Where HSN 5514 49 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 Rate on HSN 5514 49 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. 348 | 5512 to 5516 | Woven fabrics of manmade staple fibres |
| 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 5514 49 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 20% or Rs.114 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 Policy and RoDTEP for HSN 5514 49 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.6% of FOB value for exports from the domestic tariff area and 0.4% 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 5514
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 5514 11 10 | UnbleachedOf polyester staple fibres, plain weave | 20% |
| 5514 11 20 | BleachedOf polyester staple fibres, plain weave | 20% |
| 5514 12 10 | Unbleached3-thread or 4-thread twill, including cross twill, of polyester staple fibres | 20% |
| 5514 12 20 | Bleached3-thread or 4-thread twill, including cross twill, of polyester staple fibres | 20% |
| 5514 19 10 | UnbleachedOther | 20% |
| 5514 19 20 | BleachedOther | 20% |
| 5514 21 00 | Of polyester staple fibres, | See tariff |
| 5514 22 00 | 3-thread or 4-thread twill, | See tariff |
| 5514 23 00 | Other woven fabrics of | See tariff |
| 5514 29 00 | Other woven fabrics | 20% or Rs.121 per kg. whichever is higher |
| 5514 30 11 | Of polyester staple fibres,Of yarns of different colours | See tariff |
| 5514 30 12 | 3-thread or 4-thread twill,plain weave | See tariff |
| 5514 30 13 | Other woven fabrics ofincluding cross twill, of polyester staple fibres | See tariff |
| 5514 30 19 | Other woven fabricspolyester staple fibres | 20% or Rs.31 per sq. metre, whichever is higher |
| 5514 41 00 | Of polyester staple fibres, | See tariff |
| 5514 42 00 | 3-thread or 4-thread twill, | See tariff |
| 5514 43 00 | Other woven fabrics of | See tariff |
| 5514 49 00 | Other woven fabrics | 20% or Rs.114 per kg., whichever is higher |
- 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.