--- title: "5704 HSN Code | HSN Code for Felt carpets & floor coverings in India" description: "Know more about 5704 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5704 covering Felt carpets & floor coverings." canonical: "https://busy.in/hsn/sub-chapter-5704/" --- # HSN Sub-chapter 5704: Felt carpets & floor coverings Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up Part of [Chapter 57: Carpets and Other Textile Floor Coverings](https://busy.in/hsn/chapter-57/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 57041000 | [Tiles, having a maximum surface area of 0.3 m2](https://busy.in/hsn/hsn-57041000/) | | 57042010 | [Cotton Tiles (0.3-1 m²)](https://busy.in/hsn/hsn-57042010/) | | 57042020 | [Woollen Carpet Tiles (0.3m² to 1m²)](https://busy.in/hsn/hsn-57042020/) | | 57042090 | [Other Tiles (0.3-1 m²)](https://busy.in/hsn/hsn-57042090/) | | 57049010 | [Other \| Cotton](https://busy.in/hsn/hsn-57049010/) | | 57049020 | [Other \| Woollen, Other Than Artware](https://busy.in/hsn/hsn-57049020/) | | 57049090 | [Felt floor coverings, non-tufted or flocked \| Other](https://busy.in/hsn/hsn-57049090/) | ## Frequently asked questions ### What products are classified under HSN 5704 It includes Felt carpets & floor coverings ### Does MRP, weight or pack size change GST treatment for Felt carpets & floor coverings? 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. ### Do spares or accessories of Felt carpets & floor coverings follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### Can reverse charge ever apply to transactions involving Felt carpets & floor coverings? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Felt carpets & floor coverings are forward charge. Check the current notifications for any special cases before deciding. ### What are the e‑way bill and e‑invoice points while moving Felt carpets & floor coverings? 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. ### How are warranty replacements of Felt carpets & floor coverings 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. ## India's trade performance: HSN Sub-Chapter 5704 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹36 Cr (−10.34% YoY) — 0.0010% of India's total exports - Imports: ₹7 Cr (−18.69% YoY) — 0.0001% of India's total imports - Trade balance: ₹29 Cr (Surplus); surplus rank #455 of 1233 sub-chapters - Share of Chapter 57: 0.20% of its exports; import side 0.48% - Rank within Chapter 57: #5 of 5 by export value; import-side #5 ### Key metrics - Export CAGR: 7.50% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #948 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +99.44% in FY 2019-20 - Contribution to Ch. 57: 0.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5704 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. 57 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 57 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 23.21 | 0.0010% | — | 0.19% | 11.55 | 0.0003% | — | 1.36% | +11.66 | #933 | | FY 2019-20 | 46.29 | 0.0021% | +99.44% | 0.39% | 9.68 | 0.0003% | −16.19% | 1.00% | +36.61 | #858 | | FY 2020-21 | 26.49 | 0.0012% | −42.77% | 0.19% | 6.04 | 0.0002% | −37.60% | 0.93% | +20.45 | #907 | | FY 2021-22 | 25.46 | 0.0008% | −3.89% | 0.15% | 9.45 | 0.0002% | +56.46% | 1.10% | +16.01 | #948 | | FY 2022-23 | 33.25 | 0.0009% | +30.60% | 0.23% | 12.02 | 0.0002% | +27.20% | 0.93% | +21.23 | #933 | | FY 2023-24 | 39.95 | 0.0011% | +20.15% | 0.26% | 8.72 | 0.0002% | −27.45% | 0.67% | +31.23 | #931 | | FY 2024-25 | 35.82 | 0.0010% | −10.34% | 0.20% | 7.09 | 0.0001% | −18.69% | 0.48% | +28.73 | #948 | - CAGR (7-year): exports 7.50%/yr, imports -7.81%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 5704 export-import analysis ### Consistent export growth: 7.50% CAGR over 7 years India's exports under HSN Sub-Chapter 5704 have grown at a compound annual rate of 7.50% over 7 fiscal years, rising from ₹23.21 Crore in FY 2018-19 to ₹35.82 Crore in FY 2024-25. ### HSN Sub-Chapter 5704 ranked #948 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5704 ranks #948 out of 1233 sub-chapters by total export value. Within Chapter 57, it ranks #5 of 5. By trade surplus, it ranks #455 of 1233. ### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 5704 exports The strongest single-year export movement for HSN Sub-Chapter 5704 was recorded in FY 2019-20, when exports surged by 99.44% over the prior year. ### India maintains a trade surplus of ₹28.73 Crore in HSN Sub-Chapter 5704 goods In FY 2024-25, India's exports of ₹35.82 Cr exceeded imports of ₹7.09 Cr, resulting in a trade surplus of ₹28.73 Crore — ranking #455 of 1233 by surplus magnitude. ### Import growth of -7.81% CAGR signals stable import dependency for Felt carpets & floor coverings India's imports under HSN Sub-Chapter 5704 have grown at -7.81% CAGR, reaching ₹7.09 Crore in FY 2024-25. ### HSN Sub-Chapter 5704 contributes 0.20% of Chapter 57 exports — ranked #5 Among the 5 sub-chapters under Chapter 57, HSN Sub-Chapter 5704 ranks #5 by export value — accounting for 0.20% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.48% share (rank #5). ## Related Sub-Chapters in Chapter 57 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 5703: Tufted carpets and coverings](https://busy.in/hsn/sub-chapter-5703/) | ₹6,504 Cr | | #2 | [HSN Sub-Chapter 5702: Woven textile floor coverings](https://busy.in/hsn/sub-chapter-5702/) | ₹6,116 Cr | | #3 | [HSN Sub-Chapter 5701: Motor vehicle bodies](https://busy.in/hsn/sub-chapter-5701/) | ₹2,612 Cr | | #4 | [HSN Sub-Chapter 5705: Other textile floor coverings](https://busy.in/hsn/sub-chapter-5705/) | ₹2,475 Cr | | #5 | HSN Sub-Chapter 5704: Felt carpets & floor coverings (this hsn sub-chapter) | ₹36 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 5701 | [Motor vehicle bodies](https://busy.in/hsn/sub-chapter-5701/) | | 5702 | [Woven textile floor coverings](https://busy.in/hsn/sub-chapter-5702/) | | 5703 | [Tufted carpets and coverings](https://busy.in/hsn/sub-chapter-5703/) | | 5705 | [Other textile floor coverings](https://busy.in/hsn/sub-chapter-5705/) |