Classification
Where HSN 5211 42 00 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 5211 42 00
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 5211 42 00
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. 18 per sq. m 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 5211 42 00
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 5211
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 5211 11 10 | Shirting fabricsPlain weave | 10% |
| 5211 11 20 | SareePlain weave | 10% |
| 5211 11 90 | OtherPlain weave | 10% |
| 5211 12 10 | Shirting fabrics3-thread or 4-thread twill, including cross twill | 10% |
| 5211 12 20 | Twill, not elsewhere specified (including gaberdine)3-thread or 4-thread twill, including cross twill | 10% |
| 5211 12 30 | Damask3-thread or 4-thread twill, including cross twill | 10% |
| 5211 12 90 | Other3-thread or 4-thread twill, including cross twill | 10% |
| 5211 19 00 | Other fabrics | 10% |
| 5211 20 10 | Shirting fabricsBleached | 10% |
| 5211 20 20 | Canvas (including duck) of carded or combed yarnBleached | 10% |
| 5211 20 30 | FlanneletteeBleached | 10% |
| 5211 20 40 | SareeBleached | 10% |
| 5211 20 50 | Crepe fabric including Crepe checksBleached | 10% |
| 5211 20 60 | Twill fabricsBleached | 10% |
| 5211 20 91 | Zari bordered sariOther | See tariff |
| 5211 20 92 | Dedsuti, dosuti, ceretonnes and osamburgeOther | 10% |
| 5211 20 99 | OtherOther | 10% |
| 5211 31 10 | Shirting fabricsPlain weave | 10% or Rs. 150 per kg., whichever is higher |
| 5211 31 20 | Canvas (including duck) of carded orPlain weave | See tariff |
| 5211 31 30 | Coating (including suitings) m2combed yarn | 10% or Rs. 150 per kg., whichever is higher |
| 5211 31 40 | Flannellette m2combed yarn | 10% or Rs. 150 per kg., whichever is higher |
| 5211 31 50 | Saree m2combed yarn | 10% or Rs. 150 per kg., whichever is higher |
| 5211 31 90 | Other m2combed yarn | 10% or Rs. 150 per kg., whichever is higher |
| 5211 32 10 | Crepe fabrics including crepe checks m23-thread or 4-thread twill, including cross twill | 10% or Rs. 150 per kg., whichever is higher |
| 5211 32 20 | Shirting fabrics m23-thread or 4-thread twill, including cross twill | 10% or Rs. 150 per kg., whichever is higher |
| 5211 32 30 | Twill, not elsewhere specified m23-thread or 4-thread twill, including cross twill | See tariff |
| 5211 32 40 | Trousers or pant fabrics m2(including gaberdine) | See tariff |
| 5211 32 90 | Other m2(excluding jeans and crepe) | 10% or Rs. 150 per kg., whichever is higher |
| 5211 39 10 | Zari bordered sarees m2Other fabrics | 10% or Rs. 150 per kg., whichever is higher |
| 5211 39 90 | Other m2Other fabrics | 10% or Rs. 150 per kg., whichever is higher |
| 5211 41 10 | Bleeding Madras m2Plain weave | 10% or Rs. 35 per sq. m whichever is higher |
| 5211 41 20 | Check shirting (excluding crepe checks) m2Plain weave | 10% or Rs. 35 per sq. m whichever is higher |
| 5211 41 30 | Shirting m2Plain weave | 10% or Rs. 35 per sq. m whichever is higher |
| 5211 41 40 | Suitings m2Plain weave | See tariff |
| 5211 41 50 | Flannelette m2Plain weave | 10% or Rs. 35 per sq. m whichever is higher |
| 5211 41 60 | Saree m2Plain weave | 10% or Rs. 35 per sq. m whichever is higher |
| 5211 41 70 | Parachute fabrics m2Plain weave | 10% or Rs. 35 per sq. m whichever is higher |
| 5211 41 90 | Other m2Plain weave | 10% or Rs. 35 per sq. m whichever is higher |
| 5211 42 00 | Denim m2 | 10% or Rs. 18 per sq. m whichever is higher |
| 5211 43 10 | Bleeding MadrasOther fabrics of 3-thread or 4-thread twill, including cross twill | 10% or Rs. 32 per sq. m whichever is higher |
| 5211 43 20 | Crepe fabricsOther fabrics of 3-thread or 4-thread twill, including cross twill | 10% or Rs. 32 per sq. m whichever is higher |
| 5211 43 30 | Shirting fabricsOther fabrics of 3-thread or 4-thread twill, including cross twill | 10% or Rs. 32 per sq. m whichever is higher |
| 5211 43 40 | SuitingsOther fabrics of 3-thread or 4-thread twill, including cross twill | 10% or Rs. 32 per sq. m whichever is higher |
| 5211 43 90 | OtherOther fabrics of 3-thread or 4-thread twill, including cross twill | 10% or Rs. 32 per sq. m whichever is higher |
| 5211 49 10 | Zari bordered sareesOther fabrics | 10% or Rs. 150 per kg., whichever is higher |
| 5211 49 90 | OtherOther fabrics | 10% or Rs. 150 per kg., whichever is higher |
| 5211 51 10 | Shirting fabricsPlain weave | 10% or Rs. 12 per sq. m. whichever is higher |
| 5211 51 20 | Furnishing fabrics (excluding pile andPlain weave | See tariff |
| 5211 51 30 | Flannelettechenille fabrics) | See tariff |
| 5211 51 40 | Long cloth (chintz)30th | 10% or Rs. 12 per sq. m. whichever is higher |
| 5211 51 50 | Saree30th | 10% or Rs. 12 per sq. m. whichever is higher |
| 5211 51 90 | Other30th | 10% or Rs. 12 per sq. m. whichever is higher |
| 5211 52 10 | Crepe fabrics including crepe checks3-thread or 4-thread twill, including cross twill | 10% or Rs. 12 per sq. m. whichever is higher |
| 5211 52 20 | Shirting fabrics3-thread or 4-thread twill, including cross twill | 10% or Rs. 12 per sq. m. whichever is higher |
| 5211 52 30 | Twill, not elsewhere specified3-thread or 4-thread twill, including cross twill | See tariff |
| 5211 52 90 | Other(including gaberdine) | 10% or Rs. 12 per sq. m. whichever is higher |
| 5211 59 10 | Zari bordered sareeOther fabrics | 10% or Rs. 12 per sq. m. whichever is higher |
| 5211 59 90 | OtherOther fabrics | 10% or Rs. 12 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 with the official source before you act on it.