Where HSN 5408 32 90 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 Rate on HSN 5408 32 90
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. 342 | 5407, 5408 | Woven fabrics of manmade textile materials |
| 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.
Customs Duty on HSN 5408 32 90
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 20% or Rs.44 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 Policy and RoDTEP for HSN 5408 32 90
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.
- 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.
Other Codes Under HSN 5408
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 5408 10 00 | Woven fabrics obtained from high tenacity yarn of viscose rayon | 20% |
| 5408 21 10 | UnbleachedUnbleached or bleached | 20% |
| 5408 21 20 | BleachedUnbleached or bleached | 20% |
| 5408 22 11 | Rayon crepe fabricsFabrics of rayon | 20% or Rs.27 per sq.m whichever is higher |
| 5408 22 12 | Rayon jacquardsFabrics of rayon | 20% or Rs.27 per sq.m whichever is higher |
| 5408 22 13 | Rayon brocadesFabrics of rayon | 20% or Rs.27 per sq.m. whichever is higher |
| 5408 22 14 | Rayon georgetteFabrics of rayon | 20% or Rs.27 per sq.m whichever is higher |
| 5408 22 15 | Rayon tafettaFabrics of rayon | 20% or Rs.27 per sq.m whichever is higher |
| 5408 22 16 | Rayon suitingsFabrics of rayon | See tariff |
| 5408 22 17 | Rayon shirtingsFabrics of rayon | 20% or Rs.27 per sq.m whichever is higher |
| 5408 22 18 | Rayon sareesFabrics of rayon | 20% or Rs.27 per sq.m whichever is higher |
| 5408 22 19 | OtherFabrics of rayon | 20% or Rs.27 per sq.m whichever is higher |
| 5408 22 20 | Fabrics of continuous filament, otherFabrics of rayon | See tariff |
| 5408 22 90 | Otherthan rayon | See tariff |
| 5408 23 00 | Of yarns of different colours | See tariff |
| 5408 24 11 | Rayon crepe fabricsOf rayon | 20% or Rs.52 per sq.m whichever is higher |
| 5408 24 12 | Rayon jacquardsOf rayon | 10% or Rs.52 per sq.m whichever is higher |
| 5408 24 13 | Rayon brocadesOf rayon | 20% or Rs.52 per sq.m whichever is higher |
| 5408 24 14 | Rayon georgetteOf rayon | 20% or Rs.52 per sq.m whichever is higher |
| 5408 24 15 | Rayon tafettaOf rayon | 10% or Rs.52 per sq.m whichever is higher |
| 5408 24 16 | Rayon suitingsOf rayon | 20% or Rs.52 per sq.m whichever is higher |
| 5408 24 17 | Rayon shirtingsOf rayon | 20% or Rs.52 per sq.m whichever is higher |
| 5408 24 18 | Rayon sareesOf rayon | 10% or Rs.52 per sq.m whichever is higher |
| 5408 24 19 | OtherOf rayon | 20% or Rs.52 per sq.m whichever is higher |
| 5408 24 90 | OtherOf rayon | 20% or Rs.52 per sq.m whichever is higher |
| 5408 31 10 | UnbleachedUnbleached or bleached | 20% or Rs.25 per sq.m whichever is higher |
| 5408 31 20 | BleachedUnbleached or bleached | 20% or Rs.25 per sq.m whichever is higher |
| 5408 32 11 | Rayon brocadesFabrics of rayon | 20% or Rs.44 per sq.m. whichever is higher |
| 5408 32 12 | Rayon georgetteFabrics of rayon | 20% or Rs.44 per sq.m. whichever is higher |
| 5408 32 13 | Rayon tafettaFabrics of rayon | 20% or Rs.44 per sq.m. whichever is higher |
| 5408 32 14 | Rayon suitingsFabrics of rayon | 20% or Rs.44 per sq.m. whichever is higher |
| 5408 32 15 | Rayon shirtingsFabrics of rayon | 20% or Rs.44 per sq.m. whichever is higher |
| 5408 32 19 | OtherFabrics of rayon | 20% or Rs.44 per sq.m. whichever is higher |
| 5408 32 90 | OtherFabrics of rayon | 20% or Rs.44 per sq.m. whichever is higher |
| 5408 33 00 | Of yarns of different colours | 20% or Rs.10 per sq.m. whichever is higher |
| 5408 34 11 | Rayon crepe fabricsFabric of rayon | 20% or Rs.11 per sq.m. whichever is higher |
| 5408 34 12 | Rayon jacquardsFabric of rayon | 20% or Rs.11 per sq.m. whichever is higher |
| 5408 34 13 | Rayon brocadesFabric of rayon | 20% or Rs.11 per sq.m. whichever is higher |
| 5408 34 14 | Rayon georgetteFabric of rayon | 20% or Rs.11 per sq.m. whichever is higher |
| 5408 34 15 | Rayon tafettaFabric of rayon | 20% or Rs.11 per sq.m. whichever is higher |
| 5408 34 16 | Rayon suitingsFabric of rayon | 20% or Rs.11 per sq.m. whichever is higher |
| 5408 34 17 | Rayon shirtingsFabric of rayon | 20% or Rs.11 per sq.m. whichever is higher |
| 5408 34 18 | Rayon sareesFabric of rayon | 20% or Rs.11 per sq.m. whichever is higher |
| 5408 34 19 | OtherFabric of rayon | 20% or Rs.11 per sq.m. whichever is higher |
| 5408 34 20 | Fabrics of continuous filament, otherFabric of rayon | See tariff |
| 5408 34 90 | than rayon | See tariff |
- 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.