Headings in HSN Chapter 55
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 |
|---|---|---|---|---|
| 5501 | Wool, not carded or combed: synthetic filament tow | 5% | 5% | 7 |
| 5502 | Artificial filament tow | 5% | 5% | 4 |
| 5503 | Synthetic staple fibres, not carded, combed or otherwise processed for spinning | 5% | 2.5% / 5% | 15 |
| 5504 | Artificial staple fibres, not carded, combed or otherwise spinning | 5% | 2.5% / 5% | 9 |
| 5505 | Waste (including noils, yarn waste and garnetted stock) | 5% | 5% | 3 |
| 5506 | Synthetic staple fibres, carded combed or otherwise processed for spinning | 5% | 5% | 6 |
| 5507 | Artificial staple fibres, carded, combed or otherwise processed | 18% | 5% | 5 |
| 5508 | Sewing thread of man-made staple fibres, whether or retail sale | 5% | 5% | 2 |
| 5509 | Yarn (other than sewing thread) of synthetic staple fibres for retail sale | 5% | 5% | 25 |
| 5510 | Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale | 5% | 5% | 16 |
| 5511 | Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale | 5% | 10% | 4 |
| 5512 | Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres | 5% | Varies | 15 |
| 5513 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2 | 5% | Varies | 15 |
| 5514 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2 | 5% | Varies | 18 |
| 5515 | Other woven fabrics of synthetic staple fibres | 5% | Varies | 46 |
| 5516 | Woven fabrics of artificial staple fibres | 5% | Varies | 27 |
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.