Headings in HSN Chapter 54
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 |
|---|---|---|---|---|
| 5401 | Sewing thread of man-made filaments, whether or not put up for retail sale | 5% | 5% | 2 |
| 5402 | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex | 5% | 2.5% / 5% / 20% | 33 |
| 5403 | Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex | 5% | 5% | 30 |
| 5404 | Synthetic monofilament of 67 decitex or more and of which no cross- sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetictextile materials of an… | 5% | 5% | 8 |
| 5405 | Artificial monofilament of 67 decitex or more, no cross-sectional dimension exceeds 1mm; strip and the like (e.g. artificial straw), of artificial textile materials of a width not exceeding… | 5% | 5% | 1 |
| 5406 | Man-made filament yarn (other than sewing thread), put up for retail sale | 5% | 5% | 2 |
| 5407 | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 | 5% | Varies | 124 |
| 5408 | Woven fabrics of artificial filament yarn,including woven fabrics obtained from materials of heading 5405 | 5% | Varies | 46 |
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 with the official source before you act on it.