Saree HSN Code: Understanding HSN Classifications for Saree Products
Sarees are one of the most popular traditional garments in India. Traders, boutiques, handloom units and large brands all need the correct saree HSN code so that GST is charged properly on cotton sarees, silk sarees and blended sarees.
In this guide you will learn how sarees are classified under HSN, how cotton and silk sarees are grouped, how GST applies on these garments and how manufacturers and traders use these codes in billing and GST returns.
What Is the Saree HSN Code?
Under GST, sarees are classified using HSN codes that are based mainly on the fabric used and the way the cloth is made. There is no single universal HSN code for all sarees because the law treats cotton fabric, silk fabric and man made fabric separately.
Broadly, sarees made from silk fall under chapter fifty, sarees made from cotton fall under chapter fifty two and sarees made from man made or synthetic fibres fall under chapters fifty four and fifty five. Within these chapters, different headings apply to woven fabrics of each type.
Silk sarees are often classified under heading 5007, which covers woven fabrics of silk or silk waste. Cotton sarees are commonly grouped under headings such as 5208 or 5209, which cover woven fabrics of cotton of different weights and constructions. Synthetic and art silk sarees may fall under headings such as 5407, 5408 or 5516 depending on the yarn and weave.
The exact eight digit HSN code for a particular saree depends on its fibre content, whether it is unbleached, bleached, dyed or printed and its weight per square metre. That is why saree sellers usually take help from their tax consultant or refer to detailed tariff notes when finalising codes for each product line.
Copper Wire HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 17 | Sugars and Sugar Confectionery | Sugars and sugar confectionery |
| 52 | Cotton | Cotton |
| 54 | Man-made filaments; strip and the like of man-made textile materials | Man-made filaments; strip and the like of man-made textile materials |
| 55 | Man-made staple fibres | Man-made staple fibres |
| 62 | Apparel & Clothing Accessories | Articles of apparel and clothing accessories, not knitted or crocheted |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 1701 | Pre-packaged sugar & jaggery products | 5% |
| 5208 | Cotton fabrics over 85% cotton | 5% |
| 5210 | Cotton Woven Fabrics | 5% |
| 5407 | Woven synthetic fabrics | 12% |
| 5512 | Synthetic staple fibre fabrics | 12% |
| 6204 | Women’s suits and dresses | 5% |
| 6211 | Track Suits, Ski Suits, Other Garments | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 17011200 | Raw sugar – Beet sugar | 5% |
| 17011310 | Cane Jaggery | 0% |
| 17011320 | Raw sugar – Khandsari sugar | 0% |
| 17011390 | Raw sugar – Cane sugar – Other | 5% |
| 17011410 | Cane Jaggery | 0% |
| 17011420 | Khandsari Sugar | 0% |
| 17011490 | Other Cane Sugar (Raw) | 5% |
| 17019100 | Refined sugar with added flavour/color | 12% |
| 17019910 | Other| Other| Sugar Cubes | 12% |
| 17019990 | Cane or Beet Sugar and Chemically Pure Sucrose | 12% |
| 52081110 | Unbleached dhoti fabric | 5% |
| 52081120 | Unbleached saree fabric | 5% |
| 52081130 | Unbleached Cotton Fabrics: Plain Weave, ≤ 100 g/m² for Shirting | 5% |
| 52081140 | Unbleached casement fabric | 5% |
| 52081190 | Plain weave: ≤ 100 g/m² | 5% |
| 52081210 | Unbleached plain weave: Dhoti | 5% |
| 52081220 | Unbleached plain weave: Saree | 5% |
| 52081230 | Unbleached: Plain weave, weighing more than 100 g/m2: Shirting fabrics | 5% |
| 52081240 | Casement fabric | 5% |
| 52081250 | Unbleached sheeting (>100 g/m2): Raw Sheeting | 5% |
| 52081260 | Unbleached plain weave: Voils | 5% |
| 52081290 | Unbleached plain weave fabric | 5% |
| 52081310 | Shirting Fabrics (Unbleached Twill) | 5% |
| 52081320 | Unbleached 3 or 4-Thread Twill: Dobby Fabrics | 5% |
