Chapter 53 of the GST framework covers Other Vegetable Textile Fibre, and HSN Code 53011000 specifically identifies Flax, Raw Or Processed But Not Spun; Flax Tow And Waste (Including Yarn Waste And Garnetted Stock) Flax, Raw Or Retted for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Flax, Raw Or Processed But Not Spun; Flax Tow And Waste (Including Yarn Waste And Garnetted Stock) Flax, Raw Or Retted. Tax rates applicable include CGST at 0.025, SGST/UTGST at 0.025, and IGST at 0.05 for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 53 – Other Vegetable Textile Fibre
Below are related HSN codes from Chapter 53 – Other Vegetable Textile Fibre for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Other Vegetable Textile Fibre... | 53012100 | Flax, Raw Or Processed But Not Spun; Flax Tow And ... | 0.025 | 0.025 | 0.05 |
| Other Vegetable Textile Fibre... | 53012900 | Flax, Raw Or Processed But Not Spun; Flax Tow And ... | 0.025 | 0.025 | 0.05 |
| Other Vegetable Textile Fibre... | 53013000 | Flax, Raw Or Processed But Not Spun; Flax Tow And ... | 0.025 | 0.025 | 0.05 |
| Other Vegetable Textile Fibre... | 53021000 | True Hemp (Cannabis Sativa L ), Raw Or Processed B... | 0.025 | 0.025 | 0.05 |
| Other Vegetable Textile Fibre... | 53029000 | True Hemp (Cannabis Sativa L ), Raw Or Processed B... | 0.025 | 0.025 | 0.05 |
| Other Vegetable Textile Fibre... | 53031010 | Jute And Other Textile Bast Fibres (Excluding Flax... | 2.50% | 2.50% | 5.00% |
| Other Vegetable Textile Fibre... | 53031090 | Jute And Other Textile Bast Fibres (Excluding Flax... | 0 | 0 | 0 |
| Other Vegetable Textile Fibre... | 53039010 | Jute And Other Textile Bast Fibres (Excluding Flax... | 0.00% | 0.00% | 0.00% |
| Other Vegetable Textile Fibre... | 53039090 | Jute And Other Textile Bast Fibres (Excluding Flax... | 0 | 0 | 0 |
| Other Vegetable Textile Fibre... | 53050010 | Coconut ,Abaca,Ramie And Other Vegetable Textile F... | 0.00% | 0.00% | 0.00% |
GST Rates for HSN 53011000
Goods classified as Flax, Raw Or Processed But Not Spun; Flax Tow And Waste (Including Yarn Waste And Garnetted Stock) Flax, Raw Or Retted under HSN 53011000 are taxed based on transaction type. Local sales attract CGST at 0.025 plus SGST/UTGST at 0.025. For supplies crossing state boundaries, IGST at 0.05 applies. Documentation must reflect kg. as the measurement standard for Chapter 53 – Other Vegetable Textile Fibre products.
Who Should Use HSN Code 53011000?
All businesses supplying Flax, Raw Or Processed But Not Spun; Flax Tow And Waste (Including Yarn Waste And Garnetted Stock) Flax, Raw Or Retted are obligated to use HSN 53011000 on tax invoices. From producers to retailers within Other Vegetable Textile Fibre, Chapter 53 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Flax, Raw Or Processed But Not Spun; Flax Tow And Waste (Including Yarn Waste And Garnetted Stock) Flax, Raw Or Retted? Complete GST registration to legally collect taxes on goods under HSN 53011000. Businesses importing or exporting Other Vegetable Textile Fibre products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Using HSN Code 53011000 accurately for Flax, Raw Or Processed But Not Spun; Flax Tow And Waste (Including Yarn Waste And Garnetted Stock) Flax, Raw Or Retted avoids compliance issues and facilitates credit claims. Monitor changes to 0.025, 0.025, and 0.05 rates for Chapter 53 – Other Vegetable Textile Fibre to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 53011000 for accurate classification of Flax, Raw Or Processed But Not Spun; Flax Tow And Waste (Including Yarn Waste And Garnetted Stock) Flax, Raw Or Retted.
Yes, registered businesses can claim input tax credit on Flax, Raw Or Processed But Not Spun; Flax Tow And Waste (Including Yarn Waste And Garnetted Stock) Flax, Raw Or Retted purchases made under HSN 53011000. Ensure your supplier mentions correct HSN code and GST rates (0.025, 0.025) on the invoice.
CGST at 0.025 plus SGST/UTGST at 0.025 applies when Flax, Raw Or Processed But Not Spun; Flax Tow And Waste (Including Yarn Waste And Garnetted Stock) Flax, Raw Or Retted is sold within the same state. IGST at 0.05 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Flax, Raw Or Processed But Not Spun; Flax Tow And Waste (Including Yarn Waste And Garnetted Stock) Flax, Raw Or Retted internationally. For domestic trade within Other Vegetable Textile Fibre, GST registration is sufficient.