--- title: "5301 HSN Code | HSN Code for Raw flax & flax waste in India" description: "Know more about 5301 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5301 covering Raw flax & flax waste." canonical: "https://busy.in/hsn/sub-chapter-5301/" --- # HSN Sub-chapter 5301: Raw flax & flax waste Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) Part of [Chapter 53: Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn](https://busy.in/hsn/chapter-53/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 53011000 | [Raw or Retted Flax](https://busy.in/hsn/hsn-53011000/) | | 53012100 | [Broken or Scutched Flax](https://busy.in/hsn/hsn-53012100/) | | 53012900 | [Flax Processed but Not Spun: Other Varieties](https://busy.in/hsn/hsn-53012900/) | | 53013000 | [Flax Tow & Waste](https://busy.in/hsn/hsn-53013000/) | ## Frequently asked questions ### What products are classified under HSN 5301 It includes Raw flax & flax waste ### Does MRP, weight or pack size change GST treatment for Raw flax & flax waste? 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. ### How are warranty replacements of Raw flax & flax waste 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. ### What misclassification mistakes happen with Raw flax & flax waste? 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 Raw flax & flax waste 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. ### Is the composition scheme suitable if I mainly trade Raw flax & flax waste? 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. ## India's trade performance: HSN Sub-Chapter 5301 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹41 Cr (−36.50% YoY) — 0.0011% of India's total exports - Imports: ₹2,360 Cr (+28.15% YoY) — 0.0387% of India's total imports - Trade balance: −₹2,319 Cr (Deficit); surplus rank #1045 of 1233 sub-chapters - Share of Chapter 53: 0.78% of its exports; import side 41.52% - Rank within Chapter 53: #8 of 10 by export value; import-side #1 ### Key metrics - Export CAGR: 17.65% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #936 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +97.32% in FY 2019-20 - Contribution to Ch. 53: 0.78% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5301 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. 53 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 53 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 15.32 | 0.0007% | — | 0.49% | 463.61 | 0.0129% | — | 20.82% | −448.29 | #974 | | FY 2019-20 | 30.23 | 0.0014% | +97.32% | 0.95% | 661.67 | 0.0197% | +42.72% | 24.57% | −631.44 | #902 | | FY 2020-21 | 23.25 | 0.0011% | −23.09% | 0.59% | 424.20 | 0.0146% | −35.89% | 22.88% | −400.95 | #929 | | FY 2021-22 | 44.52 | 0.0014% | +91.48% | 0.88% | 831.26 | 0.0182% | +95.96% | 26.51% | −786.74 | #891 | | FY 2022-23 | 58.88 | 0.0016% | +32.26% | 1.57% | 1,177.21 | 0.0205% | +41.62% | 28.03% | −1,118.33 | #870 | | FY 2023-24 | 63.97 | 0.0018% | +8.64% | 1.63% | 1,841.54 | 0.0328% | +56.43% | 35.56% | −1,777.57 | #870 | | FY 2024-25 | 40.62 | 0.0011% | −36.50% | 0.78% | 2,359.87 | 0.0387% | +28.15% | 41.52% | −2,319.25 | #936 | - CAGR (7-year): exports 17.65%/yr, imports 31.16%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 5301 export-import analysis ### Consistent export growth: 17.65% CAGR over 7 years India's exports under HSN Sub-Chapter 5301 have grown at a compound annual rate of 17.65% over 7 fiscal years, rising from ₹15.32 Crore in FY 2018-19 to ₹40.62 Crore in FY 2024-25. ### HSN Sub-Chapter 5301 ranked #936 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5301 ranks #936 out of 1233 sub-chapters by total export value. Within Chapter 53, it ranks #8 of 10. By trade surplus, it ranks #1045 of 1233. ### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 5301 exports The strongest single-year export movement for HSN Sub-Chapter 5301 was recorded in FY 2019-20, when exports surged by 97.32% over the prior year. ### India records a trade deficit of ₹2,319.25 Crore in HSN Sub-Chapter 5301 goods In FY 2024-25, India's imports of ₹2,359.87 Cr exceeded exports of ₹40.62 Cr, resulting in a trade deficit of ₹2,319.25 Crore — ranking #1045 of 1233 by surplus magnitude. ### Import growth of 31.16% CAGR signals rising demand for Raw flax & flax waste India's imports under HSN Sub-Chapter 5301 have grown at 31.16% CAGR, reaching ₹2,359.87 Crore in FY 2024-25. ### HSN Sub-Chapter 5301 contributes 0.78% of Chapter 53 exports — ranked #8 Among the 10 sub-chapters under Chapter 53, HSN Sub-Chapter 5301 ranks #8 by export value — accounting for 0.78% of the chapter's total exports in FY 2024-25. On the import side, it holds 41.52% share (rank #1). ## Related Sub-Chapters in Chapter 53 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 5305: Vegetable textile fibers](https://busy.in/hsn/sub-chapter-5305/) | ₹3,212 Cr | | #2 | [HSN Sub-Chapter 5309: Woven Fabrics Of Flax](https://busy.in/hsn/sub-chapter-5309/) | ₹700 Cr | | #3 | [HSN Sub-Chapter 5310: Jute woven fabrics](https://busy.in/hsn/sub-chapter-5310/) | ₹652 Cr | | #4 | [HSN Sub-Chapter 5306: Flax yarn](https://busy.in/hsn/sub-chapter-5306/) | ₹159 Cr | | #5 | [HSN Sub-Chapter 5307: Jute yarns](https://busy.in/hsn/sub-chapter-5307/) | ₹156 Cr | | #6 | [HSN Sub-Chapter 5303: Jute and bast fibers](https://busy.in/hsn/sub-chapter-5303/) | ₹135 Cr | | #7 | [HSN Sub-Chapter 5311: Wood charcoal products](https://busy.in/hsn/sub-chapter-5311/) | ₹90 Cr | | #8 | HSN Sub-Chapter 5301: Raw flax & flax waste (this hsn sub-chapter) | ₹41 Cr | | #9 | [HSN Sub-Chapter 5308: Paper and yarn](https://busy.in/hsn/sub-chapter-5308/) | ₹34 Cr | | #10 | [HSN Sub-Chapter 5302: Raw True Hemp](https://busy.in/hsn/sub-chapter-5302/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 5302 | [Raw True Hemp](https://busy.in/hsn/sub-chapter-5302/) | | 5303 | [Jute and bast fibers](https://busy.in/hsn/sub-chapter-5303/) | | 5305 | [Vegetable textile fibers](https://busy.in/hsn/sub-chapter-5305/) | | 5306 | [Flax yarn](https://busy.in/hsn/sub-chapter-5306/) | | 5307 | [Jute yarns](https://busy.in/hsn/sub-chapter-5307/) | | 5308 | [Paper and yarn](https://busy.in/hsn/sub-chapter-5308/) | | 5309 | [Woven Fabrics Of Flax](https://busy.in/hsn/sub-chapter-5309/) | | 5310 | [Jute woven fabrics](https://busy.in/hsn/sub-chapter-5310/) | | 5311 | [Wood charcoal products](https://busy.in/hsn/sub-chapter-5311/) |