---
title: "HSN Code for Filament Yarn of Polyester | HSN 54077300 GST Rate"
description: "Find HSN and GST Rates for 54077300 related to Filament Yarn of Polyester with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-54077300/"
---

# HSN Code 54077300: Filament Yarn of Polyester

- [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 synthetic filaments : Of yarns of different colours | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 54077300 ?

It includes Unbleached Nylon Georgette

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

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 Polyester?

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 Polyester?

Under HSN 54077300, Filament Yarn of Polyester 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 Polyester?

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 Polyester 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 Polyester; Nil for exempt items if applicable).

## India's trade performance: HSN Code 54077300 (FY 2024-25)

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

- Exports: ₹138 Cr (−7.24% YoY) — 0.0037% of India's total exports
- Imports: ₹9 Cr (−10.91% YoY) — 0.0002% of India's total imports
- Trade balance: ₹128 Cr (Surplus); surplus rank #1433 of 12657 HSN codes
- Share of Sub-Chapter 5407: 2.00% of its exports; import side 0.33%
- Rank within Sub-Chapter 5407: #13 of 124 by export value; import-side #25

### Key metrics

- Export CAGR: -1.95% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2263 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +16.00% in FY 2021-22
- Contribution to Sub-Ch. 5407: 2.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 54077300

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 | 155.14 | 0.0068% | — | 2.35% | 6.84 | 0.0002% | — | 0.41% | +148.30 | #1556 |
| FY 2019-20 | 156.03 | 0.0071% | +0.57% | 1.85% | 4.26 | 0.0001% | −37.72% | 0.23% | +151.77 | #1550 |
| FY 2020-21 | 131.47 | 0.0061% | −15.74% | 2.57% | 2.77 | 0.0001% | −34.98% | 0.20% | +128.70 | #1790 |
| FY 2021-22 | 152.51 | 0.0049% | +16.00% | 2.28% | 5.13 | 0.0001% | +85.20% | 0.25% | +147.38 | #1924 |
| FY 2022-23 | 160.74 | 0.0044% | +5.40% | 2.13% | 5.99 | 0.0001% | +16.76% | 0.30% | +154.75 | #1970 |
| FY 2023-24 | 148.58 | 0.0041% | −7.57% | 2.10% | 10.54 | 0.0002% | +75.96% | 0.46% | +138.04 | #2115 |
| FY 2024-25 | 137.83 | 0.0037% | −7.24% | 2.00% | 9.39 | 0.0002% | −10.91% | 0.33% | +128.44 | #2263 |

- CAGR (7-year): exports -1.95%/yr, imports 5.42%/yr (consistently Surplus)

## Key trade insights: HSN Code 54077300 export-import analysis

### Export decline: -1.95% CAGR over 7 years

India's exports under HSN Code 54077300 have declined at a compound annual rate of -1.95% over 7 fiscal years, falling from ₹155.14 Crore in FY 2018-19 to ₹137.83 Crore in FY 2024-25.

### HSN Code 54077300 ranked #2263 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 54077300 ranks #2263 out of 12657 HSN codes by total export value. Within Sub-Chapter 5407, it ranks #13 of 124. By trade surplus, it ranks #1433 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 54077300 exports

The strongest single-year export movement for HSN Code 54077300 was recorded in FY 2021-22, when exports surged by 16.00% over the prior year.

### India maintains a trade surplus of ₹128.44 Crore in HSN Code 54077300 goods

In FY 2024-25, India's exports of ₹137.83 Cr exceeded imports of ₹9.39 Cr, resulting in a trade surplus of ₹128.44 Crore — ranking #1433 of 12657 by surplus magnitude.

### Import growth of 5.42% CAGR signals stable import dependency for Filament Yarn of Polyester

India's imports under HSN Code 54077300 have grown at 5.42% CAGR, reaching ₹9.39 Crore in FY 2024-25.

### HSN Code 54077300 contributes 2.00% of Sub-Chapter 5407 exports — ranked #13

Among the 124 HSN codes under Sub-Chapter 5407, HSN Code 54077300 ranks #13 by export value — accounting for 2.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.33% share (rank #25).

## 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 |
| #13 | HSN Code 54077300: Filament Yarn of Polyester (this hsn code) | ₹138 Cr |