Chapter 53 of the GST framework covers Other Vegetable Textile Fibre, and HSN Code 53109020 specifically identifies Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics. Tax rates applicable include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00% for interstate movements. The standard unit of measurement is m2.
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... | 53011000 | Flax, Raw Or Processed But Not Spun; Flax Tow And ... | 0.025 | 0.025 | 0.05 |
| 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 |
GST Rates for HSN 53109020
The tax structure for Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics under HSN Code 53109020 follows a dual taxation model. CGST is levied at 2.50% and SGST/UTGST at 2.50% for intrastate sales. Interstate transactions attract IGST at 5.00%. All invoices must record quantities in m2 as the standard measurement for goods under Chapter 53 – Other Vegetable Textile Fibre.
Who Should Use HSN Code 53109020?
Every entity transacting in Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics must quote HSN Code 53109020 on invoices. This includes traders, distributors, and e-commerce sellers operating under Other Vegetable Textile Fibre. Chapter 53 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Commencing trade in Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics? Secure GST registration to handle taxes on HSN 53109020 classified goods. Businesses with international operations in Other Vegetable Textile Fibre need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate application of HSN Code 53109020 for Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 53 – Other Vegetable Textile Fibre should monitor rate updates (2.50%, 2.50%, 5.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 53109020 should I mention on invoices?
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 53109020 for accurate classification of Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics.
Can I claim input tax credit on Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics purchases?
Yes, registered businesses can claim input tax credit on Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics purchases made under HSN 53109020. Ensure your supplier mentions correct HSN code and GST rates (2.50%, 2.50%) on the invoice.
What is the difference between CGST and IGST for HSN 53109020?
CGST at 2.50% plus SGST/UTGST at 2.50% applies when Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics is sold within the same state. IGST at 5.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics domestically?
No, Import Export Code is only required if you plan to import or export Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics internationally. For domestic trade within Other Vegetable Textile Fibre, GST registration is sufficient.