| 52081390 | Unbleached : 3-thread or 4-thread twill, including cross twill : Other | 5% |
| 52081910 | Dedsuti fabrics | 5% |
| 52081990 | Unbleached | Other Fabrics | 5% |
| 52082110 | Bleached dhoti: Plain weave, 100 g/m2 max | 5% |
| 52082120 | Bleached saree: Plain weave, 100 g/m2 max | 5% |
| 52082130 | Bleached plain weave Casement | 5% |
| 52082140 | Bleached Shirting Fabrics (Weighing ≤100 g/m²) | 5% |
| 52082150 | Bleached Cambrics (Weighing ≤100 g/m²) | 5% |
| 52082160 | Bleached Mulls (Weighing ≤100 g/m²) | 5% |
| 52082170 | Bleached Muslin (Weighing ≤100 g/m²) | 5% |
| 52082180 | Bleached Voils (Weighing ≤100 g/m²) | 5% |
| 52082190 | Bleached plain weave ≤ 100 g/m²: Other | 5% |
| 52082210 | Dhoti, plain weave | 5% |
| 52082220 | Saree, plain weave | 5% |
| 52082230 | Bleached cotton shirting fabrics | 5% |
| 52082240 | Casement fabric | 5% |
| 52082250 | Bleached Cambrics (Weighing >100 g/m²) | 5% |
| 52082260 | Bleached Long Cloth (>100 g/m²) | 5% |
| 52082270 | Bleached Sheeting (>100 g/m²) | 5% |
| 52082280 | Bleached Voiles (>100 g/m², Non-Leno) | 5% |
| 52082290 | Bleached plain weave, over 100 g/m2 | 5% |
| 52082310 | Shirting Fabrics (Twilled) | 5% |
| 52082320 | Parmatta Fabrics (Twilled) | 5% |
| 52082330 | Shirting Fabrics (Twilled) | 5% |
| 52082390 | Bleached 3-thread or 4-thread twill | 5% |
| 52082910 | Dhoti and saree, zari bordered | 5% |
| 52082920 | Other Fabrics (Dedsuti, etc.) | 5% |
| 52082990 | Bleached Other Fabrics | 5% |
| 52083110 | Dyed plain weave, lungi | 5% |
| 52083121 | Dyed: Handloom sarees | 5% |
| 52083129 | Dyed sarees, plain weave | 5% |
| 52083130 | Dyed: Shirting material | 5% |
| 52083140 | Casement: Dyed plain weave | 5% |
| 52083150 | Dyed: Lightweight cambrics | 5% |
| 52083160 | Dyed: Mull fabric | 5% |
| 52083170 | Dyed: Muslin and lawn | 5% |
| 52083180 | Dyed Voiles (≤100 g/m², Non-Leno) | 5% |
| 52083190 | Dyed plain weave, not more than 100 g/m2 | 5% |
| 52083210 | Dyed plain weave: Lungi | 5% |
| 52083220 | Dyed plain weave: Saree | 5% |
| 52083230 | Dyed shirting fabrics, plain weave | 5% |
| 52083240 | Casement, plain weave | 5% |
| 52083250 | Dyed: Bedticking fabric | 5% |
| 52083260 | Dyed: Cambrics and longcloth | 5% |
| 52083270 | Dyed: Coating fabric | 5% |
| 52083280 | Dyed: Upholstery fabric | 5% |
| 52083290 | Dyed plain weave fabric | 5% |
| 52083310 | Dyed shirting fabrics (3-4 thread twill) | 5% |
| 52083320 | Dyed Coating (3/4 Thread Twill) | 5% |
| 52083330 | Dyed Shirting (3/4 Thread Twill) | 5% |
| 52083390 | Dyed twill fabrics | 5% |
| 52083910 | Dyed: Zari bordered sarees | 5% |
| 52083990 | Dyed: Specialty fabrics | 5% |
| 52084110 | Bleeding Madras (≤100 g/m², Different Colour Yarn) | 5% |
| 52084120 | Printed Shirting Fabrics | 12% |
| 52084121 | Handloom Sarees (≤100 g/m², Different Colour Yarn) | 5% |
| 52084129 | Other Sarees (≤100 g/m², Different Colour Yarn) | 5% |
| 52084130 | Shirting Fabrics (≤100 g/m², Different Colour Yarn) | 5% |
| 52084140 | Domestic Bed Ticking (≤100 g/m², Different Colour Yarn) | 5% |
| 52084150 | Plain Weave Furnishing Fabrics (≤100 g/m2) | 5% |
| 52084190 | Other Plain Weave (≤100 g/m², Different Colour Yarn) | 5% |
| 52084210 | Bleeding Madras (>100 g/m², Different Colour Yarn) | 5% |
| 52084220 | Multicolored Yarn Plain Weave Sarees: Over 100 g/m² | 5% |
| 52084230 | Shirting Fabrics (>100 g/m², Different Colour Yarn) | 5% |
| 52084240 | Casement (>100 g/m², Different Colour Yarn) | 5% |
| 52084250 | Domestic Bed Ticking (>100 g/m², Different Colour Yarn) | 5% |
| 52084260 | Plain Weave Furnishing Fabrics (>100 g/m2) | 5% |
| 52084290 | Multicolored Yarn Plain Weave Fabrics: Over 100 g/m² | 5% |
| 52084310 | Bleeding Madras (3/4 Thread Twill) | 5% |
| 52084320 | Cotton Weaving Yarn, Grey | 5% |
| 52084330 | Other Cotton Weaving Yarns | 5% |
| 52084340 | Flannelette (Different Coloured Yarns, 3/4 Thread Twill) | 5% |
| 52084390 | Other 3/4 Thread Twill (Different Colour Yarn) | 5% |
| 52084910 | Zari bordered sarees | 5% |
