---
title: "HSN Code for Other ≥85% Polyester Filament Fabrics | HSN 54076900 GST Rate"
description: "Find HSN and GST Rates for 54076900 related to Other ≥85% Polyester Filament Fabrics with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-54076900/"
---

# HSN Code 54076900: Other ≥85% Polyester Filament Fabrics

- [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 : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 54076900 ?

It includes Bleached Synthetic Fabrics

### Can we claim ITC on inputs used to trade Other ≥85% Polyester Filament Fabrics?

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 Other ≥85% Polyester Filament Fabrics?

Under HSN 54076900, Other ≥85% Polyester Filament Fabrics attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other ≥85% Polyester Filament Fabrics?

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 Other ≥85% Polyester Filament Fabrics?

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.

### Any common misclassification issue with Other ≥85% Polyester Filament Fabrics?

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 54076900 (FY 2024-25)

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

- Exports: ₹137 Cr (+3.93% YoY) — 0.0037% of India's total exports
- Imports: ₹84 Cr (+29.11% YoY) — 0.0014% of India's total imports
- Trade balance: ₹53 Cr (Surplus); surplus rank #2104 of 12657 HSN codes
- Share of Sub-Chapter 5407: 1.99% of its exports; import side 2.94%
- Rank within Sub-Chapter 5407: #14 of 124 by export value; import-side #5

### Key metrics

- Export CAGR: 12.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2272 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +104.55% in FY 2021-22
- Contribution to Sub-Ch. 5407: 1.99% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 54076900

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 | 66.39 | 0.0029% | — | 1.00% | 78.18 | 0.0022% | — | 4.72% | −11.79 | #2495 |
| FY 2019-20 | 79.19 | 0.0036% | +19.28% | 0.94% | 79.23 | 0.0024% | +1.34% | 4.31% | −0.04 | #2282 |
| FY 2020-21 | 36.49 | 0.0017% | −53.92% | 0.71% | 32.37 | 0.0011% | −59.14% | 2.29% | +4.12 | #3391 |
| FY 2021-22 | 74.64 | 0.0024% | +104.55% | 1.11% | 35.72 | 0.0008% | +10.35% | 1.76% | +38.92 | #2794 |
| FY 2022-23 | 118.23 | 0.0033% | +58.40% | 1.57% | 55.82 | 0.0010% | +56.27% | 2.76% | +62.41 | #2318 |
| FY 2023-24 | 131.53 | 0.0036% | +11.25% | 1.86% | 64.96 | 0.0012% | +16.37% | 2.86% | +66.57 | #2256 |
| FY 2024-25 | 136.70 | 0.0037% | +3.93% | 1.99% | 83.87 | 0.0014% | +29.11% | 2.94% | +52.83 | #2272 |

- CAGR (7-year): exports 12.79%/yr, imports 1.18%/yr (consistently Surplus)

## Key trade insights: HSN Code 54076900 export-import analysis

### Consistent export growth: 12.79% CAGR over 7 years

India's exports under HSN Code 54076900 have grown at a compound annual rate of 12.79% over 7 fiscal years, rising from ₹66.39 Crore in FY 2018-19 to ₹136.70 Crore in FY 2024-25.

### HSN Code 54076900 ranked #2272 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 54076900 ranks #2272 out of 12657 HSN codes by total export value. Within Sub-Chapter 5407, it ranks #14 of 124. By trade surplus, it ranks #2104 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 54076900 exports

The strongest single-year export movement for HSN Code 54076900 was recorded in FY 2021-22, when exports surged by 104.55% over the prior year.

### India maintains a trade surplus of ₹52.83 Crore in HSN Code 54076900 goods

In FY 2024-25, India's exports of ₹136.70 Cr exceeded imports of ₹83.87 Cr, resulting in a trade surplus of ₹52.83 Crore — ranking #2104 of 12657 by surplus magnitude.

### Import growth of 1.18% CAGR signals stable import dependency for Other ≥85% Polyester Filament Fabrics

India's imports under HSN Code 54076900 have grown at 1.18% CAGR, reaching ₹83.87 Crore in FY 2024-25.

### HSN Code 54076900 contributes 1.99% of Sub-Chapter 5407 exports — ranked #14

Among the 124 HSN codes under Sub-Chapter 5407, HSN Code 54076900 ranks #14 by export value — accounting for 1.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.94% share (rank #5).

## 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 |
| #14 | HSN Code 54076900: Other ≥85% Polyester Filament Fabrics (this hsn code) | ₹137 Cr |