---
title: "5705 HSN Code | HSN Code for Other textile floor coverings in India"
description: "Know more about 5705 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5705 covering Other textile floor coverings."
canonical: "https://busy.in/hsn/sub-chapter-5705/"
---

# HSN Sub-chapter 5705: Other textile floor coverings

Other carpets and other textile floor coverings, 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 |
| --- | --- |
| 57050011 | [Silk Carpets](https://busy.in/hsn/hsn-57050011/) |
| 57050019 | [Other Carpets](https://busy.in/hsn/hsn-57050019/) |
| 57050021 | [Cotton Durries](https://busy.in/hsn/hsn-57050021/) |
| 57050022 | [Man-Made Fiber Durries](https://busy.in/hsn/hsn-57050022/) |
| 57050023 | [Wool Durries](https://busy.in/hsn/hsn-57050023/) |
| 57050024 | [Handloom Cotton Bath Mats/Rugs](https://busy.in/hsn/hsn-57050024/) |
| 57050029 | [Other Durries](https://busy.in/hsn/hsn-57050029/) |
| 57050031 | [Blended Jute Carpets](https://busy.in/hsn/hsn-57050031/) |
| 57050032 | [Coir Jute Carpets](https://busy.in/hsn/hsn-57050032/) |
| 57050039 | [Other Jute Floor Coverings](https://busy.in/hsn/hsn-57050039/) |
| 57050041 | [Knitted Carpets](https://busy.in/hsn/hsn-57050041/) |
| 57050042 | [Other ADP Machines (CPU & I/O)](https://busy.in/hsn/hsn-57050042/) |
| 57050049 | [Other Carpets/Floor Coverings](https://busy.in/hsn/hsn-57050049/) |
| 57050090 | [Other Carpets and Textile Floor Coverings, Made or Not](https://busy.in/hsn/hsn-57050090/) |

## Frequently asked questions

### What products are classified under HSN 5705

It includes Other textile floor coverings

### Do spares or accessories of Other textile 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.

### Is the composition scheme suitable if I mainly trade Other textile floor coverings?

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.

### Can I claim ITC on inputs and services used for Other textile floor coverings?

If your outward supply of Other textile floor coverings 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.

### If I repair and return Other textile floor coverings, 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.

### Does packaging or branding change how GST applies to Other textile floor coverings?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Other textile floor coverings 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 misclassification mistakes happen with Other textile floor coverings?

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.

## India's trade performance: HSN Sub-Chapter 5705 (FY 2024-25)

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

- Exports: ₹2,475 Cr (+15.69% YoY) — 0.0668% of India's total exports
- Imports: ₹55 Cr (+8.98% YoY) — 0.0009% of India's total imports
- Trade balance: ₹2,420 Cr (Surplus); surplus rank #117 of 1233 sub-chapters
- Share of Chapter 57: 13.95% of its exports; import side 3.72%
- Rank within Chapter 57: #4 of 5 by export value; import-side #3

### Key metrics

- Export CAGR: 2.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #233 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +22.63% in FY 2021-22
- Contribution to Ch. 57: 13.95% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 5705

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 | 2,197.12 | 0.0957% | — | 17.77% | 60.15 | 0.0017% | — | 7.06% | +2,136.97 | #174 |
| FY 2019-20 | 2,047.54 | 0.0927% | −6.81% | 17.35% | 44.66 | 0.0013% | −25.75% | 4.61% | +2,002.88 | #179 |
| FY 2020-21 | 2,419.23 | 0.1125% | +18.15% | 17.52% | 49.35 | 0.0017% | +10.50% | 7.59% | +2,369.88 | #166 |
| FY 2021-22 | 2,966.68 | 0.0945% | +22.63% | 17.83% | 36.76 | 0.0008% | −25.51% | 4.29% | +2,929.92 | #177 |
| FY 2022-23 | 2,170.84 | 0.0600% | −26.83% | 14.77% | 41.99 | 0.0007% | +14.23% | 3.24% | +2,128.85 | #235 |
| FY 2023-24 | 2,139.55 | 0.0591% | −1.44% | 13.78% | 50.36 | 0.0009% | +19.93% | 3.86% | +2,089.19 | #241 |
| FY 2024-25 | 2,475.35 | 0.0668% | +15.69% | 13.95% | 54.88 | 0.0009% | +8.98% | 3.72% | +2,420.47 | #233 |

- CAGR (7-year): exports 2.01%/yr, imports -1.52%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 5705 export-import analysis

### Consistent export growth: 2.01% CAGR over 7 years

India's exports under HSN Sub-Chapter 5705 have grown at a compound annual rate of 2.01% over 7 fiscal years, rising from ₹2,197.12 Crore in FY 2018-19 to ₹2,475.35 Crore in FY 2024-25.

### HSN Sub-Chapter 5705 ranked #233 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 5705 ranks #233 out of 1233 sub-chapters by total export value. Within Chapter 57, it ranks #4 of 5. By trade surplus, it ranks #117 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 5705 exports

The strongest single-year export movement for HSN Sub-Chapter 5705 was recorded in FY 2021-22, when exports surged by 22.63% over the prior year.

### India maintains a trade surplus of ₹2,420.47 Crore in HSN Sub-Chapter 5705 goods

In FY 2024-25, India's exports of ₹2,475.35 Cr exceeded imports of ₹54.88 Cr, resulting in a trade surplus of ₹2,420.47 Crore — ranking #117 of 1233 by surplus magnitude.

### Import growth of -1.52% CAGR signals stable import dependency for Other textile floor coverings

India's imports under HSN Sub-Chapter 5705 have grown at -1.52% CAGR, reaching ₹54.88 Crore in FY 2024-25.

### HSN Sub-Chapter 5705 contributes 13.95% of Chapter 57 exports — ranked #4

Among the 5 sub-chapters under Chapter 57, HSN Sub-Chapter 5705 ranks #4 by export value — accounting for 13.95% of the chapter's total exports in FY 2024-25. On the import side, it holds 3.72% share (rank #3).

## 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 (this hsn sub-chapter) | ₹2,475 Cr |
| #5 | [HSN Sub-Chapter 5704: Felt carpets & floor coverings](https://busy.in/hsn/sub-chapter-5704/) | ₹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/) |
| 5704 | [Felt carpets & floor coverings](https://busy.in/hsn/sub-chapter-5704/) |