--- title: "5107 HSN Code | HSN Code for Yarn of combed wool in India" description: "Know more about 5107 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5107 covering Yarn of combed wool." canonical: "https://busy.in/hsn/sub-chapter-5107/" --- # HSN Sub-chapter 5107: Yarn of combed wool Yarn of combed 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 | | --- | --- | | 51071010 | [Worsted hosiery yarn, >85% wool](https://busy.in/hsn/hsn-51071010/) | | 51071020 | [Worsted knitted yarn, >85% wool](https://busy.in/hsn/hsn-51071020/) | | 51071030 | [Worsted weaving yarn, >85% wool](https://busy.in/hsn/hsn-51071030/) | | 51071040 | [Wool carpet yarn ≥ 85% wool](https://busy.in/hsn/hsn-51071040/) | | 51071090 | [CONTAINING 85% OR MORE BY WEIGHT OF WOOL : Other](https://busy.in/hsn/hsn-51071090/) | | 51072010 | [Worsted hosiery yarn, <85% wool](https://busy.in/hsn/hsn-51072010/) | | 51072020 | [Worsted knitted yarn, <85% wool](https://busy.in/hsn/hsn-51072020/) | | 51072030 | [Worsted weaving yarn, <85% wool](https://busy.in/hsn/hsn-51072030/) | | 51072040 | [Woollen carpet yarn](https://busy.in/hsn/hsn-51072040/) | | 51072090 | [Wool less than 85%](https://busy.in/hsn/hsn-51072090/) | ## Frequently asked questions ### What products are classified under HSN 5107 It includes Yarn of combed wool ### Does MRP, weight or pack size change GST treatment for Yarn of combed wool? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### Does packaging or branding change how GST applies to Yarn of combed wool? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Yarn of combed wool is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### How should I document Yarn of combed wool sent for job work? Use a delivery challan for sending Yarn of combed wool to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### Is the composition scheme suitable if I mainly trade Yarn of combed wool? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### How are warranty replacements of Yarn of combed 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. ### If I repair and return Yarn of combed wool, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ## India's trade performance: HSN Sub-Chapter 5107 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹682 Cr (−27.58% YoY) — 0.0184% of India's total exports - Imports: ₹23 Cr (−24.41% YoY) — 0.0004% of India's total imports - Trade balance: ₹659 Cr (Surplus); surplus rank #227 of 1233 sub-chapters - Share of Chapter 51: 59.66% of its exports; import side 0.92% - Rank within Chapter 51: #1 of 13 by export value; import-side #6 ### Key metrics - Export CAGR: -3.08% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #465 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +54.88% in FY 2022-23 - Contribution to Ch. 51: 59.66% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5107 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 | 821.97 | 0.0358% | — | 59.13% | 20.56 | 0.0006% | — | 0.77% | +801.41 | #324 | | FY 2019-20 | 694.42 | 0.0314% | −15.52% | 61.22% | 28.26 | 0.0008% | +37.45% | 1.37% | +666.16 | #351 | | FY 2020-21 | 416.22 | 0.0194% | −40.06% | 63.42% | 25.60 | 0.0009% | −9.41% | 2.10% | +390.62 | #466 | | FY 2021-22 | 569.89 | 0.0182% | +36.92% | 56.63% | 31.49 | 0.0007% | +23.01% | 1.51% | +538.40 | #451 | | FY 2022-23 | 882.65 | 0.0244% | +54.88% | 64.09% | 39.06 | 0.0007% | +24.04% | 1.53% | +843.59 | #400 | | FY 2023-24 | 940.99 | 0.0260% | +6.61% | 68.77% | 30.19 | 0.0005% | −22.71% | 1.19% | +910.80 | #390 | | FY 2024-25 | 681.50 | 0.0184% | −27.58% | 59.66% | 22.82 | 0.0004% | −24.41% | 0.92% | +658.68 | #465 | - CAGR (7-year): exports -3.08%/yr, imports 1.75%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 5107 export-import analysis ### Export decline: -3.08% CAGR over 7 years India's exports under HSN Sub-Chapter 5107 have declined at a compound annual rate of -3.08% over 7 fiscal years, falling from ₹821.97 Crore in FY 2018-19 to ₹681.50 Crore in FY 2024-25. ### HSN Sub-Chapter 5107 ranked #465 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5107 ranks #465 out of 1233 sub-chapters by total export value. Within Chapter 51, it ranks #1 of 13. By trade surplus, it ranks #227 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 5107 exports The strongest single-year export movement for HSN Sub-Chapter 5107 was recorded in FY 2022-23, when exports surged by 54.88% over the prior year. ### India maintains a trade surplus of ₹658.68 Crore in HSN Sub-Chapter 5107 goods In FY 2024-25, India's exports of ₹681.50 Cr exceeded imports of ₹22.82 Cr, resulting in a trade surplus of ₹658.68 Crore — ranking #227 of 1233 by surplus magnitude. ### Import growth of 1.75% CAGR signals stable import dependency for Yarn of combed wool India's imports under HSN Sub-Chapter 5107 have grown at 1.75% CAGR, reaching ₹22.82 Crore in FY 2024-25. ### HSN Sub-Chapter 5107 contributes 59.66% of Chapter 51 exports — ranked #1 Among the 13 sub-chapters under Chapter 51, HSN Sub-Chapter 5107 ranks #1 by export value — accounting for 59.66% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.92% share (rank #6). ## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-5106/) | ₹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/) | | 5106 | [Yarn of carded wool](https://busy.in/hsn/sub-chapter-5106/) | | 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/) |