The fabric hsn code depends on the fibre and the weave: cotton woven cloth goes under 5208 to 5212, polyester and nylon filament fabric under 5407, viscose under 5408 and knitted fabric under Chapter 60, and all of them carry GST at 5%. Unlike garments, there is no price limit on fabric, so a metre of costly silk and a metre of plain cotton pay the same rate.
This page shows how to pick the code, the common cloth trade terms, an invoice line, and what changes when cloth becomes a garment. The textiles hub is GST on clothes.
Fabrics: codes and GST rates
Item / HSN / GST- Cotton woven fabric, less than 200 gsm5%Most shirting and dress cloth
- Cotton woven fabric, 200 gsm or more5%Heavier cotton, drill and canvas
- Cotton blended woven fabric5%Cotton mixed with man-made fibres
- Denim and other heavy cotton blends5%Denim usually falls in 5209 or 5211
- Synthetic filament woven fabric (polyester, nylon)5%Polyester sarees and dress material
- Artificial filament woven fabric (viscose, rayon)5%Viscose and rayon fabric
- Woven fabric of synthetic staple fibres5%Range 5512 to 5516
- Woven silk fabric5%Silk sarees fabric
- Knitted or crocheted fabric5%All of Chapter 60
Quick facts
Chapters
50 to 55 woven fabrics, 60 knitted fabricsGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
5% for most fabricsDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCotton fabric code
5208 to 5212Common wrong code
6301 to 6307 (made up articles), or Chapter 62 (garments)
Fabric hsn code list by fibre
| Fabric | HSN | GST |
|---|---|---|
| Silk woven fabric | 5007 | 5% |
| Wool woven fabric | 5111 to 5113 | 5% |
| Cotton, less than 200 gsm, 85% cotton or more | 5208 | 5% |
| Cotton, 200 gsm or more | 5209 | 5% |
| Cotton blends, light | 5210 | 5% |
| Cotton blends, heavy | 5211 | 5% |
| Other cotton woven fabric | 5212 | 5% |
| Jute and other bast fibre fabric | 5310 | 5% |
| Synthetic filament (polyester, nylon) | 5407 | 5% |
| Artificial filament (viscose, rayon) | 5408 | 5% |
| Synthetic staple fibre fabric | 5512 to 5515 | 5% |
| Knitted fabric (hosiery cloth) | 6001 to 6006 | 5% |
Cotton fabric hsn code: 5208 or 5209
The first split for cotton is weight. Fabric with at least 85% cotton and under 200 grams per square metre goes under 5208, which is where most shirting, voile, cambric and poplin fall. The same fabric at 200 gsm or more goes under 5209: drill, twill, canvas and many denims. If cotton is less than 85% and mixed mainly with man-made fibres, use 5210 or 5211. The 6 digit level then separates unbleached, bleached, dyed, yarn dyed and printed cloth.
5407 hsn code gst rate for synthetic cloth
Heading 5407 holds woven fabric of synthetic filament yarn, such as polyester and nylon. Most polyester dress material, saree fabric and lining cloth is 5407. Heading 5408 holds woven fabric of artificial filament such as viscose. Both are 5% under Schedule I. If the yarn is spun from staple fibre rather than filament, the fabric goes under 5512 to 5516, also at 5%.
Knitted fabric under Chapter 60
Knitted or crocheted fabric, used for T-shirts, hosiery and sportswear, is Chapter 60. The entry covers all goods of the chapter at 5%. Plain jersey knit is often 6006, and pile fabric 6001.
Cloth hsn code and gst rate for a fabric trader
Sample line: Printed cotton poplin, 58 inch, HSN 5208 52, 500 metres, taxable value Rs 60,000. CGST 2.5% Rs 1,500. SGST 2.5% Rs 1,500. Total Rs 63,000.
Fabric traders often move cloth from Surat, Ahmedabad or Erode to other states, so the e-way bill and IGST at 5% are common. A garment maker buying fabric at 5% and selling garments above Rs 2,500 at 18% has no credit issue; one selling cheaper garments at 5% has matched rates.
When cloth stops being fabric
- Cut and stitched garments go to Chapter 61 (knitted) or 62 (woven), at 5% up to Rs 2,500 a piece and 18% above; see clothes.
- Bed sheets, curtains, towels and other made up articles go to Chapter 63; see towels and bed linen.
- Sarees are woven fabric and stay in fabric headings; see saree codes.
- Yarn and thread before weaving are on the yarn codes page.
- Embroidery and job work on fabric for a client is a service; see job work.
The fabric codes above are for general reference. Fibre mix and weight decide the exact line, and rates can be revised, so match your cloth against the current tariff on the GST portal and ask a GST practitioner or chartered accountant about a blend that is hard to place.
Frequently asked questions
What is the GST rate on fabric?
Woven and knitted fabrics of all fibres are taxed at 5%, with no price limit.
What is the cotton fabric hsn code?
Cotton woven fabric is 5208 (under 200 gsm) or 5209 (200 gsm or more). Cotton blends are 5210 or 5211.
What is the 5407 hsn code?
5407 is woven fabric of synthetic filament yarn, such as polyester and nylon, at 5%.
What is the textile hsn code for knitted cloth?
Knitted or crocheted fabric falls under Chapter 60, headings 6001 to 6006, at 5%.
Is GST on cloth different from GST on clothes?
Yes. Cloth is 5% at any price. Garments are 5% up to Rs 2,500 a piece and 18% above.