---
title: "5403 HSN Code | HSN Code for Artificial Filament Yarn in India"
description: "Know more about 5403 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5403 covering Artificial Filament Yarn."
canonical: "https://busy.in/hsn/sub-chapter-5403/"
---

# HSN Sub-chapter 5403: Artificial Filament Yarn

Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex

Part of [Chapter 54: Man-made filaments; strip and the like of man-made textile materials](https://busy.in/hsn/chapter-54/).

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 54031010 | [Viscose Rayon Yarn: High Tenacity Tyre Yarn, 1,233 Decitex](https://busy.in/hsn/hsn-54031010/) |
| 54031020 | [Viscose Rayon Yarn: High Tenacity Tyre Yarn, 1,833 Decitex](https://busy.in/hsn/hsn-54031020/) |
| 54031090 | [High tenacity yarn of viscose rayon : Other](https://busy.in/hsn/hsn-54031090/) |
| 54032000 | [Synthetic Monofilament >= 67 Decitex](https://busy.in/hsn/hsn-54032000/) |
| 54033100 | [Viscose Filament Yarn (Untwisted/≤120 TPM, Single)](https://busy.in/hsn/hsn-54033100/) |
| 54033200 | [Viscose Filament Yarn (>120 TPM Twist, Single)](https://busy.in/hsn/hsn-54033200/) |
| 54033300 | [Yarn, Single\| Cellulose Acetate](https://busy.in/hsn/hsn-54033300/) |
| 54033910 | [Other yarn, single : Other : Cuprammonium rayon](https://busy.in/hsn/hsn-54033910/) |
| 54033990 | [Other Yarn, Single \| Other](https://busy.in/hsn/hsn-54033990/) |
| 54034110 | [Viscose Rayon Multiple (Folded) or Cabled Yarns: Up to 67 Decitex](https://busy.in/hsn/hsn-54034110/) |
| 54034120 | [Multiple (Folded) or Cabled Viscose Rayon Yarn of 83 Decitex](https://busy.in/hsn/hsn-54034120/) |
| 54034130 | [Viscose Filament Yarn (111 Decitex, Bright, Multiple)](https://busy.in/hsn/hsn-54034130/) |
| 54034140 | [Viscose Filament Yarn (111 Decitex, Dull, Multiple)](https://busy.in/hsn/hsn-54034140/) |
| 54034150 | [Viscose Filament Yarn (133 Decitex, Bright, Multiple)](https://busy.in/hsn/hsn-54034150/) |
| 54034160 | [Viscose Filament Yarn (133 Decitex, Dull, Multiple)](https://busy.in/hsn/hsn-54034160/) |
| 54034170 | [Viscose Filament Yarn (167 Decitex, Bright, Multiple)](https://busy.in/hsn/hsn-54034170/) |
| 54034180 | [Viscose Filament Yarn (167 Decitex, Dull, Multiple)](https://busy.in/hsn/hsn-54034180/) |
| 54034190 | [Viscose rayon yarn](https://busy.in/hsn/hsn-54034190/) |
| 54034210 | [Filament Yarn of Viscose Rayon](https://busy.in/hsn/hsn-54034210/) |
| 54034220 | [Filament Yarn of Polynosic Rayon](https://busy.in/hsn/hsn-54034220/) |
| 54034230 | [Filament Yarn of Modal Rayon](https://busy.in/hsn/hsn-54034230/) |
| 54034240 | [Filament Yarn of Other Viscose Fibers](https://busy.in/hsn/hsn-54034240/) |
| 54034250 | [Filament Yarn of Mixed Viscose Fibers](https://busy.in/hsn/hsn-54034250/) |
| 54034290 | [Other yarn, multiple (folded) or cabled : Of cellulose acetate : Other](https://busy.in/hsn/hsn-54034290/) |
| 54034911 | [Cuprammonium Filament Yarn (33 Decitex, Multiple)](https://busy.in/hsn/hsn-54034911/) |
| 54034912 | [Cuprammonium Filament Yarn (44 decitex, Multiple/Cabled)](https://busy.in/hsn/hsn-54034912/) |
| 54034913 | [Cuprammonium Filament Yarn (67 decitex, Multiple/Cabled)](https://busy.in/hsn/hsn-54034913/) |
| 54034914 | [Cuprammonium Filament Yarn (83 decitex, Multiple/Cabled)](https://busy.in/hsn/hsn-54034914/) |
| 54034915 | [Cuprammonium Filament Yarn (89 decitex, Multiple/Cabled)](https://busy.in/hsn/hsn-54034915/) |
| 54034919 | [Other Cuprammonium Filament Yarn (Multiple)](https://busy.in/hsn/hsn-54034919/) |
| 54034990 | [Other multiple yarns](https://busy.in/hsn/hsn-54034990/) |

## Frequently asked questions

### What products are classified under HSN 5403

It includes Artificial Filament Yarn

### What should my invoice and records include for Artificial Filament Yarn?

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.

### Any special steps when selling Artificial Filament Yarn 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.

### If I repair and return Artificial Filament Yarn, 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.

### How should I document Artificial Filament Yarn sent for job work?

Use a delivery challan for sending Artificial Filament Yarn 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.

### Can I claim ITC on inputs and services used for Artificial Filament Yarn?

If your outward supply of Artificial Filament Yarn 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.

