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HSN Code 54082412: Rayon jacquards

HSN 5408 24 12 is rayon jacquards, a tariff item of heading 5408 (woven fabrics of artificial filament yarn,including woven fabrics obtained from materials of heading 5405). GST: 5%. Basic customs duty: 10% or Rs.52 per sq.m whichever is higher. Export policy: Free; RoDTEP 1.1% of FOB value.

Checked against the official files on 2 October 2026Heading 5408Chapter 54 · Man-made filaments; strip and the like of…
GST rate5%

Total rate: half central tax, half State tax; IGST across States and on import.

Notfn 9/2025-CT (Rate) · Sch. I · S. No. 342
Basic customs dutyCompound

Standard rate, unit m2. 10% or Rs.52 per sq.m whichever is higher.

Customs Tariff · First Schedule · Ch. 54
Export policyFree

No export authorisation needed.

ITC(HS) 2022 · Schedule 2
RoDTEP1.1%

Of FOB value, exports from the domestic tariff area. AA, SEZ and EOU exports: 0.7%. Up to 31 December 2026.

Appendix 4R · w.e.f. 10 Oct 2024
Classification

Where HSN 5408 24 12 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.

Chapter
54 · Man-made filaments; strip and the like of man-made textile materials
Heading
5408 · Woven fabrics of artificial filament yarn,including woven fabrics obtained from materials of heading 5405
Group
Of rayon
Tariff item
5408 24 12 · Rayon jacquards
Unit
m2
GST

GST Rate on HSN 5408 24 12

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 rateEntryCodes namedGoods covered by the entry
5%Schedule I, S. No. 3425407, 5408Woven fabrics of manmade textile materials
18%Schedule II, S. No. 639Any ChapterGoods 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 5408 24 12

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.52 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 5408 24 12

Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 1.1% of FOB value for exports from the domestic tariff area and 0.7% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading

Other Codes Under HSN 5408

Tariff itemDescriptionBasic customs duty
5408 10 00Woven fabrics obtained from high tenacity yarn of viscose rayon20%
5408 21 10UnbleachedUnbleached or bleached20%
5408 21 20BleachedUnbleached or bleached20%
5408 22 11Rayon crepe fabricsFabrics of rayon20% or Rs.27 per sq.m whichever is higher
5408 22 12Rayon jacquardsFabrics of rayon20% or Rs.27 per sq.m whichever is higher
5408 22 13Rayon brocadesFabrics of rayon20% or Rs.27 per sq.m. whichever is higher
5408 22 14Rayon georgetteFabrics of rayon20% or Rs.27 per sq.m whichever is higher
5408 22 15Rayon tafettaFabrics of rayon20% or Rs.27 per sq.m whichever is higher
5408 22 16Rayon suitingsFabrics of rayonSee tariff
5408 22 17Rayon shirtingsFabrics of rayon20% or Rs.27 per sq.m whichever is higher
5408 22 18Rayon sareesFabrics of rayon20% or Rs.27 per sq.m whichever is higher
5408 22 19OtherFabrics of rayon20% or Rs.27 per sq.m whichever is higher
5408 22 20Fabrics of continuous filament, otherFabrics of rayonSee tariff
5408 22 90Otherthan rayonSee tariff
5408 23 00Of yarns of different coloursSee tariff
5408 24 11Rayon crepe fabricsOf rayon20% or Rs.52 per sq.m whichever is higher
5408 24 12Rayon jacquardsOf rayon10% or Rs.52 per sq.m whichever is higher
5408 24 13Rayon brocadesOf rayon20% or Rs.52 per sq.m whichever is higher
5408 24 14Rayon georgetteOf rayon20% or Rs.52 per sq.m whichever is higher
5408 24 15Rayon tafettaOf rayon10% or Rs.52 per sq.m whichever is higher
5408 24 16Rayon suitingsOf rayon20% or Rs.52 per sq.m whichever is higher
5408 24 17Rayon shirtingsOf rayon20% or Rs.52 per sq.m whichever is higher
5408 24 18Rayon sareesOf rayon10% or Rs.52 per sq.m whichever is higher
5408 24 19OtherOf rayon20% or Rs.52 per sq.m whichever is higher
5408 24 90OtherOf rayon20% or Rs.52 per sq.m whichever is higher
5408 31 10UnbleachedUnbleached or bleached20% or Rs.25 per sq.m whichever is higher
5408 31 20BleachedUnbleached or bleached20% or Rs.25 per sq.m whichever is higher
5408 32 11Rayon brocadesFabrics of rayon20% or Rs.44 per sq.m. whichever is higher
5408 32 12Rayon georgetteFabrics of rayon20% or Rs.44 per sq.m. whichever is higher
5408 32 13Rayon tafettaFabrics of rayon20% or Rs.44 per sq.m. whichever is higher
5408 32 14Rayon suitingsFabrics of rayon20% or Rs.44 per sq.m. whichever is higher
5408 32 15Rayon shirtingsFabrics of rayon20% or Rs.44 per sq.m. whichever is higher
5408 32 19OtherFabrics of rayon20% or Rs.44 per sq.m. whichever is higher
5408 32 90OtherFabrics of rayon20% or Rs.44 per sq.m. whichever is higher
5408 33 00Of yarns of different colours20% or Rs.10 per sq.m. whichever is higher
5408 34 11Rayon crepe fabricsFabric of rayon20% or Rs.11 per sq.m. whichever is higher
5408 34 12Rayon jacquardsFabric of rayon20% or Rs.11 per sq.m. whichever is higher
5408 34 13Rayon brocadesFabric of rayon20% or Rs.11 per sq.m. whichever is higher
5408 34 14Rayon georgetteFabric of rayon20% or Rs.11 per sq.m. whichever is higher
5408 34 15Rayon tafettaFabric of rayon20% or Rs.11 per sq.m. whichever is higher
5408 34 16Rayon suitingsFabric of rayon20% or Rs.11 per sq.m. whichever is higher
5408 34 17Rayon shirtingsFabric of rayon20% or Rs.11 per sq.m. whichever is higher
5408 34 18Rayon sareesFabric of rayon20% or Rs.11 per sq.m. whichever is higher
5408 34 19OtherFabric of rayon20% or Rs.11 per sq.m. whichever is higher
5408 34 20Fabrics of continuous filament, otherFabric of rayonSee tariff
5408 34 90than rayonSee tariff
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

  1. 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.
  2. 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.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. 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.

People also ask

Questions, answered

Short, direct answers to the 4 questions readers ask most on this topic.

HSN 5408 24 12 is the tariff item for rayon jacquards, under heading 5408 (Woven fabrics of artificial filament yarn,including woven fabrics obtained from materials of heading 5405) of Chapter 54.

The entries of Notification No. 9/2025-Central Tax (Rate) that reach this code give 5%. The rate depends on the description in the entry.

The basic customs duty in the Customs Tariff is 10% or Rs.52 per sq.m whichever is higher. Social welfare surcharge at 10% of the duty and IGST at the GST rate are added. An exemption notification or a trade agreement can reduce the duty actually payable.

Yes. Appendix 4R lists the code at 1.1% of FOB value. The scheme continues up to 31 December 2026.