--- title: "5502 HSN Code | HSN Code for Artificial filament tow in India" description: "Know more about 5502 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5502 covering Artificial filament tow." canonical: "https://busy.in/hsn/sub-chapter-5502/" --- # HSN Sub-chapter 5502: Artificial filament tow Artificial filament tow Part of [Chapter 55: Man-made staple fibres](https://busy.in/hsn/chapter-55/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 55020010 | [Viscose Rayon Filament Tow](https://busy.in/hsn/hsn-55020010/) | | 55020020 | [Artificial filament tow – artificial filament tow : other](https://busy.in/hsn/hsn-55020020/) | | 55020090 | [Nylon Polyamide Staple Fibres Not Carded](https://busy.in/hsn/hsn-55020090/) | | 55021010 | [Viscose rayon tow, artificial filament tow](https://busy.in/hsn/hsn-55021010/) | | 55021090 | [Artificial filament tow: Cellulose acetate](https://busy.in/hsn/hsn-55021090/) | | 55029010 | [Viscose rayon tow](https://busy.in/hsn/hsn-55029010/) | | 55029090 | [Artificial Filament Tow (Other)](https://busy.in/hsn/hsn-55029090/) | ## Frequently asked questions ### What products are classified under HSN 5502 It includes Artificial filament tow ### If I repair and return Artificial filament tow, 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. ### What misclassification mistakes happen with Artificial filament tow? 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. ### How should I document Artificial filament tow sent for job work? Use a delivery challan for sending Artificial filament tow 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 tow? If your outward supply of Artificial filament tow 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. ### Any import/export nuance for Artificial filament tow? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ## India's trade performance: HSN Sub-Chapter 5502 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹10 Cr (+533.97% YoY) — 0.0003% of India's total exports - Imports: ₹773 Cr (+2.12% YoY) — 0.0127% of India's total imports - Trade balance: −₹763 Cr (Deficit); surplus rank #925 of 1233 sub-chapters - Share of Chapter 55: 0.07% of its exports; import side 10.88% - Rank within Chapter 55: #15 of 16 by export value; import-side #4 ### Key metrics - Export CAGR: 108.61% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1051 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +15,500.00% in FY 2023-24 - Contribution to Ch. 55: 0.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5502 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. 55 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 55 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | 266.51 | 0.0074% | — | 4.10% | −266.39 | #1182 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 276.39 | 0.0082% | +3.71% | 4.07% | −276.39 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | 268.33 | 0.0092% | −2.92% | 4.34% | −268.04 | #1154 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −93.10% | 0.00% | 273.10 | 0.0060% | +1.78% | 3.54% | −273.08 | #1194 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | 509.16 | 0.0089% | +86.44% | 5.18% | −509.15 | #1203 | | FY 2023-24 | 1.56 | 0.0000% | +15,500.00% | 0.01% | 757.06 | 0.0135% | +48.69% | 10.15% | −755.50 | #1134 | | FY 2024-25 | 9.89 | 0.0003% | +533.97% | 0.07% | 773.10 | 0.0127% | +2.12% | 10.88% | −763.21 | #1051 | - CAGR (7-year): exports 108.61%/yr, imports 19.42%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 5502 export-import analysis ### Consistent export growth: 108.61% CAGR over 7 years India's exports under HSN Sub-Chapter 5502 have grown at a compound annual rate of 108.61% over 7 fiscal