What products are classified under HSN 5504
It includes Leather clothing & accessories
HSN Sub Chapter 5504 represents Leather clothing & accessories under GST classification. This code helps businesses identify Leather clothing & accessories correctly for billing, taxation, and trade. With HSN Sub Chapter 5504, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Leather clothing & accessories.
GST Rate for Leather clothing & accessories under HSN Code 5504. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 55 | 5504 | Artificial staple fibres, not carded, combed or otherwise processed for spinning | 18% | 18% |
Chapter: 55
Description: Artificial staple fibres, not carded, combed or otherwise processed for spinning
Following Tariff HSN code falls under Leather clothing & accessories:
| Tariff HSN | Description |
|---|---|
| Artificial staple fibres, not carded, combed or otherwise processed for spinning - of viscose rayon | |
| Obtained from wood other than bamboo | |
| Of viscose rayon: Obtained from wood other than bamboo :Flame retardant Viscose Rayon fibre | |
| Of viscose rayon: Obtained from wood other than bamboo : Other | |
| Obtained from bamboo | |
| Of viscose rayon: Obtained from bamboo :Flame retardant Viscose Rayon fibre | |
| Of viscose rayon: Obtained from bamboo : Other | |
| Of viscose rayon: Other | |
| Other : Acetate rayon staple fibre | |
| Other : Polynosic staple fibre | |
| Other : High wet modulus staple fibre | |
| Other : Other |
Artificial staple fibres, not carded, combed or otherwise processed for spinning - of viscose rayon
Obtained from wood other than bamboo
Of viscose rayon: Obtained from wood other than bamboo :Flame retardant Viscose Rayon fibre
Of viscose rayon: Obtained from wood other than bamboo : Other
Obtained from bamboo
Of viscose rayon: Obtained from bamboo :Flame retardant Viscose Rayon fibre
Of viscose rayon: Obtained from bamboo : Other
Of viscose rayon: Other
Other : Acetate rayon staple fibre
Other : Polynosic staple fibre
Other : High wet modulus staple fibre
Other : Other
It includes Leather clothing & accessories
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.
Use a delivery challan for sending Leather clothing & accessories 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.
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.
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.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.