Where HSN 6304 19 30 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 6304 19 30
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 6304 19 30
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.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 6304 19 30
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 6304
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 6304 11 00 | Knitted or crocheted | 10% |
| 6304 19 10 | Bedsheets and bedcovers, of cottonother | 10% |
| 6304 19 20 | Bedspreads of silkother | 10% |
| 6304 19 30 | Bedsheets and bedcovers of man-made fibresother | 10% |
| 6304 19 40 | Bed sheets and Bed covers of cotton, Handloomother | 10% |
| 6304 19 90 | Otherother | 10% |
| 6304 20 00 | #Bed nets specified in Sub-heading Note 1 to this Chapter | 10% |
| 6304 91 10 | Silk beltKnitted or crocheted | 10% |
| 6304 91 20 | Woollen cushion coverKnitted or crocheted | 10% |
| 6304 91 90 | OtherKnitted or crocheted | 10% |
| 6304 92 11 | Of HandloomCounterpanes | 10% |
| 6304 92 19 | OtherCounterpanes | 10% |
| 6304 92 21 | Of HandloomNapkins | 10% |
| 6304 92 29 | OtherNapkins | 10% |
| 6304 92 31 | Of HandloomPillow cases and pillow slips | 10% |
| 6304 92 39 | OtherPillow cases and pillow slips | 10% |
| 6304 92 41 | of HandloomTable cloth and Table Covers | 10% |
| 6304 92 49 | OtherTable cloth and Table Covers | 10% |
| 6304 92 50 | Terry towelTable cloth and Table Covers | 10% |
| 6304 92 60 | Towels, other than terry towelTable cloth and Table Covers | 10% |
| 6304 92 70 | Mosquito netsTable cloth and Table Covers | 10% |
| 6304 92 81 | Of HandloomCushion covers | 10% |
| 6304 92 89 | OtherCushion covers | 10% |
| 6304 92 91 | Of HandloomOther furnishing articles | 10% |
| 6304 92 99 | OtherOther furnishing articles | 10% |
| 6304 93 00 | Not knitted or crocheted, of synthetic fibres | 10% |
| 6304 99 10 | Silk cushion coversNot knitted or crocheted, of other textile material | 10% |
| 6304 99 91 | Of silk, HandloomOther | 10% |
| 6304 99 92 | Of wool, HandloomOther | 10% |
| 6304 99 99 | OtherOther | 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.