| 52084921 | Handloom Real Madras Handkerchiefs | 5% |
| 52084929 | Multicolored Yarn Fabrics: Real Madras Handkerchiefs: Other | 5% |
| 52084990 | Other fabrics | 5% |
| 52085110 | Printed plain weave fabric: Lungi | 5% |
| 52085120 | Printed plain weave fabric: Saree | 5% |
| 52085130 | Printed Shirting Fabrics: Plain Weave ≤ 100 g/m² | 5% |
| 52085140 | Printed casement: plain weave | 5% |
| 52085150 | Printed Cambrics (≤100 g/m²) | 5% |
| 52085160 | Printed Mull (≤100 g/m²) | 5% |
| 52085170 | Carded/Combed Yarn Muslin (≤100 g/m2) | 5% |
| 52085180 | Printed Voiles (≤100 g/m²) | 5% |
| 52085190 | Plain weave, printed fabric: Other | 5% |
| 52085210 | Printed lungi, plain weave, >100g/m² | 5% |
| 52085220 | Printed saree, plain weave, >100g/m² | 5% |
| 52085230 | Printed shirting fabrics | 5% |
| 52085240 | Printed textiles: Casement (>100 g/m2) | 5% |
| 52085250 | Printed Cambrics (>100 g/m²) | 5% |
| 52085260 | Printed Mull (>100 g/m²) | 5% |
| 52085270 | Carded/Combed Yarn Muslin (>100 g/m2) | 5% |
| 52085280 | Printed Voiles (>100 g/m²) | 5% |
| 52085290 | Printed plain weave | 5% |
| 52085310 | Printed Bedticking Fabrics | 12% |
| 52085320 | Other Printed Cotton Fabrics | 12% |
| 52085390 | Unbleached Shirting Fabrics Cotton Blend | 12% |
| 52085910 | Printed : Other fabrics : Zari bordered sarees | 5% |
| 52085920 | Printed Fabrics| Sarees, Handloom | 5% |
| 52085990 | Printed | Other Fabrics | 5% |
| 52101110 | Unbleached : Plain weave : Shirting fabrics | 5% |
| 52101120 | Unbleached | Plain Weave | 5% |
| 52101190 | Unbleached | Plain Weave | 5% |
| 52101210 | Other Unbleached Cotton Blend Twill Fabrics | 12% |
| 52101290 | Bleached Handloom Crepe Cotton Fabrics | 12% |
| 52101900 | Unbleached | Other Fabrics | 5% |
| 52102110 | Bleached Shirting Fabrics | 5% |
| 52102120 | Bleached Poplin and Broad Fabrics | 5% |
| 52102130 | Bleached Saree (Plain Weave) | 5% |
| 52102140 | Shirting | 5% |
| 52102150 | Bleached Voile (Plain Weave) | 5% |
| 52102190 | Bleached Plain Weave Fabrics (Other) | 5% |
| 52102211 | Bleached Handloom Shirting Fabrics Cotton Blend | 12% |
| 52102212 | Other Bleached Handloom Cotton Blend Fabrics | 12% |
| 52102219 | Bleached Shirting Fabrics Cotton Blend | 12% |
| 52102221 | Other Bleached Cotton Blend Twill Fabrics | 12% |
| 52102229 | Dyed Cotton Blend Twill Fabrics | 12% |
| 52102910 | Bleached zari bordered fabrics | 5% |
| 52102920 | Other Bleached Fabrics | 5% |
| 52102990 | Bleached Other Fabrics | 5% |
| 52103110 | Dyed: Plain weave shirting | 5% |
| 52103120 | Dyed: Plain weave: Coating (including suitings) | 5% |
| 52103130 | Dyed: Home furnishing fabric | 5% |
| 52103140 | Dyed: Poplin and broadcloth | 5% |
| 52103150 | Dyed: Plain weave saree | 5% |
| 52103160 | Dyed: Plain weave voiles | 5% |
| 52103190 | Dyed: Plain weave textile (Other) | 5% |
| 52103210 | Dyed crepe fabrics (3-4 thread twill) | 5% |
| 52103220 | Dyed shirting fabrics | 5% |
| 52103230 | Dyed bed ticking, damask (3-4 thread twill) | 5% |
| 52103239 | Bleeding Madras Cotton Blend | 12% |
| 52103290 | Twill fabric | 5% |
| 52103910 | Dyed : Other fabrics : Zari bordered saree | 5% |
| 52103990 | Dyed: Mixed fiber fabrics | 5% |
| 52104110 | Plain weave: Bleeding Madras | 5% |
| 52104120 | Crepe Fabrics (Non-Check, Different Colour Yarn) | 5% |
| 52104130 | Shirting fabrics: Plain weave, colored yarn | 5% |
| 52104140 | Coloured yarns: Plain weave suitings | 5% |
| 52104150 | Of yarns of different colours : Plain weave : Poplin and broad fabrics | 5% |
| 52104160 | Plain weave saree, yarns of different colors | 5% |
| 52104170 | Plain weave voils, different colors | 5% |
| 52104190 | Plain weave, other colors | 5% |
| 52104210 | Crepe Fabrics Cotton Blend | 12% |
| 52104220 | Shirting Fabrics Cotton Blend | 12% |
| 52104230 | Suitings Cotton Blend | 12% |
| 52104240 | Bedticking Damask Cotton Blend | 5% |
| 52104250 | Shirting Fabrics Mazri Cotton Blend | 5% |
