity yarn of viscose rayon : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 54031090 (FY 2024-25)

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

- Exports: ₹91 Cr (+22.14% YoY) — 0.0025% of India's total exports
- Imports: < ₹1 Crore (−82.08% YoY) — 0.0000% of India's total imports
- Trade balance: ₹90 Cr (Surplus); surplus rank #1678 of 12657 HSN codes
- Share of Sub-Chapter 5403: 20.47% of its exports; import side 0.02%
- Rank within Sub-Chapter 5403: #3 of 31 by export value; import-side #13

### Key metrics

- Export CAGR: 19.57% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2801 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +153.92% in FY 2022-23
- Contribution to Sub-Ch. 5403: 20.47% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 54031090

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. 5403 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5403 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 31.04 | 0.0014% | — | 9.06% | 1.00 | 0.0000% | — | 0.09% | +30.04 | #3534 |
| FY 2019-20 | 29.50 | 0.0013% | −4.96% | 11.49% | 1.04 | 0.0000% | +4.00% | 0.07% | +28.46 | #3616 |
| FY 2020-21 | 51.56 | 0.0024% | +74.78% | 27.94% | 1.83 | 0.0001% | +75.96% | 0.14% | +49.73 | #2886 |
| FY 2021-22 | 37.63 | 0.0012% | −27.02% | 14.99% | < ₹1 Crore | 0.0000% | −48.09% | 0.04% | +36.68 | #3760 |
| FY 2022-23 | 95.55 | 0.0026% | +153.92% | 27.48% | 1.10 | 0.0000% | +15.79% | 0.03% | +94.45 | #2589 |
| FY 2023-24 | 74.25 | 0.0021% | −22.29% | 21.12% | 3.85 | 0.0001% | +250.00% | 0.11% | +70.40 | #2982 |
| FY 2024-25 | 90.69 | 0.0025% | +22.14% | 20.47% | < ₹1 Crore | 0.0000% | −82.08% | 0.02% | +90.00 | #2801 |

- CAGR (7-year): exports 19.57%/yr, imports -6.00%/yr (consistently Surplus)

## Key trade insights: HSN Code 54031090 export-import analysis

### Consistent export growth: 19.57% CAGR over 7 years

India's exports under HSN Code 54031090 have grown at a compound annual rate of 19.57% over 7 fiscal years, rising from ₹31.04 Crore in FY 2018-19 to ₹90.69 Crore in FY 2024-25.

### HSN Code 54031090 ranked #2801 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 54031090 ranks #2801 out of 12657 HSN codes by total export value. Within Sub-Chapter 5403, it ranks #3 of 31. By trade surplus, it ranks #1678 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 54031090 exports

The strongest single-year export movement for HSN Code 54031090 was recorded in FY 2022-23, when exports surged by 153.92% over the prior year.

### India maintains a trade surplus of ₹90.00 Crore in HSN Code 54031090 goods

In FY 2024-25, India's exports of ₹90.69 Cr exceeded imports of ₹0.69 Cr, resulting in a trade surplus of ₹90.00 Crore — ranking #1678 of 12657 by surplus magnitude.

### Import growth of -6.00% CAGR signals stable import dependency for High tenacity yarn of viscose rayon : Other

India's imports under HSN Code 54031090 have grown at -6.00% CAGR, reaching ₹0.69 Crore in FY 2024-25.

### HSN Code 54031090 contributes 20.47% of Sub-Chapter 5403 exports — ranked #3

Among the 31 HSN codes under Sub-Chapter 5403, HSN Code 54031090 ranks #3 by export value — accounting for 20.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #13).

## Related HSN Codes in Sub-Chapter 5403

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 54033100: Viscose Filament Yarn (Untwisted/≤120 TPM, Single)](https://busy.in/hsn/hsn-54033100/) | ₹193 Cr |
| #2 | [HSN Code 54031020: Viscose Rayon Yarn: High Tenacity Tyre Yarn, 1,833 Decitex](https://busy.in/hsn/hsn-54031020/) | ₹128 Cr |
| #3 | HSN Code 54031090: High tenacity yarn of viscose rayon : Other (this hsn code) | ₹91 Cr |
| #4 | [HSN Code 54034190: Viscose rayon yarn](https://busy.in/hsn/hsn-54034190/) | ₹16 Cr |
| #5 | [HSN Code 54033200: Viscose Filament Yarn (>120 TPM Twist, Single)](https://busy.in/hsn/hsn-54033200/) | ₹13 Cr |
| #6 | [HSN Code 54033300: Yarn, Single\| Cellulose Acetate](https://busy.in/hsn/hsn-54033300/) | ₹3 Cr |
| #7 | [HSN Code 54034120: Multiple (Folded) or Cabled Viscose Rayon Yarn of 83 Decitex](https://busy.in/hsn/hsn-54034120/) | < ₹1 Crore |
| #8 | [HSN Code 54031010: Viscose Rayon Yarn: High Tenacity Tyre Yarn, 1,233 Decitex](https://busy.in/hsn/hsn-54031010/) | < ₹1 Crore |
| #9 | [HSN Code 54033990: Other Yarn, Single \| Other](https://busy.in/hsn/hsn-54033990/) | < ₹1 Crore |
| #10 | [HSN Code 54034170: Viscose Filament Yarn (167 Decitex, Bright, Multiple)](https://busy.in/hsn/hsn-54034170/) | < ₹1 Crore |