---
title: "HSN Code for Bleached Polyester Shirtings (<85% Synthetic) | HSN 54078123 GST Rate"
description: "Find HSN and GST Rates for 54078123 related to Bleached Polyester Shirtings (<85% Synthetic) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-54078123/"
---

# HSN Code 54078123: Bleached Polyester Shirtings (<85% Synthetic)

- [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 less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton :Unbleached or bleached : Bleached : Polyester shirtings | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 54078123 ?

It includes Bleached Terylene/Dacron Sarees

### How much GST applies to Bleached Polyester Shirtings (<85% Synthetic)?

Under HSN 54078123, Bleached Polyester Shirtings (<85% Synthetic) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Bleached Polyester Shirtings (<85% Synthetic)?

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.

### Does packaging or labelling change the GST for Bleached Polyester Shirtings (<85% Synthetic)?

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 Bleached Polyester Shirtings (<85% Synthetic)?

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

### How should mixed supplies be billed when Bleached Polyester Shirtings (<85% Synthetic) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bleached Polyester Shirtings (<85% Synthetic); Nil for exempt items if applicable).

## India's trade performance: HSN Code 54078123 (FY 2024-25)

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

- Exports: < ₹1 Crore (−53.77% YoY) — 0.0000% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4815 of 12657 HSN codes
- Share of Sub-Chapter 5407: 0.01% of its exports; import side 0.00%
- Rank within Sub-Chapter 5407: #73 of 124 by export value

### Key metrics

- Export CAGR: 9.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8841 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +6,450.00% in FY 2022-23
- Contribution to Sub-Ch. 5407: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 54078123

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 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.28 | #8596 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −71.43% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.08 | #9279 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.04 | #9622 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.02 | #10058 |
| FY 2022-23 | 1.31 | 0.0000% | +6,450.00% | 0.02% | Nil | 0.0000% | — | 0.00% | +1.31 | #7852 |
| FY 2023-24 | 1.06 | 0.0000% | −19.08% | 0.02% | Nil | 0.0000% | — | 0.00% | +1.06 | #8198 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −53.77% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.49 | #8841 |

- CAGR (7-year): exports 9.78%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 54078123 export-import analysis

### Consistent export growth: 9.78% CAGR over 7 years

India's exports under HSN Code 54078123 have grown at a compound annual rate of 9.78% over 7 fiscal years, rising from ₹0.28 Crore in FY 2018-19 to ₹0.49 Crore in FY 2024-25.

### HSN Code 54078123 ranked #8841 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 54078123 ranks #8841 out of 12657 HSN codes by total export value. Within Sub-Chapter 5407, it ranks #73 of 124. By trade surplus, it ranks #4815 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 54078123 exports

The strongest single-year export movement for HSN Code 54078123 was recorded in FY 2022-23, when exports surged by 6,450.00% over the prior year.

### India maintains a trade surplus of ₹0.49 Crore in HSN Code 54078123 goods

In FY 2024-25, India's exports of ₹0.49 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.49 Crore — ranking #4815 of 12657 by surplus magnitude.

### HSN Code 54078123 contributes 0.01% of Sub-Chapter 5407 exports — ranked #73

Among the 124 HSN codes under Sub-Chapter 5407, HSN Code 54078123 ranks #73 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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 |
| #73 | HSN Code 54078123: Bleached Polyester Shirtings (<85% Synthetic) (this hsn code) | < ₹1 Crore |