---
title: "HSN Code for Polyester staple fibres, single yarn | HSN 55092100 GST Rate"
description: "Find HSN and GST Rates for 55092100 related to Polyester staple fibres, single yarn with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-55092100/"
---

# HSN Code 55092100: Polyester staple fibres, single yarn

- [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 5509: Synthetic fiber yarn](https://busy.in/hsn/sub-chapter-5509/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Containing 85% or more by weight of polyester staple fibres : Single yarn | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 55092100 ?

It includes Single Yarn (≥85% Acrylic/Modacrylic Staple Fibres)

### Can we claim ITC on inputs used to trade Polyester staple fibres, single yarn?

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 staple fibres, single yarn?

Under HSN 55092100, Polyester staple fibres, single yarn attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Polyester staple fibres, single yarn?

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.

### How should mixed supplies be billed when Polyester staple fibres, single yarn is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyester staple fibres, single yarn; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Polyester staple fibres, single yarn?

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 Polyester staple fibres, single yarn?

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 55092100 (FY 2024-25)

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

- Exports: ₹283 Cr (−16.91% YoY) — 0.0077% of India's total exports
- Imports: ₹662 Cr (−14.94% YoY) — 0.0109% of India's total imports
- Trade balance: −₹379 Cr (Deficit); surplus rank #11724 of 12657 HSN codes
- Share of Sub-Chapter 5509: 7.71% of its exports; import side 41.52%
- Rank within Sub-Chapter 5509: #4 of 26 by export value; import-side #1

### Key metrics

- Export CAGR: -4.56% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1498 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +160.61% in FY 2021-22
- Contribution to Sub-Ch. 5509: 7.71% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 55092100

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. 5509 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5509 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 375.06 | 0.0164% | — | 9.23% | 663.58 | 0.0185% | — | 52.01% | −288.52 | #835 |
| FY 2019-20 | 288.51 | 0.0131% | −23.08% | 8.84% | 722.98 | 0.0216% | +8.95% | 54.89% | −434.47 | #1022 |
| FY 2020-21 | 200.30 | 0.0093% | −30.57% | 7.13% | 647.79 | 0.0222% | −10.40% | 48.70% | −447.49 | #1360 |
| FY 2021-22 | 522.01 | 0.0166% | +160.61% | 10.89% | 955.64 | 0.0209% | +47.52% | 53.09% | −433.63 | #834 |
| FY 2022-23 | 468.03 | 0.0129% | −10.34% | 10.82% | 1,229.18 | 0.0214% | +28.62% | 59.36% | −761.15 | #975 |
| FY 2023-24 | 341.07 | 0.0094% | −27.13% | 9.22% | 778.31 | 0.0139% | −36.68% | 49.42% | −437.24 | #1273 |
| FY 2024-25 | 283.39 | 0.0077% | −16.91% | 7.71% | 662.04 | 0.0109% | −14.94% | 41.52% | −378.65 | #1498 |

- CAGR (7-year): exports -4.56%/yr, imports -0.04%/yr (consistently Deficit)

## Key trade insights: HSN Code 55092100 export-import analysis

### Export decline: -4.56% CAGR over 7 years

India's exports under HSN Code 55092100 have declined at a compound annual rate of -4.56% over 7 fiscal years, falling from ₹375.06 Crore in FY 2018-19 to ₹283.39 Crore in FY 2024-25.

### HSN Code 55092100 ranked #1498 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 55092100 ranks #1498 out of 12657 HSN codes by total export value. Within Sub-Chapter 5509, it ranks #4 of 26. By trade surplus, it ranks #11724 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 55092100 exports

The strongest single-year export movement for HSN Code 55092100 was recorded in FY 2021-22, when exports surged by 160.61% over the prior year.

### India records a trade deficit of ₹378.65 Crore in HSN Code 55092100 goods

In FY 2024-25, India's imports of ₹662.04 Cr exceeded exports of ₹283.39 Cr, resulting in a trade deficit of ₹378.65 Crore — ranking #11724 of 12657 by surplus magnitude.

### Import growth of -0.04% CAGR signals stable import dependency for Polyester staple fibres, single yarn

India's imports under HSN Code 55092100 have grown at -0.04% CAGR, reaching ₹662.04 Crore in FY 2024-25.

### HSN Code 55092100 contributes 7.71% of Sub-Chapter 5509 exports — ranked #4

Among the 26 HSN codes under Sub-Chapter 5509, HSN Code 55092100 ranks #4 by export value — accounting for 7.71% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 41.52% share (rank #1).

## Related HSN Codes in Sub-Chapter 5509

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 55095300: Polyester Staple Fibre Yarn Mixed Mainly or Solely with Cotton](https://busy.in/hsn/hsn-55095300/) | ₹1,564 Cr |
| #2 | [HSN Code 55095100: Polyester Staple Fibre Yarn (Mixed with Artificial Staple Fibres)](https://busy.in/hsn/hsn-55095100/) | ₹740 Cr |
| #3 | [HSN Code 55092200: Multiple/Cabled Yarn (≥85% Polyester Staple Fibres)](https://busy.in/hsn/hsn-55092200/) | ₹358 Cr |
| #4 | HSN Code 55092100: Polyester staple fibres, single yarn (this hsn code) | ₹283 Cr |
| #5 | [HSN Code 55093200: Synthetic Filament Yarns of Polyamides](https://busy.in/hsn/hsn-55093200/) | ₹283 Cr |
| #6 | [HSN Code 55095200: Polyester Staple Fibre Yarn (Mixed with Wool/Fine Animal Hair)](https://busy.in/hsn/hsn-55095200/) | ₹127 Cr |
| #7 | [HSN Code 55095900: Other yarn, of polyester staple fibres : Other](https://busy.in/hsn/hsn-55095900/) | ₹80 Cr |
| #8 | [HSN Code 55096900: Acrylic staple fibres: Other](https://busy.in/hsn/hsn-55096900/) | ₹62 Cr |
| #9 | [HSN Code 55093100: Single Yarn (≥85% Acrylic/Modacrylic Staple Fibres)](https://busy.in/hsn/hsn-55093100/) | ₹55 Cr |
| #10 | [HSN Code 55096200: Acrylic/Modacrylic Staple Fibre Yarn (Mixed with Cotton)](https://busy.in/hsn/hsn-55096200/) | ₹48 Cr |