---
title: "5804 HSN Code | HSN Code for Tulles, Lace, Net Fabrics in India"
description: "Know more about 5804 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5804 covering Tulles, Lace, Net Fabrics."
canonical: "https://busy.in/hsn/sub-chapter-5804/"
---

# HSN Sub-chapter 5804: Tulles, Lace, Net Fabrics

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006

Part of [Chapter 58: Special Woven Fabrics, Lace & Embroidery](https://busy.in/hsn/chapter-58/).

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

## HSN codes

| Code | Title |
| --- | --- |
| 58041010 | [Tools For Tapping Or Threading \| Chasers](https://busy.in/hsn/hsn-58041010/) |
| 58041090 | [Tulles And Other Net Fabrics \| Other](https://busy.in/hsn/hsn-58041090/) |
| 58042100 | [Mechanically made lace : Of man-made fibres](https://busy.in/hsn/hsn-58042100/) |
| 58042910 | [Cotton lace: Mechanically made](https://busy.in/hsn/hsn-58042910/) |
| 58042990 | [Lace: Mechanically made, other](https://busy.in/hsn/hsn-58042990/) |
| 58043000 | [Hand-Made Lace](https://busy.in/hsn/hsn-58043000/) |

## Frequently asked questions

### What products are classified under HSN 5804

It includes Tulles, Lace, Net Fabrics

### What are the e‑way bill and e‑invoice points while moving Tulles, Lace, Net Fabrics?

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.

### Can reverse charge ever apply to transactions involving Tulles, Lace, Net Fabrics?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Tulles, Lace, Net Fabrics are forward charge. Check the current notifications for any special cases before deciding.

### If I repair and return Tulles, Lace, Net Fabrics, 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.

### Can I claim ITC on inputs and services used for Tulles, Lace, Net Fabrics?

If your outward supply of Tulles, Lace, Net Fabrics 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.

### Does MRP, weight or pack size change GST treatment for Tulles, Lace, Net Fabrics?

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.

## India's trade performance: HSN Sub-Chapter 5804 (FY 2024-25)

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

- Exports: ₹162 Cr (−23.13% YoY) — 0.0044% of India's total exports
- Imports: ₹231 Cr (+9.05% YoY) — 0.0038% of India's total imports
- Trade balance: −₹70 Cr (Deficit); surplus rank #697 of 1233 sub-chapters
- Share of Chapter 58: 5.20% of its exports; import side 12.02%
- Rank within Chapter 58: #4 of 11 by export value; import-side #3

### Key metrics

- Export CAGR: -4.45% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #746 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +73.30% in FY 2019-20
- Contribution to Ch. 58: 5.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 5804

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. 58 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 58 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 212.42 | 0.0093% | — | 8.05% | 324.33 | 0.0090% | — | 22.19% | −111.91 | #601 |
| FY 2019-20 | 368.12 | 0.0167% | +73.30% | 12.40% | 287.54 | 0.0086% | −11.34% | 18.65% | +80.58 | #479 |
| FY 2020-21 | 168.88 | 0.0079% | −54.12% | 7.28% | 150.04 | 0.0051% | −47.82% | 12.30% | +18.84 | #634 |
| FY 2021-22 | 199.89 | 0.0064% | +18.36% | 7.25% | 229.83 | 0.0050% | +53.18% | 12.49% | −29.94 | #660 |
| FY 2022-23 | 259.29 | 0.0072% | +29.72% | 9.31% | 218.59 | 0.0038% | −4.89% | 12.53% | +40.70 | #641 |
| FY 2023-24 | 210.32 | 0.0058% | −18.89% | 7.06% | 212.21 | 0.0038% | −2.92% | 12.85% | −1.89 | #683 |
| FY 2024-25 | 161.68 | 0.0044% | −23.13% | 5.20% | 231.42 | 0.0038% | +9.05% | 12.02% | −69.74 | #746 |

- CAGR (7-year): exports -4.45%/yr, imports -5.47%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 5804 export-import analysis

### Export decline: -4.45% CAGR over 7 years

India's exports under HSN Sub-Chapter 5804 have declined at a compound annual rate of -4.45% over 7 fiscal years, falling from ₹212.42 Crore in FY 2018-19 to ₹161.68 Crore in FY 2024-25.

