Classification
Where HSN 5209 31 80 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST
GST Rate on HSN 5209 31 80
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 334 | 5208 to 5212 | Woven fabrics of cotton |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Import
Customs Duty on HSN 5209 31 80
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
The duty on this line is 10% or Rs. 150 per kg., whichever is higher. It depends on the quantity as well as the value, so work it out from the invoice quantity; surcharge and IGST are then added as above.
Export
Export Policy and RoDTEP for HSN 5209 31 80
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 3.6% of FOB value for exports from the domestic tariff area and 2.2% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading
Other Codes Under HSN 5209
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 5209 11 11 | DhotiHandloom | 10% |
| 5209 11 12 | SareeHandloom | 10% |
| 5209 11 13 | CasementHandloom | 10% |
| 5209 11 14 | Sheeting (takia, leopard cloth and other than furnishing)Handloom | 10% |
| 5209 11 19 | OtherHandloom | 10% |
| 5209 11 90 | OtherHandloom | 10% |
| 5209 12 10 | Saree3-thread or 4-thread twill, including cross twill | 10% |
| 5209 12 20 | Shirting fabrics3-thread or 4-thread twill, including cross twill | 10% |
| 5209 12 30 | Furnishing fabrics (excluding pile and chenille fabrics)3-thread or 4-thread twill, including cross twill | 10% |
| 5209 12 40 | Seersucker3-thread or 4-thread twill, including cross twill | 10% |
| 5209 12 50 | Canvas, including duck – carded or combed yarn3-thread or 4-thread twill, including cross twill | 10% |
| 5209 12 60 | Flannelette3-thread or 4-thread twill, including cross twill | 10% |
| 5209 12 70 | Shetting (takia, leopard cloth)3-thread or 4-thread twill, including cross twill | 10% |
| 5209 12 90 | Other3-thread or 4-thread twill, including cross twill | 10% |
| 5209 19 00 | Other fabrics | 10% |
| 5209 21 10 | SareePlain weave | 10% |
| 5209 21 20 | Shirting fabricsPlain weave | 10% |
| 5209 21 30 | Furnishing fabrics (excluding pile and chenille fabrics)Plain weave | 10% |
| 5209 21 40 | SeersuckerPlain weave | 10% |
| 5209 21 50 | Canvas (including duck) of carded or combed yarnPlain weave | 10% |
| 5209 21 60 | DhotiPlain weave | 10% |
| 5209 21 70 | FlannelletePlain weave | 10% |
| 5209 21 80 | Sheeting( takia, leopardcloth)Plain weave | 10% |
| 5209 21 90 | OtherPlain weave | 10% |
| 5209 22 10 | Shirting fabrics3-thread or 4-thread twill, including cross twill | 10% |
| 5209 22 20 | Furnishing fabrics (excluding pile and chenille fabrics)3-thread or 4-thread twill, including cross twill | 10% |
| 5209 22 30 | Drill3-thread or 4-thread twill, including cross twill | 10% |
| 5209 22 90 | Other3-thread or 4-thread twill, including cross twill | 10% |
| 5209 29 10 | Dhoti and saree, zari borderedOther fabrics | 10% |
| 5209 29 20 | Dedsuti, dosuti fabrics, ceretonnes and osamburgeOther fabrics | 10% |
| 5209 29 90 | OtherOther fabrics | 10% |
| 5209 31 10 | LungiPlain weave | 10% or Rs. 150 per kg., whichever is higher |
| 5209 31 20 | SareePlain weave | 10% or Rs. 150 per kg., whichever is higher |
| 5209 31 30 | Shirting fabricsPlain weave | 10% or Rs. 150 per kg., whichever is higher |
| 5209 31 40 | Furnishing fabrics(excluding pile andPlain weave | See tariff |
| 5209 31 50 | Seersuckerchenille fabrics) | 10% or Rs. 150 per kg., whichever is higher |
| 5209 31 60 | Bedticking, domestic(other than hand dyed)chenille fabrics) | 10% or Rs. 150 per kg., whichever is higher |
| 5209 31 70 | Canvas (including duck), of carded orchenille fabrics) | 10% or Rs. 150 per kg., whichever is higher |