| 52104260 | Other Cotton Blend Twill Fabrics | 5% |
| 52104290 | Printed Crepe Fabrics Cotton Blend | 5% |
| 52104910 | Zari bordered saree | 5% |
| 52104990 | Fabrics of different colours: Other | 5% |
| 52105110 | Printed| Plain Weave | Shirting Fabrics | 5% |
| 52105120 | Printed | Plain Weave | 5% |
| 52105130 | Printed | Plain Weave | 5% |
| 52105140 | Printed : Plain weave : Poplin and broad fabrics | 5% |
| 52105150 | Printed | Plain Weave | 5% |
| 52105190 | Printed | Plain Weave | 5% |
| 52105210 | Printed Shirting Fabrics Cotton Blend | 5% |
| 52105220 | Other Printed Cotton Blend Twill Fabrics | 5% |
| 52105290 | Bleached Shirting Fabrics Cotton Blend > 200 GSM | 5% |
| 52105910 | Printed : Other fabrics : Zari bordered saree | 5% |
| 52105990 | Printed | Other Fabrics | 5% |
| 54071011 | Unbleached parachute fabrics: Raw Parachute | 5% |
| 54071012 | Unbleached tent fabrics: Raw Tent | 5% |
| 54071013 | Unbleached nylon furnishing fabrics: Raw Nylon Decor | 5% |
| 54071014 | Unbleached umbrella cloth panels: Raw Umbrella Panel | 5% |
| 54071015 | Unbleached nylon/polyamide fabrics (filament): Raw Nylon Filament | 5% |
| 54071016 | Unbleached polyester suitings: Raw Poly Suit | 5% |
| 54071019 | Unbleached other polyester fabrics: Raw Poly Other | 5% |
| 54071021 | Bleached Parachute Fabrics | 5% |
| 54071022 | Bleached Tent Fabrics | 5% |
| 54071023 | Bleached nylon furnishing fabrics: Bleach Nylon Decor | 5% |
| 54071024 | Bleached umbrella cloth panels: Bleach Umbrella Panel | 5% |
| 54071025 | Bleached nylon/polyamide fabrics (filament): Bleach Nylon Filament | 5% |
| 54071026 | Bleached polyester suitings: Bleach Poly Suit | 5% |
| 54071029 | Bleached other fabrics (high tenacity): Bleach HighTen Other | 5% |
| 54071031 | Dyed parachute fabrics: Dyed Parachute | 5% |
| 54071032 | Dyed tent fabrics: Dyed Tent | 5% |
| 54071033 | Dyed nylon furnishing fabrics: Dyed Nylon Decor | 5% |
| 54071034 | Dyed umbrella cloth panels: Dyed Umbrella Panel | 5% |
| 54071035 | Dyed nylon/polyamide fabrics (filament): Dyed Nylon Filament | 5% |
| 54071036 | Dyed polyester suitings: Dyed Poly Suit | 5% |
| 54071039 | Synthetic Filament Yarn of Nylon | 5% |
| 54071041 | Printed Parachute Fabrics | 5% |
| 54071042 | Printed tent fabrics: Print Tent | 5% |
| 54071043 | Printed nylon furnishing fabrics: Print Nylon Decor | 5% |
| 54071044 | Printed umbrella cloth panels: Print Umbrella Panel | 5% |
| 54071045 | Printed nylon/polyamide fabrics (filament): Print Nylon Filament | 5% |
| 54071046 | Printed polyester suitings: Print Poly Suit | 5% |
| 54071049 | Printed other fabrics (high tenacity): Print HighTen Other | 5% |
| 54071091 | Other parachute fabrics: Parachute Other | 5% |
| 54071092 | Other tent fabrics: Tent Other | 5% |
| 54071093 | Other nylon furnishing fabrics: Nylon Decor Other | 5% |
| 54071094 | Other umbrella cloth panels: Umbrella Panel Other | 5% |
| 54071095 | Other nylon/polyamide fabrics (filament): Nylon Filament Other | 5% |
| 54071096 | Other polyester suitings: Poly Suit Other | 5% |
| 54071099 | Other Synthetic Filament Yarns | 5% |
| 54072010 | Unbleached woven fabrics | 5% |
| 54072020 | Woven fabrics from bleached strips | 5% |
| 54072030 | Woven fabrics from strips: Dyed | 5% |
| 54072040 | Printed woven fabrics | 5% |
| 54072090 | Woven fabrics: Other | 5% |
| 54073010 | Unbleached fabrics | 5% |
| 54073020 | Fabrics specified in Note 9: Bleached | 5% |
| 54073030 | Dyed Synthetic Fabrics | 5% |
| 54073040 | Printed fabrics | 5% |
| 54073090 | Other Synthetic Fabrics | 5% |
| 54074111 | Unbleached Nylon Brasso | 5% |
| 54074112 | Unbleached Nylon Georgette | 5% |
| 54074113 | Unbleached Nylon Tafetta | 5% |
| 54074114 | Unbleached Nylon Sarees | 5% |
| 54074119 | Other Unbleached Nylon Fabrics | 5% |
| 54074121 | Bleached Nylon Brasso | 5% |
| 54074122 | Bleached Nylon Georgette | 5% |
| 54074123 | Bleached Nylon Tafetta | 5% |
| 54074124 | Bleached Nylon Sarees | 5% |
