Where HSN 6305 10 70 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 6305 10 70
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 |
|---|---|---|---|
| 18% | Schedule II, S. No. 200 | 3923 or 6305 | Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods |
| 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 6305 10 70
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 6305 10 70
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 6305
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 6305 10 10 | Jute bagging for raw cottonOf jute or of other textile bast fibres of heading 5303 | 10% |
| 6305 10 20 | Jute corn (grains) sacksOf jute or of other textile bast fibres of heading 5303 | 10% |
| 6305 10 30 | Jute hessian bagsOf jute or of other textile bast fibres of heading 5303 | 10% |
| 6305 10 40 | Jute sacking bagsOf jute or of other textile bast fibres of heading 5303 | 10% |
| 6305 10 50 | Jute wool sacksOf jute or of other textile bast fibres of heading 5303 | 10% |
| 6305 10 60 | Plastic coated or paper cum polythene lined jute bags and sacksOf jute or of other textile bast fibres of heading 5303 | 10% |
| 6305 10 70 | Paper laminated hessian juteOf jute or of other textile bast fibres of heading 5303 | 10% |
| 6305 10 80 | Jute soil saversOf jute or of other textile bast fibres of heading 5303 | 10% |
| 6305 10 90 | OtherOf jute or of other textile bast fibres of heading 5303 | 10% |
| 6305 20 00 | Of cotton | 10% |
| 6305 32 00 | Flexible intermediate bulk containers | 10% |
| 6305 33 00 | Other, of polyethylene or polypropylene strip or the like | 10% |
| 6305 39 00 | Other | 10% |
| 6305 90 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.