--- title: "HSN Code for Viscose Filament Yarn (Untwisted/≤120 TPM, Single) | HSN 54033100 GST Rate" description: "Find HSN and GST Rates for 54033100 related to Viscose Filament Yarn (Untwisted/≤120 TPM, Single) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-54033100/" --- # HSN Code 54033100: Viscose Filament Yarn (Untwisted/≤120 TPM, Single) - [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 | | --- | --- | --- | --- | --- | | Other yarn, single : Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre(Synthetic or artificial filament yarns) | 6% | 6% | 12% | 0% | | Other yarn, single : Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 54033100 ? It includes Yarn, Single| Cellulose Acetate ### Does packaging or labelling change the GST for Viscose Filament Yarn (Untwisted/≤120 TPM, Single)? 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. ### Do e‑way bill and e‑invoice apply for Viscose Filament Yarn (Untwisted/≤120 TPM, Single)? 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. ### Any common misclassification issue with Viscose Filament Yarn (Untwisted/≤120 TPM, Single)? 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 Viscose Filament Yarn (Untwisted/≤120 TPM, Single)? Under HSN 54033100, Viscose Filament Yarn (Untwisted/≤120 TPM, Single) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Viscose Filament Yarn (Untwisted/≤120 TPM, Single)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 54033100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹193 Cr (−2.68% YoY) — 0.0052% of India's total exports - Imports: ₹2,887 Cr (+3.34% YoY) — 0.0475% of India's total imports - Trade balance: −₹2,694 Cr (Deficit); surplus rank #12472 of 12657 HSN codes - Share of Sub-Chapter 5403: 43.48% of its exports; import side 84.04% - Rank within Sub-Chapter 5403: #1 of 31 by export value; import-side #1 ### Key metrics - Export CAGR: 1.15% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1883 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +44.89% in FY 2021-22 - Contribution to Sub-Ch. 5403: 43.48% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 54033100 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 | 179.84 | 0.0079% | — | 52.47% | 643.30 | 0.0179% | — | 55.19% | −463.46 | #1420 | | FY 2019-20 | 158.83 | 0.0072% | −11.68% | 61.86% | 1,011.28 | 0.0302% | +57.20% | 65.39% | −852.45 | #1529 | | FY 2020-21 | 93.73 | 0.0044% | −40.99% | 50.79% | 935.33 | 0.0321% | −7.51% | 70.74% | −841.60 | #2139 | | FY 2021-22 | 135.81 | 0.0043% | +44.89% | 54.10% | 1,720.43 | 0.0376% | +83.94% | 74.96% | −1,584.62 | #2054 | | FY 2022-23 | 168.61 | 0.0047% | +24.15% | 48.49% | 2,718.16 | 0.0473% | +57.99% | 82.36% | −2,549.55 | #1902 | | FY 2023-24 | 197.97 | 0.0055% | +17.41% | 56.31% | 2,793.89 | 0.0497% | +2.79% | 81.42% | −2,595.92 | #1792 | | FY 2024-25 | 192.66 | 0.0052% | −2.68% | 43.48% | 2,887.14 | 0.0475% | +3.34% | 84.04% | −2,694.48 | #1883 | - CAGR (7-year): exports 1.15%/yr, imports 28.43%/yr (consistently Deficit) ## Key trade insights: HSN Code 54033100 export-import analysis ### Consistent export growth: 1.15% CAGR over 7 years India's exports under HSN Code 54033100 have grown at a compound annual rate of 1.15% over 7 fiscal years, rising from ₹179.84 Crore in FY 2018-19 to ₹192.66 Crore in FY 2024-25. ### HSN Code 54033100 ranked #1883 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 54033100 ranks #1883 out of 12657 HSN codes by total export value. Within Sub-Chapter 5403, it ranks #1 of 31. By trade surplus, it ranks #12472 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 54033100 exports The strongest single-year export movement for HSN Code 54033100 was recorded in FY 2021-22, when exports surged by 44.89% over the prior year. ### India records a trade deficit of ₹2,694.48 Crore in HSN Code 54033100 goods In FY 2024-25, India's imports of ₹2,887.14 Cr exceeded exports of ₹192.66 Cr, resulting in a trade deficit of ₹2,694.48 Crore — ranking #12472 of 12657 by surplus magnitude. ### Import growth of 28.43% CAGR signals rising demand for Viscose Filament Yarn (Untwisted/≤120 TPM, Single) India's imports under HSN Code 54033100 have grown at 28.43% CAGR, reaching ₹2,887.14 Crore in FY 2024-25. ### HSN Code 54033100 contributes 43.48% of Sub-Chapter 5403 exports — ranked #1 Among the 31 HSN codes under Sub-Chapter 5403, HSN Code 54033100 ranks #1 by export value — accounting for 43.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 84.04% share (rank #1). ## 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) (this hsn code) | ₹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](https://busy.in/hsn/hsn-54031090/) | ₹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 |