---
title: "HSN Code for Filament Yarn of Modal Rayon | HSN 54034230 GST Rate"
description: "Find HSN and GST Rates for 54034230 related to Filament Yarn of Modal Rayon with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-54034230/"
---

# HSN Code 54034230: Filament Yarn of Modal Rayon

- [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 cellulose acetate : Acetate rayon filament yarn, 133 decitex(Synthetic or artificial filament yarns) | 6% | 6% | 12% | 0% |
| Other yarn, multiple (folded) or cabled : Of cellulose acetate : Acetate rayon filament yarn, 133 decitex | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 54034230 ?

It includes Filament Yarn of Mixed Viscose Fibers

### Does packaging or labelling change the GST for Filament Yarn of Modal Rayon?

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.

### Can we claim ITC on inputs used to trade Filament Yarn of Modal Rayon?

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 Filament Yarn of Modal Rayon?

Under HSN 54034230, Filament Yarn of Modal Rayon attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Filament Yarn of Modal Rayon?

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 should mixed supplies be billed when Filament Yarn of Modal Rayon is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Filament Yarn of Modal Rayon; Nil for exempt items if applicable).