## India's trade performance: HSN Sub-Chapter 5403 (FY 2024-25)

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

- Exports: ₹443 Cr (+26.04% YoY) — 0.0120% of India's total exports
- Imports: ₹3,435 Cr (+0.11% YoY) — 0.0563% of India's total imports
- Trade balance: −₹2,992 Cr (Deficit); surplus rank #1065 of 1233 sub-chapters
- Share of Chapter 54: 2.96% of its exports; import side 26.79%
- Rank within Chapter 54: #3 of 8 by export value; import-side #2

### Key metrics

- Export CAGR: 4.37% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #557 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +38.51% in FY 2022-23
- Contribution to Ch. 54: 2.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 5403

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. 54 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 54 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 342.75 | 0.0149% | — | 2.14% | 1,165.67 | 0.0325% | — | 17.03% | −822.92 | #493 |
| FY 2019-20 | 256.75 | 0.0116% | −25.09% | 1.51% | 1,546.49 | 0.0461% | +32.67% | 21.04% | −1,289.74 | #552 |
| FY 2020-21 | 184.56 | 0.0086% | −28.12% | 1.61% | 1,322.15 | 0.0454% | −14.51% | 19.65% | −1,137.59 | #618 |
| FY 2021-22 | 251.05 | 0.0080% | +36.03% | 1.39% | 2,295.03 | 0.0502% | +73.58% | 20.59% | −2,043.98 | #622 |
| FY 2022-23 | 347.74 | 0.0096% | +38.51% | 2.21% | 3,300.53 | 0.0574% | +43.81% | 23.10% | −2,952.79 | #589 |
| FY 2023-24 | 351.56 | 0.0097% | +1.10% | 2.41% | 3,431.54 | 0.0611% | +3.97% | 25.03% | −3,079.98 | #592 |
| FY 2024-25 | 443.09 | 0.0120% | +26.04% | 2.96% | 3,435.38 | 0.0563% | +0.11% | 26.79% | −2,992.29 | #557 |

- CAGR (7-year): exports 4.37%/yr, imports 19.74%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 5403 export-import analysis

### Consistent export growth: 4.37% CAGR over 7 years

India's exports under HSN Sub-Chapter 5403 have grown at a compound annual rate of 4.37% over 7 fiscal years, rising from ₹342.75 Crore in FY 2018-19 to ₹443.09 Crore in FY 2024-25.

### HSN Sub-Chapter 5403 ranked #557 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 5403 ranks #557 out of 1233 sub-chapters by total export value. Within Chapter 54, it ranks #3 of 8. By trade surplus, it ranks #1065 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 5403 exports

The strongest single-year export movement for HSN Sub-Chapter 5403 was recorded in FY 2022-23, when exports surged by 38.51% over the prior year.

### India records a trade deficit of ₹2,992.29 Crore in HSN Sub-Chapter 5403 goods

In FY 2024-25, India's imports of ₹3,435.38 Cr exceeded exports of ₹443.09 Cr, resulting in a trade deficit of ₹2,992.29 Crore — ranking #1065 of 1233 by surplus magnitude.

### Import growth of 19.74% CAGR signals rising demand for Artificial Filament Yarn

India's imports under HSN Sub-Chapter 5403 have grown at 19.74% CAGR, reaching ₹3,435.38 Crore in FY 2024-25.

### HSN Sub-Chapter 5403 contributes 2.96% of Chapter 54 exports — ranked #3

Among the 8 sub-chapters under Chapter 54, HSN Sub-Chapter 5403 ranks #3 by export value — accounting for 2.96% of the chapter's total exports in FY 2024-25. On the import side, it holds 26.79% share (rank #2).

## Related Sub-Chapters in Chapter 54

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 5402: Synthetic Filament Yarn](https://busy.in/hsn/sub-chapter-5402/) | ₹7,108 Cr |
| #2 | [HSN Sub-Chapter 5407: Woven synthetic fabrics](https://busy.in/hsn/sub-chapter-5407/) | ₹6,877 Cr |
| #3 | HSN Sub-Chapter 5403: Artificial Filament Yarn (this hsn sub-chapter) | ₹443 Cr |
| #4 | [HSN Sub-Chapter 5408: Woven artificial fabrics](https://busy.in/hsn/sub-chapter-5408/) | ₹296 Cr |
| #5 | [HSN Sub-Chapter 5401: Military weapons](https://busy.in/hsn/sub-chapter-5401/) | ₹143 Cr |
| #6 | [HSN Sub-Chapter 5404: Synthetic monofilament](https://busy.in/hsn/sub-chapter-5404/) | ₹96 Cr |
| #7 | [HSN Sub-Chapter 5406: Natural gums & resins](https://busy.in/hsn/sub-chapter-5406/) | ₹6 Cr |
| #8 | [HSN Sub-Chapter 5405: Artificial textile strips](https://busy.in/hsn/sub-chapter-5405/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 5401 | [Military weapons](https://busy.in/hsn/sub-chapter-5401/) |
| 5402 | [Synthetic Filament Yarn](https://busy.in/hsn/sub-chapter-5402/) |
| 5404 | [Synthetic monofilament](https://busy.in/hsn/sub-chapter-5404/) |
| 5405 | [Artificial textile strips](https://busy.in/hsn/sub-chapter-5405/) |
| 5406 | [Natural gums & resins](https://busy.in/hsn/sub-chapter-5406/) |
| 5407 | [Woven synthetic fabrics](https://busy.in/hsn/sub-chapter-5407/) |
| 5408 | [Woven artificial fabrics](https://busy.in/hsn/sub-chapter-5408/) |