HSN Code for Silk sarees
The HSN code for qualifying silk sarees is 50072010 in India.
Silk sarees fall under HSN Heading 5007, which covers woven fabrics of silk or silk waste. Under the Indian tariff, 50072010 specifically covers sarees within the category of fabrics containing 85% or more by weight of silk or silk waste other than noil silk.
Silk sarees under HSN 5007 generally attract 5% GST.
What Is the HSN Code for Silk Sarees?
The specific HSN code is:
50072010 — Sarees
The classification hierarchy is:
- Chapter 50 – Silk
- Heading 5007 – Woven fabrics of silk or silk waste
- Subheading 500720 – Other fabrics containing 85% or more by weight of silk or silk waste other than noil silk
- Tariff Item 50072010 – Sarees
The related code 50072090 covers other qualifying silk fabrics and should not be used as the default code for silk sarees.
Silk Sarees HSN Code – Quick Summary
| Particular | Details |
|---|---|
| Product | Silk Saree |
| HSN Heading | 5007 |
| HSN Subheading | 500720 |
| Specific HSN Code | 50072010 |
| GST Rate | 5% |
| Chapter | 50 – Silk |
| Classification | HSN – Goods |
When Does HSN 50072010 Apply?
HSN 50072010 applies to sarees falling within the 500720 category, which covers woven fabrics containing 85% or more by weight of silk or silk waste other than noil silk.
This is the key distinction because not every saree marketed as a “silk saree” will necessarily have the same fibre composition.
For accurate classification, businesses should check the actual textile composition of the saree.
What About Blended Silk Sarees?
If a saree contains substantial amounts of other fibres such as:
- Cotton
- Polyester
- Viscose
- Other man-made fibres
its HSN classification may depend on the textile composition and the applicable rules for mixed fabrics.
Therefore, 50072010 should not automatically be applied solely because a product is commercially described as a silk saree.
GST Rate on Silk Sarees
Silk sarees falling under HSN 5007 generally attract 5% GST.
For an applicable intra-state supply:
- 2.5% CGST
- 2.5% SGST
For an applicable inter-state supply:
- 5% IGST
The GST treatment follows the classification of the textile product.
What Is Covered Under HSN 5007?
HSN 5007 broadly covers woven fabrics of silk or silk waste.
Important classifications within this heading include:
| HSN Code | Description |
| 50071000 | Fabrics of noil silk |
| 50072010 | Sarees |
| 50072090 | Other fabrics containing 85% or more silk/silk waste under 500720 |
| 50079010 | Other handloom woven silk fabrics |
| 50079090 | Other woven silk fabrics |
For a qualifying silk saree, 50072010 is the most specific relevant tariff item.
Difference Between HSN 50072010 and 50072090
The distinction is straightforward:
50072010 specifically covers sarees.
50072090 covers other woven silk fabrics within the same 500720 category.
Therefore, using 50072090 for a silk saree is less specific and generally incorrect where 50072010 applies.
Does the Type of Silk Change the HSN Code?
Traditional silk sarees may use different types of silk, such as:
- Mulberry silk
- Tussar silk
- Eri silk
- Muga silk
The commercial name of the silk does not by itself determine the HSN code.
The important factors are the actual fibre composition, fabric construction and tariff description.
A saree meeting the conditions of HSN 500720 and classified as a saree falls under 50072010.
Silk Saree vs Other Saree HSN Codes
Sarees are classified according to their constituent textile fibre.
For example:
- Silk sarees → Heading 5007
- Cotton sarees → Generally headings 5208 or 5209, depending on fabric weight and construction
- Man-made filament sarees → Generally headings such as 5407 or 5408, depending on the material
This is why the fibre composition should be checked before assigning an HSN code.
Related HSN Codes
| HSN Code | Description |
| 5007 | Woven fabrics of silk or silk waste |
| 50071000 | Fabrics of noil silk |
| 50072010 | Silk sarees under the applicable 500720 classification |
| 50072090 | Other qualifying woven silk fabrics |
| 50079010 | Other handloom woven silk fabrics |
| 50079090 | Other woven silk fabrics |
FAQs About Silk Sarees HSN Code
Can a blended saree use HSN 50072010?
Not automatically. The correct classification depends on the saree’s actual fibre composition. Sarees with significant cotton or man-made fibre content may fall under another textile chapter.
Is HSN 50072090 the code for silk sarees?
50072090 is the “other” category under 500720. The Indian tariff specifically provides 50072010 for sarees, making it the more specific code where applicable.
Are handloom silk fabrics always classified as silk sarees?
No. 50079010 covers certain other handloom woven silk fabrics. Whether an article qualifies specifically as a saree under 50072010 depends on its tariff description and composition.
Does pure silk and artificial silk use the same HSN?
No. Artificial or man-made fibres are not classified as natural silk merely because the finished product resembles silk. Their classification depends on the actual fibre used.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST Rates FAQ for sarees and dhotis
- CBIC — GST Goods and Services Rates for HSN 5007
- Ministry of Commerce & Industry, Government of India — Indian tariff schedule for Chapter 50
- Government of India tariff schedule — HSN 50072010 and 50072090
Last Reviewed: 5 October 2026
The exact classification depends on the textile composition. HSN 50072010 applies specifically to sarees falling within the relevant silk-fabric classification.
