--- title: "HSN Code for Viscose Filament Yarn (>120 TPM Twist, Single) | HSN 54033200 GST Rate" description: "Find HSN and GST Rates for 54033200 related to Viscose Filament Yarn (>120 TPM Twist, Single) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-54033200/" --- # HSN Code 54033200: Viscose Filament Yarn (>120 TPM Twist, 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, with a twist exceeding 120 turns per metre(Synthetic or artificial filament yarns) | 6% | 6% | 12% | 0% | | Other yarn, single : Of viscose rayon, with a twist exceeding 120 turns per metre | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 54033200 ? It includes Other yarn, single : Other : Cuprammonium rayon ### Any common misclassification issue with Viscose Filament Yarn (>120 TPM Twist, 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 should mixed supplies be billed when Viscose Filament Yarn (>120 TPM Twist, Single) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Viscose Filament Yarn (>120 TPM Twist, Single); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Viscose Filament Yarn (>120 TPM Twist, Single)? 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 Viscose Filament Yarn (>120 TPM Twist, Single)? Under HSN 54033200, Viscose Filament Yarn (>120 TPM Twist, Single) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Viscose Filament Yarn (>120 TPM Twist, 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 (>120 TPM Twist, 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. ## India's trade performance: HSN Code 54033200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹13 Cr (+18.16% YoY) — 0.0003% of India's total exports - Imports: < ₹1 Crore (−65.31% YoY) — 0.0000% of India's total imports - Trade balance: ₹13 Cr (Surplus); surplus rank #3173 of 12657 HSN codes - Share of Sub-Chapter 5403: 2.89% of its exports; import side 0.00% - Rank within Sub-Chapter 5403: #5 of 31 by export value; import-side #15 ### Key metrics - Export CAGR: 13.55% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5478 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +75.78% in FY 2022-23 - Contribution to Sub-Ch. 5403: 2.89% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 54033200 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 | 5.98 | 0.0003% | — | 1.74% | 31.88 | 0.0009% | — | 2.73% | −25.90 | #5648 | | FY 2019-20 | 6.28 | 0.0003% | +5.02% | 2.45% | < ₹1 Crore | 0.0000% | −98.81% | 0.02% | +5.90 | #5578 | | FY 2020-21 | 5.66 | 0.0003% | −9.87% | 3.07% | < ₹1 Crore | 0.0000% | −94.74% | 0.00% | +5.64 | #5793 | | FY 2021-22 | 8.92 | 0.0003% | +57.60% | 3.55% | Nil | 0.0000% | −100.00% | 0.00% | +8.92 | #5641 | | FY 2022-23 | 15.68 | 0.0004% | +75.78% | 4.51% | Nil | 0.0000% | — | 0.00% | +15.68 | #5009 | | FY 2023-24 | 10.85 | 0.0003% | −30.80% | 3.09% | < ₹1 Crore | 0.0000% | — | 0.01% | +10.36 | #5635 | | FY 2024-25 | 12.82 | 0.0003% | +18.16% | 2.89% | < ₹1 Crore | 0.0000% | −65.31% | 0.00% | +12.65 | #5478 | - CAGR (7-year): exports 13.55%/yr, imports -58.20%/yr (consistently Surplus) ## Key trade insights: HSN Code 54033200 export-import analysis ### Consistent export growth: 13.55% CAGR over 7 years India's exports under HSN Code 54033200 have grown at a compound annual rate of 13.55% over 7 fiscal years, rising from ₹5.98 Crore in FY 2018-19 to ₹12.82 Crore in FY 2024-25. ### HSN Code 54033200 ranked #5478 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 54033200 ranks #5478 out of 12657 HSN codes by total export value. Within Sub-Chapter 5403, it ranks #5 of 31. By trade surplus, it ranks #3173 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 54033200 exports The strongest single-year export movement for HSN Code 54033200 was recorded in FY 2022-23, when exports surged by 75.78% over the prior year. ### India maintains a trade surplus of ₹12.65 Crore in HSN Code 54033200 goods In FY 2024-25, India's exports of ₹12.82 Cr exceeded imports of ₹0.17 Cr, resulting in a trade surplus of ₹12.65 Crore — ranking #3173 of 12657 by surplus magnitude. ### Import growth of -58.20% CAGR signals stable import dependency for Viscose Filament Yarn (>120 TPM Twist, Single) India's imports under HSN Code 54033200 have grown at -58.20% CAGR, reaching ₹0.17 Crore in FY 2024-25. ### HSN Code 54033200 contributes 2.89% of Sub-Chapter 5403 exports — ranked #5 Among the 31 HSN codes under Sub-Chapter 5403, HSN Code 54033200 ranks #5 by export value — accounting for 2.89% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #15). ## 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](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) (this hsn code) | ₹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 |