Textile fabrics fall under different HSN codes depending on their fibre composition, weaving method and processing. Common classifications include 5007 for silk, 5208–5212 for cotton, 5407–5408 for man-made filament fabrics and Chapter 60 for knitted fabrics. Most ordinary textile fabrics attract 5% GST in India.
What Is the HSN Code for Textile Fabrics?
There is no single HSN code for all textile fabrics.
Textile fabrics are primarily classified under Chapters 50 to 60 of the Indian Customs Tariff, depending on their material and construction.
For example, cotton woven fabrics fall under headings 5208–5212, while knitted fabrics generally fall under Chapter 60.
The appropriate HSN classification depends on the type of fibre, fabric construction, weight and finishing process.
Textile Fabrics HSN Code List
| Textile Fabric Type | HSN Code | GST Rate |
|---|---|---|
| Silk woven fabrics | 5007 | 5% |
| Woollen woven fabrics | 5111–5113 | 5% |
| Cotton woven fabrics | 5208–5212 | 5% |
| Linen and other vegetable-fibre fabrics | 5309–5311 | 5% |
| Synthetic filament woven fabrics | 5407 | 5% |
| Artificial filament woven fabrics | 5408 | 5% |
| Man-made staple-fibre woven fabrics | 5512–5516 | 5% |
| Knitted or crocheted fabrics | Chapter 60 | 5% |
| Certain coated or industrial textile fabrics | Chapter 59 | Varies |
Note: These are broad headings or heading ranges. The specific six-digit or eight-digit HSN code depends on the fabric’s composition and technical characteristics.
GST Rate on Textile Fabrics in India
Most ordinary textile fabrics attract 5% GST under the applicable tariff headings.
For intra-state supplies:
-
CGST: 2.5%
-
SGST: 2.5%
For inter-state supplies:
-
IGST: 5%
This generally applies to qualifying cotton, silk, wool, linen, man-made and knitted fabrics.
However, certain coated, laminated, technical and specially processed fabrics may attract a different GST rate depending on their classification.
GST Calculation Example
Suppose a textile wholesaler sells cotton fabric worth ₹20,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable Value | ₹20,000 |
| GST @ 5% | ₹1,000 |
| Total Invoice Value | ₹21,000 |
How Are Different Textile Fabrics Classified?
Cotton Fabrics
Cotton woven fabrics generally fall under HSN 5208–5212.
The classification depends on factors such as fabric weight, cotton content and whether the fabric is bleached, dyed, printed or otherwise finished.
Silk Fabrics
Woven silk fabrics generally fall under HSN 5007.
The specific tariff item depends on the fabric type and characteristics.
Synthetic and Artificial Fabrics
Woven fabrics made from synthetic filament yarn generally fall under HSN 5407, while woven fabrics made from artificial filament yarn generally fall under HSN 5408.
Fabrics made from man-made staple fibres are classified under headings 5512–5516, depending on their composition.
Knitted and Crocheted Fabrics
Knitted and crocheted fabrics fall under Chapter 60, rather than the headings for ordinary woven fabrics.
The classification depends on the fabric structure and applicable tariff description.
Does HSN 5901 Apply to All Textile Fabrics?
No. HSN 5901 does not cover all textile fabrics.
Heading 5901 specifically covers textile fabrics coated with gum or amylaceous substances of a kind used for outer covers of books or similar articles, as well as tracing cloth, prepared painting canvas and certain stiffened textile fabrics.
Ordinary cotton, silk, synthetic and knitted fabrics are generally classified under their respective textile headings.
Therefore, businesses should not automatically use HSN 5901 for every textile fabric.
Textile Fabrics vs Readymade Garments: HSN Difference
Textile fabrics and finished garments are classified separately.
| Product Category | HSN Chapter |
|---|---|
| Textile fabrics | Generally Chapters 50–60 |
| Knitted or crocheted garments | Chapter 61 |
| Woven garments | Chapter 62 |
Fabric sold by the metre is generally classified according to its textile composition and construction.
Once the material is manufactured into a finished garment, a different HSN classification may apply.
Frequently Asked Questions
Do printed and dyed fabrics have different HSN codes?
They can. Several textile headings distinguish between unbleached, bleached, dyed, printed and other finished fabrics at the subheading level.
Is the HSN code for polyester fabric always 5407?
No. Polyester filament woven fabrics commonly fall under 5407, while polyester staple-fibre woven fabrics may fall under Chapter 55. Knitted polyester fabrics generally fall under Chapter 60.
Does the GST rate change when fabric is sold in cut pieces?
Not necessarily. Qualifying textile fabrics may retain their fabric classification when sold in cut lengths, provided they have not become a separately classifiable made-up article or garment.
Are coated textile fabrics taxed at 5%?
Not always. Certain coated, impregnated, laminated or technical fabrics fall under Chapter 59 and may attract different GST rates.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST rate schedules for textile chapters.
- CBIC GST Rate FAQs — Fabric classification and GST treatment.
- Directorate General of Foreign Trade (DGFT) — Indian Trade Classification (ITC-HS).
- GST Council — GST rate notifications and amendments.
Last Reviewed: 12 October 2026