years, rising from ₹0.12 Crore in FY 2018-19 to ₹9.89 Crore in FY 2024-25. ### HSN Sub-Chapter 5502 ranked #1051 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5502 ranks #1051 out of 1233 sub-chapters by total export value. Within Chapter 55, it ranks #15 of 16. By trade surplus, it ranks #925 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 5502 exports The strongest single-year export movement for HSN Sub-Chapter 5502 was recorded in FY 2023-24, when exports surged by 15,500.00% over the prior year. ### India records a trade deficit of ₹763.21 Crore in HSN Sub-Chapter 5502 goods In FY 2024-25, India's imports of ₹773.10 Cr exceeded exports of ₹9.89 Cr, resulting in a trade deficit of ₹763.21 Crore — ranking #925 of 1233 by surplus magnitude. ### Import growth of 19.42% CAGR signals rising demand for Artificial filament tow India's imports under HSN Sub-Chapter 5502 have grown at 19.42% CAGR, reaching ₹773.10 Crore in FY 2024-25. ### HSN Sub-Chapter 5502 contributes 0.07% of Chapter 55 exports — ranked #15 Among the 16 sub-chapters under Chapter 55, HSN Sub-Chapter 5502 ranks #15 by export value — accounting for 0.07% of the chapter's total exports in FY 2024-25. On the import side, it holds 10.88% share (rank #4). ## Related Sub-Chapters in Chapter 55 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 5509: Synthetic fiber yarn](https://busy.in/hsn/sub-chapter-5509/) | ₹3,678 Cr | | #2 | [HSN Sub-Chapter 5515: Woven fabrics of synthetic fibres](https://busy.in/hsn/sub-chapter-5515/) | ₹3,415 Cr | | #3 | [HSN Sub-Chapter 5503: Soups & food preparations](https://busy.in/hsn/sub-chapter-5503/) | ₹2,630 Cr | | #4 | [HSN Sub-Chapter 5510: Artificial staple fibre yarn](https://busy.in/hsn/sub-chapter-5510/) | ₹859 Cr | | #5 | [HSN Sub-Chapter 5504: Leather clothing & accessories](https://busy.in/hsn/sub-chapter-5504/) | ₹816 Cr | | #6 | [HSN Sub-Chapter 5516: Artificial staple fibres](https://busy.in/hsn/sub-chapter-5516/) | ₹540 Cr | | #7 | [HSN Sub-Chapter 5511: Woven pile fabrics](https://busy.in/hsn/sub-chapter-5511/) | ₹429 Cr | | #8 | [HSN Sub-Chapter 5513: Synthetic staple fiber fabrics](https://busy.in/hsn/sub-chapter-5513/) | ₹379 Cr | | #9 | [HSN Sub-Chapter 5514: Synthetic fabric mixtures](https://busy.in/hsn/sub-chapter-5514/) | ₹362 Cr | | #10 | [HSN Sub-Chapter 5512: Synthetic staple fibre fabrics](https://busy.in/hsn/sub-chapter-5512/) | ₹337 Cr | | #15 | HSN Sub-Chapter 5502: Artificial filament tow (this hsn sub-chapter) | ₹10 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 5501 | [Wool: Synthetic Filament Tow](https://busy.in/hsn/sub-chapter-5501/) | | 5503 | [Soups & food preparations](https://busy.in/hsn/sub-chapter-5503/) | | 5504 | [Leather clothing & accessories](https://busy.in/hsn/sub-chapter-5504/) | | 5505 | [Herb seeds](https://busy.in/hsn/sub-chapter-5505/) | | 5506 | [Retail sewing thread](https://busy.in/hsn/sub-chapter-5506/) | | 5507 | [Retail silk yarn](https://busy.in/hsn/sub-chapter-5507/) | | 5508 | [Fresh onions & garlic](https://busy.in/hsn/sub-chapter-5508/) | | 5509 | [Synthetic fiber yarn](https://busy.in/hsn/sub-chapter-5509/) | | 5510 | [Artificial staple fibre yarn](https://busy.in/hsn/sub-chapter-5510/) | | 5511 | [Woven pile fabrics](https://busy.in/hsn/sub-chapter-5511/) | | 5512 | [Synthetic staple fibre fabrics](https://busy.in/hsn/sub-chapter-5512/) | | 5513 | [Synthetic staple fiber fabrics](https://busy.in/hsn/sub-chapter-5513/) | | 5514 | [Synthetic fabric mixtures](https://busy.in/hsn/sub-chapter-5514/) | | 5515 | [Woven fabrics of synthetic fibres](https://busy.in/hsn/sub-chapter-5515/) | | 5516 | [Artificial staple fibres](https://busy.in/hsn/sub-chapter-5516/) |