---
title: "HSN Code for Polyester Shirtings (Non-Textured) | HSN 54076110 GST Rate"
description: "Find HSN and GST Rates for 54076110 related to Polyester Shirtings (Non-Textured) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-54076110/"
---

# HSN Code 54076110: Polyester Shirtings (Non-Textured)

- [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 5407: Woven synthetic fabrics](https://busy.in/hsn/sub-chapter-5407/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other woven fabrics, containing 85% or more by weight of polyester filaments : Containing 85% or more by weight of non-textured polyester filaments : Polyester shirtings | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 54076110 ?

It includes Non-Textured Polyester Fabrics

### Do e‑way bill and e‑invoice apply for Polyester Shirtings (Non-Textured)?

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 Polyester Shirtings (Non-Textured) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyester Shirtings (Non-Textured); Nil for exempt items if applicable).

### Any common misclassification issue with Polyester Shirtings (Non-Textured)?

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

### Can we claim ITC on inputs used to trade Polyester Shirtings (Non-Textured)?

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 Polyester Shirtings (Non-Textured)?

Under HSN 54076110, Polyester Shirtings (Non-Textured) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 54076110 (FY 2024-25)

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

- Exports: ₹9 Cr (+47.42% YoY) — 0.0003% of India's total exports
- Imports: ₹5 Cr (−16.19% YoY) — 0.0001% of India's total imports
- Trade balance: ₹4 Cr (Surplus); surplus rank #3828 of 12657 HSN codes
- Share of Sub-Chapter 5407: 0.14% of its exports; import side 0.19%
- Rank within Sub-Chapter 5407: #39 of 124 by export value; import-side #32

### Key metrics

- Export CAGR: -3.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5843 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +260.71% in FY 2021-22
- Contribution to Sub-Ch. 5407: 0.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 54076110

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. 5407 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5407 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 11.67 | 0.0005% | — | 0.18% | 6.46 | 0.0002% | — | 0.39% | +5.21 | #4814 |
| FY 2019-20 | 6.96 | 0.0003% | −40.36% | 0.08% | 10.18 | 0.0003% | +57.59% | 0.55% | −3.22 | #5453 |
| FY 2020-21 | 1.68 | 0.0001% | −75.86% | 0.03% | 7.63 | 0.0003% | −25.05% | 0.54% | −5.95 | #7178 |
| FY 2021-22 | 6.06 | 0.0002% | +260.71% | 0.09% | 16.73 | 0.0004% | +119.27% | 0.82% | −10.67 | #6115 |
| FY 2022-23 | 3.69 | 0.0001% | −39.11% | 0.05% | 20.41 | 0.0004% | +22.00% | 1.01% | −16.72 | #6769 |
| FY 2023-24 | 6.39 | 0.0002% | +73.17% | 0.09% | 6.30 | 0.0001% | −69.13% | 0.28% | +0.09 | #6272 |
| FY 2024-25 | 9.42 | 0.0003% | +47.42% | 0.14% | 5.28 | 0.0001% | −16.19% | 0.19% | +4.14 | #5843 |

- CAGR (7-year): exports -3.51%/yr, imports -3.31%/yr (consistently Surplus)

## Key trade insights: HSN Code 54076110 export-import analysis

### Export decline: -3.51% CAGR over 7 years

India's exports under HSN Code 54076110 have declined at a compound annual rate of -3.51% over 7 fiscal years, falling from ₹11.67 Crore in FY 2018-19 to ₹9.42 Crore in FY 2024-25.

### HSN Code 54076110 ranked #5843 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 54076110 ranks #5843 out of 12657 HSN codes by total export value. Within Sub-Chapter 5407, it ranks #39 of 124. By trade surplus, it ranks #3828 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 54076110 exports

The strongest single-year export movement for HSN Code 54076110 was recorded in FY 2021-22, when exports surged by 260.71% over the prior year.

### India maintains a trade surplus of ₹4.14 Crore in HSN Code 54076110 goods

In FY 2024-25, India's exports of ₹9.42 Cr exceeded imports of ₹5.28 Cr, resulting in a trade surplus of ₹4.14 Crore — ranking #3828 of 12657 by surplus magnitude.

### Import growth of -3.31% CAGR signals stable import dependency for Polyester Shirtings (Non-Textured)

India's imports under HSN Code 54076110 have grown at -3.31% CAGR, reaching ₹5.28 Crore in FY 2024-25.

### HSN Code 54076110 contributes 0.14% of Sub-Chapter 5407 exports — ranked #39

Among the 124 HSN codes under Sub-Chapter 5407, HSN Code 54076110 ranks #39 by export value — accounting for 0.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.19% share (rank #32).

## Related HSN Codes in Sub-Chapter 5407

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 54072090: Woven fabrics: Other](https://busy.in/hsn/hsn-54072090/) | ₹1,071 Cr |
| #2 | [HSN Code 54075490: Other Polyester Staple Fiber Yarns](https://busy.in/hsn/hsn-54075490/) | ₹1,048 Cr |
| #3 | [HSN Code 54075290: Polyester Staple Fibre Yarn](https://busy.in/hsn/hsn-54075290/) | ₹899 Cr |
| #4 | [HSN Code 54077200: Dyed ≥85% Synthetic Filament Fabrics](https://busy.in/hsn/hsn-54077200/) | ₹362 Cr |
| #5 | [HSN Code 54079200: Other Woven Fabrics \| Dyed](https://busy.in/hsn/hsn-54079200/) | ₹359 Cr |
| #6 | [HSN Code 54075210: Dyed Polyester Shirtings](https://busy.in/hsn/hsn-54075210/) | ₹351 Cr |
| #7 | [HSN Code 54075240: Dyed Polyester Sarees](https://busy.in/hsn/hsn-54075240/) | ₹330 Cr |
| #8 | [HSN Code 54071039: Synthetic Filament Yarn of Nylon](https://busy.in/hsn/hsn-54071039/) | ₹321 Cr |
| #9 | [HSN Code 54077400: Printed ≥85% Synthetic Filament Fabrics](https://busy.in/hsn/hsn-54077400/) | ₹177 Cr |
| #10 | [HSN Code 54078290: Other Dyed Fabrics](https://busy.in/hsn/hsn-54078290/) | ₹160 Cr |
| #39 | HSN Code 54076110: Polyester Shirtings (Non-Textured) (this hsn code) | ₹9 Cr |