---
title: "5309 HSN Code | HSN Code for Woven Fabrics Of Flax in India"
description: "Know more about 5309 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5309 covering Woven Fabrics Of Flax."
canonical: "https://busy.in/hsn/sub-chapter-5309/"
---

# HSN Sub-chapter 5309: Woven Fabrics Of Flax

Woven fabrics of flax

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 |
| --- | --- |
| 53091110 | [Flax, unbleached](https://busy.in/hsn/hsn-53091110/) |
| 53091120 | [Flax, bleached](https://busy.in/hsn/hsn-53091120/) |
| 53091910 | [Dyed flax weighing 85% or more](https://busy.in/hsn/hsn-53091910/) |
| 53091920 | [85% or more flax: Printed](https://busy.in/hsn/hsn-53091920/) |
| 53091990 | [Flax fabrics, >85% weight](https://busy.in/hsn/hsn-53091990/) |
| 53092110 | [Unbleached Flax Fibre (<85%)](https://busy.in/hsn/hsn-53092110/) |
| 53092120 | [Flax Fabrics: Bleached or Unbleached Containing <85% Flax](https://busy.in/hsn/hsn-53092120/) |
| 53092910 | [Dyed flax, less than 85%](https://busy.in/hsn/hsn-53092910/) |
| 53092920 | [Printed flax fabrics](https://busy.in/hsn/hsn-53092920/) |
| 53092990 | [Less than 85% flax](https://busy.in/hsn/hsn-53092990/) |

## Frequently asked questions

### What products are classified under HSN 5309

It includes Woven Fabrics Of Flax

### Can I claim ITC on inputs and services used for Woven Fabrics Of Flax?

If your outward supply of Woven Fabrics Of Flax 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.

### Does packaging or branding change how GST applies to Woven Fabrics Of Flax?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Woven Fabrics Of Flax 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.

### What are the e‑way bill and e‑invoice points while moving Woven Fabrics Of Flax?

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.

### Does MRP, weight or pack size change GST treatment for Woven Fabrics Of Flax?

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.

### Is the composition scheme suitable if I mainly trade Woven Fabrics Of Flax?

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.

### What should my invoice and records include for Woven Fabrics Of Flax?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

## India's trade performance: HSN Sub-Chapter 5309 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹700 Cr (+43.36% YoY) — 0.0189% of India's total exports
- Imports: ₹548 Cr (−0.03% YoY) — 0.0090% of India's total imports
- Trade balance: ₹152 Cr (Surplus); surplus rank #361 of 1233 sub-chapters
- Share of Chapter 53: 13.51% of its exports; import side 9.64%
- Rank within Chapter 53: #2 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: 13.21% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #454 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +54.84% in FY 2021-22
- Contribution to Ch. 53: 13.51% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 5309

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 | 332.22 | 0.0145% | — | 10.66% | 207.78 | 0.0058% | — | 9.33% | +124.44 | #497 |
| FY 2019-20 | 333.02 | 0.0151% | +0.24% | 10.50% | 274.75 | 0.0082% | +32.23% | 10.20% | +58.27 | #503 |
| FY 2020-21 | 243.56 | 0.0113% | −26.86% | 6.17% | 169.79 | 0.0058% | −38.20% | 9.16% | +73.77 | #563 |
| FY 2021-22 | 377.12 | 0.0120% | +54.84% | 7.49% | 246.59 | 0.0054% | +45.23% | 7.86% | +130.53 | #546 |
| FY 2022-23 | 445.98 | 0.0123% | +18.26% | 11.92% | 354.37 | 0.0062% | +43.71% | 8.44% | +91.61 | #537 |
| FY 2023-24 | 487.99 | 0.0135% | +9.42% | 12.45% | 548.08 | 0.0098% | +54.66% | 10.58% | −60.09 | #528 |
| FY 2024-25 | 699.58 | 0.0189% | +43.36% | 13.51% | 547.90 | 0.0090% | −0.03% | 9.64% | +151.68 | #454 |

- CAGR (7-year): exports 13.21%/yr, imports 17.54%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 5309 export-import analysis

### Consistent export growth: 13.21% CAGR over 7 years

India's exports under HSN Sub-Chapter 5309 have grown at a compound annual rate of 13.21% over 7 fiscal years, rising from ₹332.22 Crore in FY 2018-19 to ₹699.58 Crore in FY 2024-25.

### HSN Sub-Chapter 5309 ranked #454 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 5309 ranks #454 out of 1233 sub-chapters by total export value. Within Chapter 53, it ranks #2 of 10. By trade surplus, it ranks #361 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 5309 exports

The strongest single-year export movement for HSN Sub-Chapter 5309 was recorded in FY 2021-22, when exports surged by 54.84% over the prior year.

### India maintains a trade surplus of ₹151.68 Crore in HSN Sub-Chapter 5309 goods

In FY 2024-25, India's exports of ₹699.58 Cr exceeded imports of ₹547.90 Cr, resulting in a trade surplus of ₹151.68 Crore — ranking #361 of 1233 by surplus magnitude.

### Import growth of 17.54% CAGR signals rising demand for Woven Fabrics Of Flax

India's imports under HSN Sub-Chapter 5309 have grown at 17.54% CAGR, reaching ₹547.90 Crore in FY 2024-25.

### HSN Sub-Chapter 5309 contributes 13.51% of Chapter 53 exports — ranked #2

Among the 10 sub-chapters under Chapter 53, HSN Sub-Chapter 5309 ranks #2 by export value — accounting for 13.51% of the chapter's total exports in FY 2024-25. On the import side, it holds 9.64% share (rank #5).

## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-5301/) | ₹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 |
| --- | --- |
| 5301 | [Raw flax & flax waste](https://busy.in/hsn/sub-chapter-5301/) |
| 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/) |
| 5310 | [Jute woven fabrics](https://busy.in/hsn/sub-chapter-5310/) |
| 5311 | [Wood charcoal products](https://busy.in/hsn/sub-chapter-5311/) |