--- title: "HSN Code for Viscose Rayon Multiple Yarn | HSN 55101210 GST Rate" description: "Find HSN and GST Rates for 55101210 related to Viscose Rayon Multiple Yarn with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-55101210/" --- # HSN Code 55101210: Viscose Rayon Multiple 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 5510: Artificial staple fibre yarn](https://busy.in/hsn/sub-chapter-5510/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Containing 85% or more by weight of artificial staple fibres: Multiple (folded) or cabled yarn : Viscose rayon spun yarn | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 55101210 ? It includes Artificial staple fibres, multiple or cabled yarn ### Does packaging or labelling change the GST for Viscose Rayon Multiple 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. ### Any common misclassification issue with Viscose Rayon Multiple Yarn? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Viscose Rayon Multiple 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 should mixed supplies be billed when Viscose Rayon Multiple Yarn is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Viscose Rayon Multiple Yarn; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Viscose Rayon Multiple 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. ### How much GST applies to Viscose Rayon Multiple Yarn? Under HSN 55101210, Viscose Rayon Multiple Yarn attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 55101210 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹194 Cr (−18.37% YoY) — 0.0053% of India's total exports - Imports: ₹31 Cr (+0.75% YoY) — 0.0005% of India's total imports - Trade balance: ₹163 Cr (Surplus); surplus rank #1283 of 12657 HSN codes - Share of Sub-Chapter 5510: 22.55% of its exports; import side 7.56% - Rank within Sub-Chapter 5510: #2 of 16 by export value; import-side #4 ### Key metrics - Export CAGR: -1.12% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1879 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +42.41% in FY 2021-22 - Contribution to Sub-Ch. 5510: 22.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 55101210 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. 5510 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5510 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 207.17 | 0.0091% | — | 28.25% | 28.17 | 0.0008% | — | 6.31% | +179.00 | #1286 | | FY 2019-20 | 234.45 | 0.0107% | +13.17% | 30.84% | 50.41 | 0.0015% | +78.95% | 5.49% | +184.04 | #1191 | | FY 2020-21 | 184.69 | 0.0086% | −21.22% | 28.77% | 38.82 | 0.0013% | −22.99% | 2.67% | +145.87 | #1440 | | FY 2021-22 | 263.01 | 0.0084% | +42.41% | 24.72% | 43.59 | 0.0010% | +12.29% | 3.36% | +219.42 | #1380 | | FY 2022-23 | 222.64 | 0.0061% | −15.35% | 27.42% | 17.18 | 0.0003% | −60.59% | 1.21% | +205.46 | #1624 | | FY 2023-24 | 237.23 | 0.0066% | +6.55% | 28.33% | 30.59 | 0.0005% | +78.06% | 2.49% | +206.64 | #1612 | | FY 2024-25 | 193.66 | 0.0053% | −18.37% | 22.55% | 30.82 | 0.0005% | +0.75% | 7.56% | +162.84 | #1879 | - CAGR (7-year): exports -1.12%/yr, imports 1.51%/yr (consistently Surplus) ## Key trade insights: HSN Code 55101210 export-import analysis ### Export decline: -1.12% CAGR over 7 years India's exports under HSN Code 55101210 have declined at a compound annual rate of -1.12% over 7 fiscal years, falling from ₹207.17 Crore in FY 2018-19 to ₹193.66 Crore in FY 2024-25. ### HSN Code 55101210 ranked #1879 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 55101210 ranks #1879 out of 12657 HSN codes by total export value. Within Sub-Chapter 5510, it ranks #2 of 16. By trade surplus, it ranks #1283 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 55101210 exports The strongest single-year export movement for HSN Code 55101210 was recorded in FY 2021-22, when exports surged by 42.41% over the prior year. ### India maintains a trade surplus of ₹162.84 Crore in HSN Code 55101210 goods In FY 2024-25, India's exports of ₹193.66 Cr exceeded imports of ₹30.82 Cr, resulting in a trade surplus of ₹162.84 Crore — ranking #1283 of 12657 by surplus magnitude. ### Import growth of 1.51% CAGR signals stable import dependency for Viscose Rayon Multiple Yarn India's imports under HSN Code 55101210 have grown at 1.51% CAGR, reaching ₹30.82 Crore in FY 2024-25. ### HSN Code 55101210 contributes 22.55% of Sub-Chapter 5510 exports — ranked #2 Among the 16 HSN codes under Sub-Chapter 5510, HSN Code 55101210 ranks #2 by export value — accounting for 22.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.56% share (rank #4). ## Related HSN Codes in Sub-Chapter 5510 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 55101110: Viscose rayon spun yarn](https://busy.in/hsn/hsn-55101110/) | ₹408 Cr | | #2 | HSN Code 55101210: Viscose Rayon Multiple Yarn (this hsn code) | ₹194 Cr | | #3 | [HSN Code 55103010: Viscose Rayon Spun Yarn Mixed Mainly or Solely with Cotton](https://busy.in/hsn/hsn-55103010/) | ₹131 Cr | | #4 | [HSN Code 55103090: Cotton mixed yarn](https://busy.in/hsn/hsn-55103090/) | ₹85 Cr | | #5 | [HSN Code 55109010: Other yarn : Viscose rayon spun yarn](https://busy.in/hsn/hsn-55109010/) | ₹16 Cr | | #6 | [HSN Code 55109090: Other Yarn \| Other](https://busy.in/hsn/hsn-55109090/) | ₹11 Cr | | #7 | [HSN Code 55101190: Other Spun Yarn (≥85% Artificial Staple Fibres, Single)](https://busy.in/hsn/hsn-55101190/) | ₹6 Cr | | #8 | [HSN Code 55101290: Artificial staple fibres, multiple or cabled yarn](https://busy.in/hsn/hsn-55101290/) | ₹4 Cr | | #9 | [HSN Code 55102010: Viscose Rayon Spun Yarn (Mixed Wool/Hair)](https://busy.in/hsn/hsn-55102010/) | ₹3 Cr | | #10 | [HSN Code 55102090: Wool or Fine Animal Hair Yarns: Other Types](https://busy.in/hsn/hsn-55102090/) | < ₹1 Crore |