### HSN Sub-Chapter 5804 ranked #746 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 5804 ranks #746 out of 1233 sub-chapters by total export value. Within Chapter 58, it ranks #4 of 11. By trade surplus, it ranks #697 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 5804 exports

The strongest single-year export movement for HSN Sub-Chapter 5804 was recorded in FY 2019-20, when exports surged by 73.30% over the prior year.

### India records a trade deficit of ₹69.74 Crore in HSN Sub-Chapter 5804 goods

In FY 2024-25, India's imports of ₹231.42 Cr exceeded exports of ₹161.68 Cr, resulting in a trade deficit of ₹69.74 Crore — ranking #697 of 1233 by surplus magnitude.

### Import growth of -5.47% CAGR signals stable import dependency for Tulles, Lace, Net Fabrics

India's imports under HSN Sub-Chapter 5804 have grown at -5.47% CAGR, reaching ₹231.42 Crore in FY 2024-25.

### HSN Sub-Chapter 5804 contributes 5.20% of Chapter 58 exports — ranked #4

Among the 11 sub-chapters under Chapter 58, HSN Sub-Chapter 5804 ranks #4 by export value — accounting for 5.20% of the chapter's total exports in FY 2024-25. On the import side, it holds 12.02% share (rank #3).

## Related Sub-Chapters in Chapter 58

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 5810: Embroidery](https://busy.in/hsn/sub-chapter-5810/) | ₹1,292 Cr |
| #2 | [HSN Sub-Chapter 5806: Narrow Woven Fabrics](https://busy.in/hsn/sub-chapter-5806/) | ₹838 Cr |
| #3 | [HSN Sub-Chapter 5801: Rough wood](https://busy.in/hsn/sub-chapter-5801/) | ₹487 Cr |
| #4 | HSN Sub-Chapter 5804: Tulles, Lace, Net Fabrics (this hsn sub-chapter) | ₹162 Cr |
| #5 | [HSN Sub-Chapter 5808: Braids, Ornamental Trimmings, Tassels](https://busy.in/hsn/sub-chapter-5808/) | ₹115 Cr |
| #6 | [HSN Sub-Chapter 5802: Terry Towelling Fabrics](https://busy.in/hsn/sub-chapter-5802/) | ₹97 Cr |
| #7 | [HSN Sub-Chapter 5807: Textile labels & badges](https://busy.in/hsn/sub-chapter-5807/) | ₹71 Cr |
| #8 | [HSN Sub-Chapter 5811: Quilted textile products in the piece](https://busy.in/hsn/sub-chapter-5811/) | ₹21 Cr |
| #9 | [HSN Sub-Chapter 5805: Hand-woven tapestries & needlework](https://busy.in/hsn/sub-chapter-5805/) | ₹13 Cr |
| #10 | [HSN Sub-Chapter 5809: Woven fabrics with metallised yarn](https://busy.in/hsn/sub-chapter-5809/) | ₹7 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 5801 | [Rough wood](https://busy.in/hsn/sub-chapter-5801/) |
| 5802 | [Terry Towelling Fabrics](https://busy.in/hsn/sub-chapter-5802/) |
| 5803 | [Gauze: Other than narrow fabrics](https://busy.in/hsn/sub-chapter-5803/) |
| 5805 | [Hand-woven tapestries & needlework](https://busy.in/hsn/sub-chapter-5805/) |
| 5806 | [Narrow Woven Fabrics](https://busy.in/hsn/sub-chapter-5806/) |
| 5807 | [Textile labels & badges](https://busy.in/hsn/sub-chapter-5807/) |
| 5808 | [Braids, Ornamental Trimmings, Tassels](https://busy.in/hsn/sub-chapter-5808/) |
| 5809 | [Woven fabrics with metallised yarn](https://busy.in/hsn/sub-chapter-5809/) |
| 5810 | [Embroidery](https://busy.in/hsn/sub-chapter-5810/) |
| 5811 | [Quilted textile products in the piece](https://busy.in/hsn/sub-chapter-5811/) |