| 54074129 | Other Bleached Nylon Fabrics | 5% |
| 54074210 | Dyed Nylon Brasso | 5% |
| 54074220 | Dyed Nylon Georgette | 5% |
| 54074230 | Dyed Nylon Tafetta | 5% |
| 54074240 | Dyed Nylon Sarees | 5% |
| 54074290 | Other Dyed Nylon Fabrics | 5% |
| 54074300 | Dyed Woven Fabrics (Different Colored Yarn) | 5% |
| 54074410 | Printed Nylon Brasso | 5% |
| 54074420 | Printed Nylon Georgette | 5% |
| 54074430 | Printed Nylon Tafetta | 5% |
| 54074440 | Printed Nylon Sarees | 5% |
| 54074490 | Other Printed Nylon Fabrics | 5% |
| 54075111 | Unbleached Polyester Shirtings | 5% |
| 54075119 | Other Unbleached Polyester Fabrics | 5% |
| 54075121 | Bleached Polyester Shirtings | 5% |
| 54075129 | Other Bleached Polyester Fabrics | 5% |
| 54075210 | Dyed Polyester Shirtings | 5% |
| 54075220 | Dyed Polyester Suitings | 5% |
| 54075230 | Dyed Terylene/Dacron Sarees | 5% |
| 54075240 | Dyed Polyester Sarees | 5% |
| 54075290 | Polyester Staple Fibre Yarn | 5% |
| 54075300 | Dyed Woven Fabrics (Different Colored Yarn) | 5% |
| 54075410 | Printed Terylene/Dacron Sarees | 5% |
| 54075420 | Printed Polyester Shirtings | 5% |
| 54075430 | Printed Polyester Sarees | 5% |
| 54075490 | Other Polyester Staple Fiber Yarns | 5% |
| 54076110 | Polyester Shirtings (Non-Textured) | 5% |
| 54076120 | Polyester Suitings (Non-Textured) | 5% |
| 54076190 | Non-Textured Polyester Fabrics | 5% |
| 54076900 | Other ≥85% Polyester Filament Fabrics | 5% |
| 54077110 | Unbleached Synthetic Fabrics | 5% |
| 54077120 | Bleached Synthetic Fabrics | 5% |
| 54077200 | Dyed ≥85% Synthetic Filament Fabrics | 5% |
| 54077300 | Filament Yarn of Polyester | 5% |
| 54077400 | Printed ≥85% Synthetic Filament Fabrics | 5% |
| 54078111 | Unbleached Nylon Georgette | 5% |
| 54078112 | Unbleached Nylon Sarees | 5% |
| 54078113 | Unbleached Polyester Shirtings | 5% |
| 54078114 | Unbleached Polyester Suitings | 5% |
| 54078115 | Unbleached Terylene/Dacron Sarees | 5% |
| 54078116 | Unbleached Polyester Dhoti | 5% |
| 54078119 | Other Unbleached Synthetic/Cotton Fabrics | 5% |
| 54078121 | Bleached Nylon Georgette | 5% |
| 54078122 | Bleached Nylon Sarees | 5% |
| 54078123 | Bleached Polyester Shirtings (<85% Synthetic) | 5% |
| 54078124 | Bleached Polyester Suitings | 5% |
| 54078125 | Bleached Terylene/Dacron Sarees | 5% |
| 54078126 | Bleached Polyester Dhoti (<85% Synthetic) | 5% |
| 54078129 | Other Bleached Fabrics | 5% |
| 54078210 | Dyed Nylon Georgette | 5% |
| 54078220 | Dyed Nylon Sarees | 5% |
| 54078230 | Dyed Polyester Shirtings | 5% |
| 54078240 | Dyed Polyester Suitings | 5% |
| 54078250 | Dyed Terylene/Dacron Sarees | 5% |
| 54078260 | Dyed Lungies | 5% |
| 54078290 | Other Dyed Fabrics | 5% |
| 54078300 | Woven Fabrics (Different Colored Yarn) | 5% |
| 54078410 | Printed Nylon Georgette | 5% |
| 54078420 | Printed Nylon Sarees | 5% |
| 54078430 | Printed Polyester Shirtings | 5% |
| 54078440 | Printed Polyester Suitings | 5% |
| 54078450 | Printed Terylene/Dacron Sarees | 5% |
| 54078460 | Printed Lungies | 5% |
| 54078470 | Printed Polyester Sarees | 5% |
| 54078490 | Other Printed Fabrics | 5% |
| 54079110 | Unbleached woven fabrics | 5% |
| 54079120 | Bleached woven fabrics | 5% |
| 54079200 | Other Woven Fabrics | Dyed | 5% |
| 54079300 | Woven fabrics, different colors | 5% |
| 54079400 | Other Woven Fabrics | Printed | 5% |
| 55121110 | Polyester staple fibres, unbleached | 5% |
| 55121120 | Bleached Polyester Staple Fibre Fabrics (≥85%) | 5% |
| 55121910 | Polyester staple fibres, dyed | 5% |
| 55121920 | Polyester staple fibres, printed | 5% |
| 55121990 | Polyester Staple Fibre Fabrics Containing ≥85% Fibre | 5% |
| 55122110 | Acrylic staple fibres, unbleached | 5% |
| 55122120 | Acrylic Filament Yarn for Textile Use | 5% |
| 55122910 | Dyed Acrylic/Modacrylic Staple Fibre Fabrics (≥85%) | 5% |
| 55122920 | Printed Acrylic/Modacrylic Staple Fibre Fabrics (≥85%) | 5% |
