--- title: "HSN Code for Polyester Staple Fibre Fabrics Containing ≥85% Fibre | HSN 55121990 GST Rate" description: "Find HSN and GST Rates for 55121990 related to Polyester Staple Fibre Fabrics Containing ≥85% Fibre with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-55121990/" --- # HSN Code 55121990: Polyester Staple Fibre Fabrics Containing ≥85% Fibre - [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 5512: Synthetic staple fibre fabrics](https://busy.in/hsn/sub-chapter-5512/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Containing 85% or more by weight of polyester staple fibres : Other : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 55121990 ? It includes Acrylic Filament Yarn for Textile Use ### Any common misclassification issue with Polyester Staple Fibre Fabrics Containing ≥85% Fibre? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Polyester Staple Fibre Fabrics Containing ≥85% Fibre is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyester Staple Fibre Fabrics Containing ≥85% Fibre; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Polyester Staple Fibre Fabrics Containing ≥85% Fibre? 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. ### Do e‑way bill and e‑invoice apply for Polyester Staple Fibre Fabrics Containing ≥85% Fibre? 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 Polyester Staple Fibre Fabrics Containing ≥85% Fibre? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 55121990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹46 Cr (+4.16% YoY) — 0.0013% of India's total exports - Imports: ₹27 Cr (+21.48% YoY) — 0.0004% of India's total imports - Trade balance: ₹19 Cr (Surplus); surplus rank #2860 of 12657 HSN codes - Share of Sub-Chapter 5512: 13.66% of its exports; import side 12.01% - Rank within Sub-Chapter 5512: #2 of 15 by export value; import-side #3 ### Key metrics - Export CAGR: 16.65% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3727 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +114.49% in FY 2022-23 - Contribution to Sub-Ch. 5512: 13.66% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 55121990 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. 5512 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5512 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 18.29 | 0.0008% | — | 14.16% | 34.66 | 0.0010% | — | 23.24% | −16.37 | #4215 | | FY 2019-20 | 12.93 | 0.0006% | −29.31% | 8.81% | 26.28 | 0.0008% | −24.18% | 15.67% | −13.35 | #4683 | | FY 2020-21 | 12.70 | 0.0006% | −1.78% | 10.26% | 10.99 | 0.0004% | −58.18% | 9.15% | +1.71 | #4789 | | FY 2021-22 | 19.32 | 0.0006% | +52.13% | 6.96% | 17.90 | 0.0004% | +62.88% | 8.67% | +1.42 | #4647 | | FY 2022-23 | 41.44 | 0.0011% | +114.49% | 8.93% | 17.11 | 0.0003% | −4.41% | 7.02% | +24.33 | #3722 | | FY 2023-24 | 44.24 | 0.0012% | +6.76% | 9.88% | 22.30 | 0.0004% | +30.33% | 9.20% | +21.94 | #3703 | | FY 2024-25 | 46.08 | 0.0013% | +4.16% | 13.66% | 27.09 | 0.0004% | +21.48% | 12.01% | +18.99 | #3727 | - CAGR (7-year): exports 16.65%/yr, imports -4.02%/yr (consistently Surplus) ## Key trade insights: HSN Code 55121990 export-import analysis ### Consistent export growth: 16.65% CAGR over 7 years India's exports under HSN Code 55121990 have grown at a compound annual rate of 16.65% over 7 fiscal years, rising from ₹18.29 Crore in FY 2018-19 to ₹46.08 Crore in FY 2024-25. ### HSN Code 55121990 ranked #3727 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 55121990 ranks #3727 out of 12657 HSN codes by total export value. Within Sub-Chapter 5512, it ranks #2 of 15. By trade surplus, it ranks #2860 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 55121990 exports The strongest single-year export movement for HSN Code 55121990 was recorded in FY 2022-23, when exports surged by 114.49% over the prior year. ### India maintains a trade surplus of ₹18.99 Crore in HSN Code 55121990 goods In FY 2024-25, India's exports of ₹46.08 Cr exceeded imports of ₹27.09 Cr, resulting in a trade surplus of ₹18.99 Crore — ranking #2860 of 12657 by surplus magnitude. ### Import growth of -4.02% CAGR signals stable import dependency for Polyester Staple Fibre Fabrics Containing ≥85% Fibre India's imports under HSN Code 55121990 have grown at -4.02% CAGR, reaching ₹27.09 Crore in FY 2024-25. ### HSN Code 55121990 contributes 13.66% of Sub-Chapter 5512 exports — ranked #2 Among the 15 HSN codes under Sub-Chapter 5512, HSN Code 55121990 ranks #2 by export value — accounting for 13.66% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.01% share (rank #3). ## Related HSN Codes in Sub-Chapter 5512 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 55121910: Polyester staple fibres, dyed](https://busy.in/hsn/hsn-55121910/) | ₹211 Cr | | #2 | HSN Code 55121990: Polyester Staple Fibre Fabrics Containing ≥85% Fibre (this hsn code) | ₹46 Cr | | #3 | [HSN Code 55121110: Polyester staple fibres, unbleached](https://busy.in/hsn/hsn-55121110/) | ₹23 Cr | | #4 | [HSN Code 55122910: Dyed Acrylic/Modacrylic Staple Fibre Fabrics (≥85%)](https://busy.in/hsn/hsn-55122910/) | ₹16 Cr | | #5 | [HSN Code 55122990: Other Acrylic/Modacrylic Staple Fibre Fabrics (≥85%)](https://busy.in/hsn/hsn-55122990/) | ₹11 Cr | | #6 | [HSN Code 55121920: Polyester staple fibres, printed](https://busy.in/hsn/hsn-55121920/) | ₹11 Cr | | #7 | [HSN Code 55129910: Other \| Other \| Dyed](https://busy.in/hsn/hsn-55129910/) | ₹7 Cr | | #8 | [HSN Code 55129990: Woven fabrics of synthetic staple fibres \| Other](https://busy.in/hsn/hsn-55129990/) | ₹7 Cr | | #9 | [HSN Code 55122120: Acrylic Filament Yarn for Textile Use](https://busy.in/hsn/hsn-55122120/) | ₹1 Cr | | #10 | [HSN Code 55122920: Printed Acrylic/Modacrylic Staple Fibre Fabrics (≥85%)](https://busy.in/hsn/hsn-55122920/) | ₹1 Cr |