--- title: "5106 HSN Code | HSN Code for Yarn of carded wool in India" description: "Know more about 5106 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5106 covering Yarn of carded wool." canonical: "https://busy.in/hsn/sub-chapter-5106/" --- # HSN Sub-chapter 5106: Yarn of carded wool Yarn of carded wool, not put up for retail sale Part of [Chapter 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabric](https://busy.in/hsn/chapter-51/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 51061010 | [Shoddy woollen yarn, 85%+ wool content](https://busy.in/hsn/hsn-51061010/) | | 51061020 | [Munga woollen yarn](https://busy.in/hsn/hsn-51061020/) | | 51061090 | [Containing 85% or more by weight of wool : Other](https://busy.in/hsn/hsn-51061090/) | | 51062010 | [Shoddy woollen yarn](https://busy.in/hsn/hsn-51062010/) | | 51062020 | [Munga woollen yarn: <85% wool](https://busy.in/hsn/hsn-51062020/) | | 51062090 | [Wool less than 85%](https://busy.in/hsn/hsn-51062090/) | ## Frequently asked questions ### What products are classified under HSN 5106 It includes Yarn of carded wool ### What are the e‑way bill and e‑invoice points while moving Yarn of carded wool? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### What misclassification mistakes happen with Yarn of carded wool? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ### Any special steps when selling Yarn of carded wool through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### Can I claim ITC on inputs and services used for Yarn of carded wool? If your outward supply of Yarn of carded wool is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### How are warranty replacements of Yarn of carded wool handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ## India's trade performance: HSN Sub-Chapter 5106 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹82 Cr (+20.31% YoY) — 0.0022% of India's total exports - Imports: ₹18 Cr (+21.94% YoY) — 0.0003% of India's total imports - Trade balance: ₹64 Cr (Surplus); surplus rank #421 of 1233 sub-chapters - Share of Chapter 51: 7.14% of its exports; import side 0.73% - Rank within Chapter 51: #3 of 13 by export value; import-side #7 ### Key metrics - Export CAGR: 15.83% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #852 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +53.26% in FY 2023-24 - Contribution to Ch. 51: 7.14% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5106 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 Ch. 51 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 51 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 33.77 | 0.0015% | — | 2.43% | 8.30 | 0.0002% | — | 0.31% | +25.47 | #885 | | FY 2019-20 | 37.05 | 0.0017% | +9.71% | 3.27% | 3.24 | 0.0001% | −60.96% | 0.16% | +33.81 | #878 | | FY 2020-21 | 26.24 | 0.0012% | −29.18% | 4.00% | 8.35 | 0.0003% | +157.72% | 0.68% | +17.89 | #910 | | FY 2021-22 | 39.17 | 0.0012% | +49.28% | 3.89% | 6.55 | 0.0001% | −21.56% | 0.31% | +32.62 | #904 | | FY 2022-23 | 44.24 | 0.0012% | +12.94% | 3.21% | 19.15 | 0.0003% | +192.37% | 0.75% | +25.09 | #910 | | FY 2023-24 | 67.80 | 0.0019% | +53.26% | 4.96% | 14.81 | 0.0003% | −22.66% | 0.58% | +52.99 | #863 | | FY 2024-25 | 81.57 | 0.0022% | +20.31% | 7.14% | 18.06 | 0.0003% | +21.94% | 0.73% | +63.51 | #852 | - CAGR (7-year): exports 15.83%/yr, imports 13.83%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 5106 export-import analysis ### Consistent export growth: 15.83% CAGR over 7 years India's exports under HSN Sub-Chapter 5106 have grown at a compound annual rate of 15.83% over 7 fiscal years, rising from ₹33.77 Crore in FY 2018-19 to ₹81.57 Crore in FY 2024-25. ### HSN Sub-Chapter 5106 ranked #852 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5106 ranks #852 out of 1233 sub-chapters by total export value. Within Chapter 51, it ranks #3 of 13. By trade surplus, it ranks #421 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 5106 exports The strongest single-year export movement for HSN Sub-Chapter 5106 was recorded in FY 2023-24, when exports surged by 53.26% over the prior year. ### India maintains a trade surplus of ₹63.51 Crore in HSN Sub-Chapter 5106 goods In FY 2024-25, India's exports of ₹81.57 Cr exceeded imports of ₹18.06 Cr, resulting in a trade surplus of ₹63.51 Crore — ranking #421 of 1233 by surplus magnitude. ### Import growth of 13.83% CAGR signals rising demand for Yarn of carded wool India's imports under HSN Sub-Chapter 5106 have grown at 13.83% CAGR, reaching ₹18.06 Crore in FY 2024-25. ### HSN Sub-Chapter 5106 contributes 7.14% of Chapter 51 exports — ranked #3 Among the 13 sub-chapters under Chapter 51, HSN Sub-Chapter 5106 ranks #3 by export value — accounting for 7.14% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.73% share (rank #7). ## Related Sub-Chapters in Chapter 51 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 5107: Yarn of combed wool](https://busy.in/hsn/sub-chapter-5107/) | ₹682 Cr | | #2 | [HSN Sub-Chapter 5112: Combed wool fabrics](https://busy.in/hsn/sub-chapter-5112/) | ₹190 Cr | | #3 | HSN Sub-Chapter 5106: Yarn of carded wool (this hsn sub-chapter) | ₹82 Cr | | #4 | [HSN Sub-Chapter 5109: Retail wool yarn](https://busy.in/hsn/sub-chapter-5109/) | ₹62 Cr | | #5 | [HSN Sub-Chapter 5105: Carded animal hair products](https://busy.in/hsn/sub-chapter-5105/) | ₹57 Cr | | #6 | [HSN Sub-Chapter 5111: Carded wool fabrics](https://busy.in/hsn/sub-chapter-5111/) | ₹42 Cr | | #7 | [HSN Sub-Chapter 5103: Waste of wool and animal hair](https://busy.in/hsn/sub-chapter-5103/) | ₹20 Cr | | #8 | [HSN Sub-Chapter 5101: Wool, combed or not](https://busy.in/hsn/sub-chapter-5101/) | ₹3 Cr | | #9 | [HSN Sub-Chapter 5102: Fine or coarse animal hair](https://busy.in/hsn/sub-chapter-5102/) | ₹2 Cr | | #10 | [HSN Sub-Chapter 5104: Garnetted wool stock](https://busy.in/hsn/sub-chapter-5104/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 5101 | [Wool, combed or not](https://busy.in/hsn/sub-chapter-5101/) | | 5102 | [Fine or coarse animal hair](https://busy.in/hsn/sub-chapter-5102/) | | 5103 | [Waste of wool and animal hair](https://busy.in/hsn/sub-chapter-5103/) | | 5104 | [Garnetted wool stock](https://busy.in/hsn/sub-chapter-5104/) | | 5105 | [Carded animal hair products](https://busy.in/hsn/sub-chapter-5105/) | | 5107 | [Yarn of combed wool](https://busy.in/hsn/sub-chapter-5107/) | | 5108 | [Fine animal hair yarn](https://busy.in/hsn/sub-chapter-5108/) | | 5109 | [Retail wool yarn](https://busy.in/hsn/sub-chapter-5109/) | | 5110 | [Coarse animal hair yarn](https://busy.in/hsn/sub-chapter-5110/) | | 5111 | [Carded wool fabrics](https://busy.in/hsn/sub-chapter-5111/) | | 5112 | [Combed wool fabrics](https://busy.in/hsn/sub-chapter-5112/) | | 5113 | [Coarse animal hair fabrics](https://busy.in/hsn/sub-chapter-5113/) |