| 55122990 | Other Acrylic/Modacrylic Staple Fibre Fabrics (≥85%) | 5% |
| 55129110 | Other : Unbleached or bleached : Unbleached | 5% |
| 55129120 | Other : Unbleached or bleached : Bleached | 5% |
| 55129910 | Other | Other | Dyed | 5% |
| 55129920 | Other | Other | Printed | 5% |
| 55129990 | Woven fabrics of synthetic staple fibres | Other | 5% |
| 62041100 | Women's or Girls' Suits, Ensembles & Jackets of Wool | 5% |
| 62041200 | Women'/Girls' Synthetic Fibre Suits | 5% |
| 62041210 | Women's or Girls' Cotton Suits, Ensembles & Jackets | 5% |
| 62041290 | Women's or Girls' Other Textile Suits & Ensembles | 5% |
| 62041300 | Women'/Girls' Other Fibre Suits | 5% |
| 62041310 | Women's or Girls' Silk Suits, Ensembles & Jackets | 5% |
| 62041390 | Women's or Girls' Other Textile Material Suits & Ensembles | 5% |
| 62041911 | Women's or Girls' Embellished Suits & Ensembles | 5% |
| 62041912 | Women's or Girls' Embellished Suits & Ensembles | 12% |
| 62041919 | Women's or Girls' Miscellaneous Textile Suits & Ensembles | 5% |
| 62041990 | Embroidered with lucknow chikan craft | 5% |
| 62041991 | Women's or Girls' Suits & Ensembles of Various Fibres | 5% |
| 62041999 | Women's or Girls' Suits & Ensembles of Various Fibres | 5% |
| 62042100 | Women's or Girls' Suits & Ensembles of Wool or Fine Animal Hair | 5% |
| 62042210 | Women's or Girls' Cotton Blouse & Skirt Combinations | 5% |
| 62042220 | Women'/Girls' Synthetic Fibre Ensembles | 5% |
| 62042290 | Women's or Girls' Other Blouse & Skirt Combinations | 5% |
| 62042300 | Women'/Girls' Silk Sequined/Beaded Ensembles | 5% |
| 62042310 | Women's or Girls' Ensembles or Suits of Wool or Fine Animal Hair | 5% |
| 62042390 | Women's or Girls' Ensembles or Suits of Other Textile Materials | 5% |
| 62042911 | Women'/Girls' Other Textile Material Ensembles | 5% |
| 62042912 | Women's or Girls' Coats and Jackets of Various Fibres | 5% |
| 62042913 | Women's or Girls' Coats & Jackets, Mixed or Other Fibres | 5% |
| 62042919 | Women's or Girls' Coats and Jackets of Various Textile Fibres | 5% |
| 62042990 | Women'/Girls' Wool/Fine Animal Hair Jackets/Blazers | 5% |
| 62042991 | Women's or Girls' Suits or Ensembles with Chikan Embroidery | 5% |
| 62042999 | Other Women's or Girls' Suits and Ensembles | 5% |
| 62043100 | Women'/Girls' Cotton Jackets/Blazers | 5% |
| 62043110 | Wool or Fine Animal Hair Jackets and Blazers | 5% |
| 62043190 | Other Wool or Fine Animal Hair Jackets and Blazers | 5% |
| 62043200 | Women'/Girls' Synthetic Fibre Jackets/Blazers | 5% |
| 62043210 | Cotton Jackets and Blazers with Chikan Craft | 5% |
| 62043290 | Other Cotton Jackets and Blazers | 5% |
| 62043300 | Women'/Girls' Silk Sequined/Beaded Jackets/Blazers | 5% |
| 62043310 | Silk Jackets and Blazers | 5% |
| 62043390 | Other Jackets and Blazers of Textile Materials | 5% |
| 62043911 | Women'/Girls' Other Textile Material Jackets/Blazers | 5% |
| 62043912 | Embroidered Women's or Girls' Jackets and Blazers | 5% |
| 62043913 | Other Embroidered Textile Jackets and Blazers | 5% |
| 62043919 | Miscellaneous Jackets and Blazers | 5% |
| 62043990 | Women'/Girls' Artificial Fibre Dresses | 5% |
| 62043991 | Other Women's or Girls' Jackets and Blazers | 5% |
| 62043999 | Women’s or Girls’ Jackets and Blazers (Other) | 5% |
| 62044110 | Wool or Fine Animal Hair Dresses and Skirts | 5% |
| 62044120 | Cotton Dresses and Skirts | 5% |
| 62044190 | Other Dresses and Skirts | 5% |
| 62044210 | Wool or Fine Animal Hair Skirts and Divided Skirts | 5% |
| 62044220 | Cotton Skirts and Divided Skirts | 5% |
| 62044230 | Other Textile Material Skirts and Divided Skirts | 5% |
| 62044290 | Other Skirts and Divided Skirts | 5% |
| 62044310 | Wool or Fine Animal Hair Trousers and Breeches | 5% |
| 62044320 | Cotton Trousers and Breeches | 5% |
| 62044390 | Other Textile Trousers and Breeches | 5% |
| 62044400 | Women'/Girls' Other Textile Material Dresses | 5% |
| 62044410 | Wool or Fine Animal Hair Shorts and Breeches | 5% |
