Where HSN 5515 21 40 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 5515 21 40
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 5515 21 40
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.55 per sq. metre., 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 5515 21 40
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 5515
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 5515 11 10 | UnbleachedMixed mainly or solely with viscos rayon staple fibres | 20% or Rs.40 per sq. metre, whichever is higher |
| 5515 11 20 | BleachedMixed mainly or solely with viscos rayon staple fibres | 20% or Rs.40 per sq. metre, whichever is higher |
| 5515 11 30 | DyedMixed mainly or solely with viscos rayon staple fibres | 20% or Rs.40 per sq. metre, whichever is higher |
| 5515 11 40 | PrintedMixed mainly or solely with viscos rayon staple fibres | 20% or Rs.40 per sq. metre, whichever is higher |
| 5515 11 90 | OtherMixed mainly or solely with viscos rayon staple fibres | 20% or Rs.40 per sq. metre, whichever is higher |
| 5515 12 10 | UnbleachedMixed mainly or solely with man-made filaments | 20% or Rs. 95 per kg., whichever is higher |
| 5515 12 20 | BleachedMixed mainly or solely with man-made filaments | 20% or Rs. 95 per kg., whichever is higher |
| 5515 12 30 | DyedMixed mainly or solely with man-made filaments | 20% or Rs. 95 per kg., whichever is higher |
| 5515 12 40 | PrintedMixed mainly or solely with man-made filaments | 20% or Rs. 95 per kg., whichever is higher |
| 5515 12 90 | OtherMixed mainly or solely with man-made filaments | 20% or Rs. 95 per kg., whichever is higher |
| 5515 13 10 | UnbleachedMixed mainly or solely with wool or fine animal hair | 20% or Rs.75 per sq. metre., whichever is higher |
| 5515 13 20 | BleachedMixed mainly or solely with wool or fine animal hair | 20% or Rs.75 per sq. metre., whichever is higher |
| 5515 13 30 | DyedMixed mainly or solely with wool or fine animal hair | 20% or Rs.75 per sq. metre., whichever is higher |
| 5515 13 40 | PrintedMixed mainly or solely with wool or fine animal hair | 20% or Rs.75 per sq. metre., whichever is higher |
| 5515 13 90 | OtherMixed mainly or solely with wool or fine animal hair | 20% or Rs.75 per sq. metre., whichever is higher |
| 5515 19 10 | UnbleachedOther | 20% or Rs.45 per sq. metre., whichever is higher |
| 5515 19 20 | BleachedOther | 20% or Rs.45 per sq. metre., whichever is higher |
| 5515 19 30 | DyedOther | 20% or Rs.45 per sq. metre., whichever is higher |
| 5515 19 40 | PrintedOther | 20% or Rs.45 per sq. metre., whichever is higher |
| 5515 19 90 | OtherOther | 20% or Rs.45 per sq. metre., whichever is higher |
| 5515 21 10 | UnbleachedMixed mainly or solely with man-made filaments | 20% or Rs.55 per sq. metre., whichever is higher |
| 5515 21 20 | BleachedMixed mainly or solely with man-made filaments | 20% or Rs.55 per sq. metre., whichever is higher |
| 5515 21 30 | DyedMixed mainly or solely with man-made filaments | 20% or Rs.55 per sq. metre., whichever is higher |
| 5515 21 40 | PrintedMixed mainly or solely with man-made filaments | 20% or Rs.55 per sq. metre., whichever is higher |
| 5515 21 90 | OtherMixed mainly or solely with man-made filaments | 20% or Rs.55 per sq. metre., whichever is higher |
| 5515 22 10 | UnbleachedMixed mainly or solely with wool or fine animal hair | 10% or Rs.140 per kg., whichever is higher |
| 5515 22 20 | BleachedMixed mainly or solely with wool or fine animal hair | 10% or Rs.140 per kg., whichever is higher |
| 5515 22 30 | DyedMixed mainly or solely with wool or fine animal hair | 20% or Rs.140 per kg., whichever is higher |
| 5515 22 40 | PrintedMixed mainly or solely with wool or fine animal hair | 10% or Rs.140 per kg., whichever is higher |
| 5515 22 90 | OtherMixed mainly or solely with wool or fine animal hair | 20% or Rs.140 per kg., whichever is higher |
| 5515 29 10 | UnbleachedOther | 10% or Rs.30 per sq. metre, whichever is higher |
| 5515 29 20 | BleachedOther | 10% or Rs.30 per sq. metre, whichever is higher |
| 5515 29 30 | DyedOther | 20% or Rs.30 per sq. metre, whichever is higher |
| 5515 29 40 | PrintedOther | See tariff |
| 5515 29 90 | OtherOther | 20% or Rs.30 per sq. metre, whichever is higher |
| 5515 91 10 | UnbleachedMixed mainly or solely with man-made filaments | 20% or Rs.40 per sq. metre, whichever is higher |
| 5515 91 20 | BleachedMixed mainly or solely with man-made filaments | 20% or Rs.40 per sq. metre, whichever is higher |
| 5515 91 30 | DyedMixed mainly or solely with man-made filaments | 20% or Rs.40 per sq. metre, whichever is higher |
| 5515 91 40 | PrintedMixed mainly or solely with man-made filaments | 20% or Rs.40 per sq. metre, whichever is higher |
| 5515 91 90 | OtherMixed mainly or solely with man-made filaments | 20% or Rs.40 per sq. metre, whichever is higher |
| 5515 99 10 | UnbleachedOther | 20% or Rs.35 per sq. metre, whichever is higher |
| 5515 99 20 | BleachedOther | 20% or Rs.35 per sq. metre, whichever is higher |
| 5515 99 30 | DyedOther | 20% or Rs.35 per sq. metre, whichever is higher |
| 5515 99 40 | PrintedOther | 20% or Rs.35 per sq. metre, whichever is higher |
| 5515 99 50 | Fabrics made of 100% inherentOther | See tariff |
| 5515 99 90 | OtherFR synthetic fibre | 20% or Rs.35 per sq. metre, 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.