Chapter 51
Headings in HSN Chapter 51
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 5101 | Wool, not carded or combed: | 18% | 2.5% | 5 |
| 5102 | Fine or coarse animal hair, not carded or combed | 18% | 5% | 6 |
| 5103 | Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock | 18% | 5% / 10% | 6 |
| 5104 | Garnetted stock of wool or of fine or coarse animal hair | 5% | 10% | 2 |
| 5105 | Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) | 5% | 2.5% / 10% | 7 |
| 5106 | Yarn of carded wool, not put up for retail sale | 5% | 10% | 6 |
| 5107 | Yarn of combed wool, not put up for retail sale | 5% | 10% | 10 |
| 5108 | Yarn of fine animal hair (carded or combed), not put up for retail sale | 5% | 10% | 2 |
| 5109 | Yarn of wool or fine animal hair, put up for retail sale | 5% | 10% | 3 |
| 5110 | Yarn of coarse animal hair or of horse hair (including gimped horsehair yarn), whether or not put up for retail sale | 5% | 10% | 2 |
| 5111 | Woven fabrics of carded wool or of carded fine animal hair | 5% | Varies | 25 |
| 5112 | Woven fabrics of combed wool or of combed fine animal hair | 5% | Varies | 26 |
| 5113 | Woven fabrics of coarse animal hair or of horse hair | 5% | See tariff | 5 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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.