---
title: "HSN Code for Other yarn : Viscose rayon spun yarn | HSN 55109010 GST Rate"
description: "Find HSN and GST Rates for 55109010 related to Other yarn : Viscose rayon spun yarn with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-55109010/"
---

# HSN Code 55109010: Other yarn : Viscose rayon spun 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 |
| --- | --- | --- | --- | --- |
| Other yarn : Viscose rayon spun yarn | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 55109010 ?

It includes Yarn: 100% FR artificial fiber

### Can we claim ITC on inputs used to trade Other yarn : Viscose rayon spun yarn?

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

### Does packaging or labelling change the GST for Other yarn : Viscose rayon spun 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 much GST applies to Other yarn : Viscose rayon spun yarn?

Under HSN 55109010, Other yarn : Viscose rayon spun yarn attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other yarn : Viscose rayon spun yarn?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Other yarn : Viscose rayon spun 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.

## India's trade performance: HSN Code 55109010 (FY 2024-25)

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

- Exports: ₹16 Cr (−27.28% YoY) — 0.0004% of India's total exports
- Imports: < ₹1 Crore (−75.95% YoY) — 0.0000% of India's total imports
- Trade balance: ₹16 Cr (Surplus); surplus rank #2998 of 12657 HSN codes
- Share of Sub-Chapter 5510: 1.87% of its exports; import side 0.05%
- Rank within Sub-Chapter 5510: #5 of 16 by export value; import-side #9

### Key metrics

- Export CAGR: -2.53% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5159 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +62.54% in FY 2021-22
- Contribution to Sub-Ch. 5510: 1.87% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 55109010

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 | 18.72 | 0.0008% | — | 2.55% | 14.04 | 0.0004% | — | 3.15% | +4.68 | #4189 |
| FY 2019-20 | 23.05 | 0.0010% | +23.13% | 3.03% | 26.76 | 0.0008% | +90.60% | 2.92% | −3.71 | #3925 |
| FY 2020-21 | 15.03 | 0.0007% | −34.79% | 2.34% | 1.93 | 0.0001% | −92.79% | 0.13% | +13.10 | #4573 |
| FY 2021-22 | 24.43 | 0.0008% | +62.54% | 2.30% | 7.17 | 0.0002% | +271.50% | 0.55% | +17.26 | #4321 |
| FY 2022-23 | 31.32 | 0.0009% | +28.20% | 3.86% | 1.02 | 0.0000% | −85.77% | 0.07% | +30.30 | #4107 |
| FY 2023-24 | 22.07 | 0.0006% | −29.53% | 2.64% | < ₹1 Crore | 0.0000% | −22.55% | 0.06% | +21.28 | #4631 |
| FY 2024-25 | 16.05 | 0.0004% | −27.28% | 1.87% | < ₹1 Crore | 0.0000% | −75.95% | 0.05% | +15.86 | #5159 |

- CAGR (7-year): exports -2.53%/yr, imports -51.18%/yr (consistently Surplus)

## Key trade insights: HSN Code 55109010 export-import analysis

### Export decline: -2.53% CAGR over 7 years

India's exports under HSN Code 55109010 have declined at a compound annual rate of -2.53% over 7 fiscal years, falling from ₹18.72 Crore in FY 2018-19 to ₹16.05 Crore in FY 2024-25.

### HSN Code 55109010 ranked #5159 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 55109010 ranks #5159 out of 12657 HSN codes by total export value. Within Sub-Chapter 5510, it ranks #5 of 16. By trade surplus, it ranks #2998 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 55109010 exports

The strongest single-year export movement for HSN Code 55109010 was recorded in FY 2021-22, when exports surged by 62.54% over the prior year.

### India maintains a trade surplus of ₹15.86 Crore in HSN Code 55109010 goods

In FY 2024-25, India's exports of ₹16.05 Cr exceeded imports of ₹0.19 Cr, resulting in a trade surplus of ₹15.86 Crore — ranking #2998 of 12657 by surplus magnitude.

### Import growth of -51.18% CAGR signals stable import dependency for Other yarn : Viscose rayon spun yarn

India's imports under HSN Code 55109010 have grown at -51.18% CAGR, reaching ₹0.19 Crore in FY 2024-25.

### HSN Code 55109010 contributes 1.87% of Sub-Chapter 5510 exports — ranked #5

Among the 16 HSN codes under Sub-Chapter 5510, HSN Code 55109010 ranks #5 by export value — accounting for 1.87% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #9).

## 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](https://busy.in/hsn/hsn-55101210/) | ₹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 (this hsn code) | ₹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 |