| 62044490 | Cotton Shorts and Breeches | 5% |
| 62044911 | Embroidered Women's or Girls' Hosiery and Outerwear | 5% |
| 62044912 | Other Embroidered Women's or Girls' Outerwear | 5% |
| 62044919 | Miscellaneous Embroidered Outerwear | 5% |
| 62044990 | Women'/Girls' Cotton Skirts/Divided Skirts | 5% |
| 62044991 | Other Women's or Girls' Embroidered Outerwear | 5% |
| 62044999 | Other Women's or Girls' Outerwear | 5% |
| 62045100 | Wool or Fine Animal Hair Blouses and Shirts | 5% |
| 62045200 | Women'/Girls' Synthetic Fibre Skirts/Divided Skirts | 5% |
| 62045210 | Cotton Blouses and Shirt Combinations | 5% |
| 62045290 | Other Cotton Blouses and Shirt Combinations | 5% |
| 62045300 | Women'/Girls' Silk Skirts/Divided Skirts | 5% |
| 62045310 | Wool or Fine Animal Hair Ensembles and Suits | 5% |
| 62045390 | Other Ensembles and Suits | 5% |
| 62045910 | Women'/Girls' Other Textile Material Skirts/Divided Skirts | 5% |
| 62045911 | Embroidered Women's or Girls' Ensembles and Suits | 5% |
| 62045919 | Other Embroidered Suits and Ensembles | 5% |
| 62045990 | Women'/Girls' Cotton Trousers/Bib Overalls/Breeches/Shorts | 5% |
| 62045991 | Miscellaneous Suits and Ensembles (Embroidered) | 5% |
| 62045999 | Other Suits and Ensembles | 5% |
| 62046110 | Wool or Fine Animal Hair Skirts and Divided Skirts | 5% |
| 62046190 | Cotton Skirts and Divided Skirts | 5% |
| 62046200 | Mens or boys shirts – of wool or fine animal hair | 5% |
| 62046210 | Wool or Fine Animal Hair Dresses | 5% |
| 62046290 | Cotton Dresses | 5% |
| 62046300 | Other Dresses and Skirts | 5% |
| 62046911 | Silk Textile Trousers and Shorts with Sequins or Beading | 5% |
| 62046919 | Silk Textile Trousers and Shorts, Other Varieties | 5% |
| 62046990 | Other Textile Material Trousers and Shorts | 5% |
| 62111100 | Men’s or Boys’ Swimwear For Active Lifestyles | 5% |
| 62111200 | Women’s or Girls’ Swimwear For Comfort & Style | 5% |
| 62112000 | High Performance Ski Suits For Men & Boys | 5% |
| 62113100 | Men'/Boys' Other Textile Material Garments | 5% |
| 62113200 | Cotton Garments for Men & Boys | 5% |
| 62113300 | Man-Made Fibre Garments for Men & Boys | 5% |
| 62113900 | Women'/Girls' Cotton Kurta & Salwar | 5% |
| 62113911 | Handloom Garments for Men & Boys | 5% |
| 62113919 | Silk Blend Garments: Men’s & Boys’ | 5% |
| 62113990 | Textile Garments for Men & Boys – Variety | 5% |
| 62114210 | Women'/Girls' Other Cotton Garments | 5% |
| 62114211 | Cotton Kurta & Salwar Sets: Girls & Women | 5% |
| 62114219 | Cotton Apparel for Women & Girls – Unique Styles | 5% |
| 62114290 | Women'/Girls' Man-Made Fibre Garments | 5% |
| 62114291 | Cotton Embroidered Garments: Women & Girls | 5% |
| 62114299 | Cotton Clothes for Women & Girls – Comfortable Wear | 5% |
| 62114300 | Women'/Girls' Other Textile Material Garments | 5% |
| 62114310 | Man-Made Fibre Garments for Women & Girls | 5% |
| 62114390 | Versatile Man-Made Apparel for Women & Girls | 5% |
| 62114910 | Wool Garments for Women & Girls – Premium Quality | 5% |
| 62114921 | Khadi Garments for Women & Girls – Handcrafted Tradition | 5% |
| 62114922 | Embroidered Lucknow Chikan Garments: Women & Girls | 5% |
| 62114929 | Silk Garments: Women’s & Girls’ | 5% |
| 62114990 | Handkerchiefs – of silk or silk waste | 5% |
| 62114991 | Embroidered Lucknow Chikan Apparel: Premium Selection | 5% |
| 62114999 | Women’s & Girls’ Garments: Other Textile Materials | 5% |
* GST rates may vary based on the latest GST notifications and amendments
HSN Code for Cotton and Silk Sarees
Cotton sarees are generally treated as woven cotton fabric that is specially designed and finished for use as sarees. In practice many cotton sarees are classified under headings 5208 or 5209, which cover cotton fabrics of different weights. The detailed line inside these headings depends on the type of cotton yarn, the fabric weight and whether the fabric is unbleached, bleached, dyed or printed.
