Where HSN 6302 21 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 6302 21 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. 390 | 63 [other than 6305 32 00, 6305 33 00, 6309] | Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece (chapter-wide entry) |
| 18% | Schedule II, S. No. 199 | 63 [other than 6309] | Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags] (chapter-wide entry) |
| 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 6302 21 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 10% or Rs. 108 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 6302 21 90
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. The code is not listed in Appendix 4R, so RoDTEP is not available on it.
Other Codes Under HSN 6302
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 6302 10 10 | Of cottonBed linen, knitted or crocheted | 10% |
| 6302 10 90 | OtherBed linen, knitted or crocheted | 10% |
| 6302 21 10 | HandloomOf cotton | 10% or Rs. 108 per kg., whichever is higher |
| 6302 21 90 | OtherOf cotton | 10% or Rs. 108 per kg., whichever is higher |
| 6302 22 00 | Of man-made fibres | 10% |
| 6302 29 00 | Of other textile materials | 10% |
| 6302 31 00 | Of cotton | 10% or Rs. 96 per kg., whichever is higher |
| 6302 32 00 | Of man-made fibres | 10% |
| 6302 39 00 | Of other textile materials | 10% |
| 6302 40 10 | Of silkTable linen, knitted or crocheted | 10% |
| 6302 40 20 | Of wool or fine animal hairTable linen, knitted or crocheted | 10% |
| 6302 40 30 | Of cottonTable linen, knitted or crocheted | 10% |
| 6302 40 40 | Of man-made fibresTable linen, knitted or crocheted | 10% |
| 6302 40 90 | OtherTable linen, knitted or crocheted | 10% |
| 6302 51 10 | HandloomOf cotton | 10% |
| 6302 51 90 | OtherOf cotton | 10% |
| 6302 53 00 | Of man-made fibres | 10% |
| 6302 59 00 | Of other textile materials | 10% |
| 6302 60 10 | HandloomToilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton | 10% |
| 6302 60 90 | OtherToilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton | 10% |
| 6302 91 10 | HandloomOf cotton | 10% |
| 6302 91 90 | OtherOf cotton | 10% |
| 6302 93 00 | Of man-made fibres | 10% |
| 6302 99 00 | Of other textile materials | 10% |
- 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 or speak to our CA team before you act on it.