--- title: "HSN Code for Viscose rayon tow, artificial filament tow | HSN 55021010 GST Rate" description: "Find HSN and GST Rates for 55021010 related to Viscose rayon tow, artificial filament tow with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-55021010/" --- # HSN Code 55021010: Viscose rayon tow, artificial filament tow - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 55: Man-made staple fibres](https://busy.in/hsn/chapter-55/) - [Sub-chapter 5502: Artificial filament tow](https://busy.in/hsn/sub-chapter-5502/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Artificial filament tow : Of cellulose acetate: Viscose rayon tow | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 55021010 ? It includes Viscose rayon tow ### Do e‑way bill and e‑invoice apply for Viscose rayon tow, artificial filament tow? 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. ### Can we claim ITC on inputs used to trade Viscose rayon tow, artificial filament tow? 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 Viscose rayon tow, artificial filament tow is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Viscose rayon tow, artificial filament tow; Nil for exempt items if applicable). ### Any common misclassification issue with Viscose rayon tow, artificial filament tow? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Viscose rayon tow, artificial filament tow? 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. ## India's trade performance: HSN Code 55021010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹10 Cr (+514.74% YoY) — 0.0003% of India's total exports - Imports: ₹47 Cr (+47.14% YoY) — 0.0008% of India's total imports - Trade balance: −₹37 Cr (Deficit); surplus rank #10020 of 12657 HSN codes - Share of Sub-Chapter 5502: 96.97% of its exports; import side 6.06% - Rank within Sub-Chapter 5502: #1 of 7 by export value; import-side #2 ### Key metrics - Export CAGR: 127.05% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5818 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +514.74% in FY 2024-25 - Contribution to Sub-Ch. 5502: 96.97% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 55021010 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. 5502 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5502 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 58.33% | 172.71 | 0.0048% | — | 64.80% | −172.64 | #9371 | | FY 2019-20 | Nil | 0.0000% | −100.00% | — | 130.91 | 0.0039% | −24.20% | 47.36% | −130.91 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | 23.81 | 0.0008% | −81.81% | 8.87% | −23.81 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | 10.16 | 0.0002% | −57.33% | 3.72% | −10.16 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | 27.92 | 0.0005% | +174.80% | 5.48% | −27.92 | — | | FY 2023-24 | 1.56 | 0.0000% | — | 100.00% | 31.86 | 0.0006% | +14.11% | 4.21% | −30.30 | #7825 | | FY 2024-25 | 9.59 | 0.0003% | +514.74% | 96.97% | 46.88 | 0.0008% | +47.14% | 6.06% | −37.29 | #5818 | - CAGR (7-year): exports 127.05%/yr, imports -19.53%/yr (consistently Deficit) ## Key trade insights: HSN Code 55021010 export-import analysis ### Consistent export growth: 127.05% CAGR over 7 years India's exports under HSN Code 55021010 have grown at a compound annual rate of 127.05% over 7 fiscal years, rising from ₹0.07 Crore in FY 2018-19 to ₹9.59 Crore in FY 2024-25. ### HSN Code 55021010 ranked #5818 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 55021010 ranks #5818 out of 12657 HSN codes by total export value. Within Sub-Chapter 5502, it ranks #1 of 7. By trade surplus, it ranks #10020 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 55021010 exports The strongest single-year export movement for HSN Code 55021010 was recorded in FY 2024-25, when exports surged by 514.74% over the prior year. ### India records a trade deficit of ₹37.29 Crore in HSN Code 55021010 goods In FY 2024-25, India's imports of ₹46.88 Cr exceeded exports of ₹9.59 Cr, resulting in a trade deficit of ₹37.29 Crore — ranking #10020 of 12657 by surplus magnitude. ### Import growth of -19.53% CAGR signals stable import dependency for Viscose rayon tow, artificial filament tow India's imports under HSN Code 55021010 have grown at -19.53% CAGR, reaching ₹46.88 Crore in FY 2024-25. ### HSN Code 55021010 contributes 96.97% of Sub-Chapter 5502 exports — ranked #1 Among the 7 HSN codes under Sub-Chapter 5502, HSN Code 55021010 ranks #1 by export value — accounting for 96.97% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.06% share (rank #2). ## Related HSN Codes in Sub-Chapter 5502 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 55021010: Viscose rayon tow, artificial filament tow (this hsn code) | ₹10 Cr | | #2 | [HSN Code 55021090: Artificial filament tow: Cellulose acetate](https://busy.in/hsn/hsn-55021090/) | < ₹1 Crore | | #3 | [HSN Code 55029090: Artificial Filament Tow (Other)](https://busy.in/hsn/hsn-55029090/) | < ₹1 Crore | | — | [HSN Code 55029010: Viscose rayon tow](https://busy.in/hsn/hsn-55029010/) | Nil | | — | [HSN Code 55020010: Viscose Rayon Filament Tow](https://busy.in/hsn/hsn-55020010/) | — | | — | [HSN Code 55020020: Artificial filament tow – artificial filament tow : other](https://busy.in/hsn/hsn-55020020/) | — | | — | [HSN Code 55020090: Nylon Polyamide Staple Fibres Not Carded](https://busy.in/hsn/hsn-55020090/) | — |