Silk sarees are usually placed under heading 5007 because this heading covers woven silk fabrics and fabrics of silk waste. The detailed sub code within 5007 again depends on whether the saree is made from pure silk, mixed with other fibres and whether it is unbleached, dyed or printed.
For blended sarees where cotton, silk and synthetic fibres are mixed, the HSN code is decided based on the dominant fibre in the blend. For example, if man made fibre is more than half of the weight, the saree is usually classified in the man made fabric chapters such as 5407 or 5516 instead of the cotton or silk chapters.
So cotton sarees and silk sarees do not share one single HSN code. They sit in different chapters and headings based on their main fabric, even though both are sold as sarees in the market. Correctly identifying the fibre content is the first step in deciding the proper saree HSN code.
GST on Sarees and HSN Code Classification
GST on sarees is linked with both the HSN code and the value of the garment. For a long time, textile products like sarees were kept in a lower GST slab in order to support the handloom and garment sector.
In the current three slab structure, most ordinary sarees fall in the 5 % GST slab . This usually covers common cotton sarees and many machine made sarees that are sold at regular price points. For some handloom or traditional sarees , there can also be full exemption in specific schemes, especially when supplied by certain small units or cooperative societies.
High value designer sarees and premium branded sarees can fall in the standard 18 % slab when they are treated in the same way as other higher value garments under their respective HSN lines. The exact rate in such cases depends on the rate entry that applies to that chapter and heading after the latest changes.
Because saree GST rates can be influenced by value, material and special notifications, businesses should always confirm the latest rate for each saree category instead of assuming that all sarees will always be taxed at 5 %.
Even when the GST rate for sarees is changed by the council, the underlying HSN classification normally stays the same. Cotton sarees remain in cotton fabric chapters, silk sarees remain in silk fabric chapters and synthetic sarees remain in the man made fabric chapters. Only the percentage of tax linked to each heading moves between 0 %, 5 % and 18 % as policy changes over time.
Conclusion
The saree HSN code is a key part of correct GST treatment for the textile and fashion trade. Cotton sarees, silk sarees and synthetic sarees do not share one single HSN code. They are classified in different chapters such as 50, 52, 54 and 55 based mainly on the fibre used and the way the fabric is prepared.
When you classify each saree correctly by fibre and finish, choose the matching HSN code and apply the right GST slab, your invoices remain accurate, your input tax credit remains safe and your GST returns are easier to prepare. This helps saree manufacturers, wholesalers and retailers avoid disputes and penalties on account of wrong classification or wrong GST rates .
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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What is the HSN code for sarees in India?
There is no single HSN code for all sarees. Silk sarees are often classified under heading 5007, cotton sarees under headings such as 5208 or 5209 and synthetic sarees under headings like 5407 or 5516 depending on the fibre and weave.
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How does GST apply to cotton and silk sarees?
Most regular cotton and silk sarees fall in the 5 % GST slab in the present structure, while some handloom or special categories may be fully exempt and some premium designer sarees can attract 18 % GST. The exact rate depends on the heading and any special notifications that apply.
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Are cotton sarees and silk sarees classified under separate HSN codes?
Yes. Cotton sarees are generally classified in the cotton fabric chapter 52, while silk sarees are classified in the silk fabric chapter 50. Within these chapters there are different headings and sub codes such as 5208, 5209 and 5007 that depend on weight, processing and composition.
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How do saree manufacturers use the HSN code for tax filing?
Saree manufacturers map every saree design to the correct HSN code in their billing software, print that code on all sales invoices and then use HSN wise summaries when filing GST returns. This supports correct GST rates, proper input tax credit and clear records during audits.
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What is the GST rate applicable to sarees under the HSN code?
In general, common sarees are taxed at 5 % GST and some high value sarees may be taxed at 18 % depending on their heading and price segment. Certain handloom or traditional sarees can also enjoy 0 % GST where specific exemption entries apply, so sellers should always confirm the latest rate for each category.