---
title: "HSN Code for Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex | HSN 54034110 GST Rate"
description: "Find HSN and GST Rates for 54034110 related to Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-54034110/"
---

# HSN Code 54034110: Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex

- [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, multiple (folded) or cabled : Of viscose rayon : Up to 67 decitex(Synthetic or artificial filament yarns) | 6% | 6% | 12% | 0% |
| Other yarn, multiple (folded) or cabled : Of viscose rayon : Up to 67 decitex | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 54034110 ?

It includes Viscose Filament Yarn (111 Decitex, Bright, Multiple)

### Do e‑way bill and e‑invoice apply for Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex?

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.

### How much GST applies to Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex?

Under HSN 54034110, Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex?

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 Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex?

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.

### Any common misclassification issue with Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex?

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

## India's trade performance: HSN Code 54034110 (FY 2024-25)

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

- Exports: Nil — 0.0000% of India's total exports
- Imports: ₹2 Cr — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8087 of 12657 HSN codes
- Share of Sub-Chapter 5403: 0.00% of its exports; import side 0.05%

### Key metrics

- Peak growth year: −100.00% in FY 2021-22
- Contribution to Sub-Ch. 5403: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 54034110

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 | Nil | 0.0000% | — | 0.00% | 1.54 | 0.0000% | — | 0.13% | −1.54 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — |
| FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.01% | Nil | 0.0000% | — | 0.00% | +0.01 | #9985 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.02% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.03 | #9735 |
| FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | 1.58 | 0.0000% | — | 0.05% | −1.58 | — |

- CAGR (7-year): exports —/yr, imports 0.43%/yr (consistently Deficit)

## Key trade insights: HSN Code 54034110 export-import analysis

### Export snapshot for HSN Code 54034110

India exported ₹0.00 Crore worth of Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2021-22 was the strongest growth year for HSN Code 54034110 exports

The strongest single-year export movement for HSN Code 54034110 was recorded in FY 2021-22, when exports declined by 100.00% over the prior year.

### India records a trade deficit of ₹1.58 Crore in HSN Code 54034110 goods

In FY 2024-25, India's imports of ₹1.58 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹1.58 Crore — ranking #8087 of 12657 by surplus magnitude.

### Import growth of 0.43% CAGR signals stable import dependency for Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex

India's imports under HSN Code 54034110 have grown at 0.43% CAGR, reaching ₹1.58 Crore in FY 2024-25.

## 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)](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 |
| — | HSN Code 54034110: Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex (this hsn code) | Nil |