---
title: "HSN Code for Artificial Filament Yarn Retail Sale | HSN 54061000 GST Rate"
description: "Find HSN and GST Rates for 54061000 related to Artificial Filament Yarn Retail Sale with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-54061000/"
---

# HSN Code 54061000: Artificial Filament Yarn Retail Sale

- [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 5406: Natural gums & resins](https://busy.in/hsn/sub-chapter-5406/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Man-made filament yarn (other than sewing thread), put up for retail sale synthetic filament yarn | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 54061000 ?

It includes Imitation Gut Nylon for Rackets

### Do e‑way bill and e‑invoice apply for Artificial Filament Yarn Retail Sale?

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 Artificial Filament Yarn Retail Sale is sold with other items?

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

### Does packaging or labelling change the GST for Artificial Filament Yarn Retail Sale?

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 Artificial Filament Yarn Retail Sale?

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

### Any common misclassification issue with Artificial Filament Yarn Retail Sale?

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