| 5209 31 80 | Flannelletechenille fabrics) | 10% or Rs. 150 per kg., whichever is higher |
| 5209 31 90 | Otherchenille fabrics) | 10% or Rs. 150 per kg., whichever is higher |
| 5209 32 10 | Shirting fabrics3-thread or 4-thread twill, including cross twill | 10% or Rs. 150 per kg., whichever is higher |
| 5209 32 20 | Furnishing fabrics(excluding pile and3-thread or 4-thread twill, including cross twill | See tariff |
| 5209 32 30 | Drillchenille fabrics) | 10% or Rs. 150 per kg., whichever is higher |
| 5209 32 90 | Otherchenille fabrics) | 10% or Rs. 150 per kg., whichever is higher |
| 5209 39 10 | Zari bordered sareesOther fabrics | 10% or Rs. 150 per kg., whichever is higher |
| 5209 39 90 | OtherOther fabrics | 10% or Rs. 150 per kg., whichever is higher |
| 5209 41 10 | Bleeding MadrasPlain weave | 10% or Rs. 30 per sq. m. whichever is higher |
| 5209 41 20 | SareePlain weave | 10% or Rs. 25 per sq. m. whichever is higher |
| 5209 41 30 | Shirting fabricsPlain weave | 10% or Rs. 25 per sq. m. whichever is higher |
| 5209 41 40 | Furnishing fabrics (excluding pile andPlain weave | See tariff |
| 5209 41 50 | Seersuckerchenille fabrics) | 10% or Rs. 25 per sq. m. whichever is higher |
| 5209 41 60 | Bedticking, domestic (other than hand dyed)chenille fabrics) | 10% or Rs. 25 per sq. m. whichever is higher |
| 5209 41 70 | Flannelettechenille fabrics) | 10% or Rs. 25 per sq. m. whichever is higher |
| 5209 41 90 | Otherchenille fabrics) | 10% or Rs. 25 per sq. m. whichever is higher |
| 5209 42 00 | Denim | 10% or Rs. 25 per sq. m. whichever is higher |
| 5209 43 10 | Bleeding MadrasOther fabrics of 3-thread or 4-thread twill, including cross twill | 10% or Rs. 28 per sq. m. whichever is higher |
| 5209 43 20 | Shirting fabricsOther fabrics of 3-thread or 4-thread twill, including cross twill | 10% or Rs. 28 per sq. m. whichever is higher |
| 5209 43 30 | Furnishing fabrics (excluding pile andOther fabrics of 3-thread or 4-thread twill, including cross twill | See tariff |
| 5209 43 40 | Coating (including suiting)chenille fabrics) | 10% or Rs. 28 per sq. m. whichever is higher |
| 5209 43 90 | Otherchenille fabrics) | 10% or Rs. 28 per sq. m. whichever is higher |
| 5209 49 10 | Zari bordered sariOther fabrics | 10% or Rs. 150 per kg., whichever is higher |
| 5209 49 90 | OtherOther fabrics | 10% or Rs. 150 per kg., whichever is higher |
| 5209 51 11 | Of HandloomLungis | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 51 19 | OtherLungis | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 51 20 | SareeLungis | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 51 30 | Shirting fabricsLungis | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 51 40 | Furnishing fabrics (excluding pile andLungis | See tariff |
| 5209 51 50 | Seersuckerchenille fabrics) | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 51 60 | Bedticking, domesticchenille fabrics) | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 51 70 | Flannelettechenille fabrics) | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 51 90 | Otherchenille fabrics) | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 52 10 | Shirting fabrics3-thread or 4-thread twill, including cross twill | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 52 20 | Furnishing fabrics (excluding pile and3-thread or 4-thread twill, including cross twill | See tariff |
| 5209 52 90 | Otherchenille fabrics) | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 59 10 | Zari bordered sareeOther fabrics | 10% or Rs. 24 per sq. m. whichever is higher |
| 5209 59 90 | OtherOther fabrics | 10% or Rs. 24 per sq. m. whichever is higher |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.