Chapter 55 of the GST framework covers Man-Made Staple Fibres, and HSN Code 55101220 specifically identifies Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Containing 85% Or More By Weight Of Artificial Staple Fibres : Multiple (Folded) Or Cabled Yarn : Acetate Rayon Spun Yarn for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Containing 85% Or More By Weight Of Artificial Staple Fibres : Multiple (Folded) Or Cabled Yarn : Acetate Rayon Spun Yarn. Tax rates applicable include CGST at 6.00%, SGST/UTGST at 6.00%, and IGST at 12.00% for interstate movements. The standard unit of measurement is N.a.
HSN Codes under Chapter 55 – Man-Made Staple Fibres
Below are related HSN codes from Chapter 55 – Man-Made Staple Fibres for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Man-Made Staple Fibres... | 55011000 | Synthetic Filament Tow - Of Nylon Or Other Polyami... | 0.09 | 0.09 | 0.18 |
| Man-Made Staple Fibres... | 55011100 | Man-Made Staple Fibres~Synthetic Filament Tow~ Of ... | 0.09 | 0.09 | 0.18 |
| Man-Made Staple Fibres... | 55011900 | Man-Made Staple Fibres~Synthetic Filament Tow~ Oth... | 0.09 | 0.09 | 0.18 |
| Man-Made Staple Fibres... | 55012000 | Synthetic Filament Tow - Of Polyesters | 0.09 | 0.09 | 0.18 |
| Man-Made Staple Fibres... | 55013000 | Synthetic Filament Tow - Acrylic Or Modacrylic | 0.09 | 0.09 | 0.18 |
| Man-Made Staple Fibres... | 55014000 | Synthetic Filament Tow - Of Polypropylene | 0.09 | 0.09 | 0.18 |
| Man-Made Staple Fibres... | 55019010 | Synthetic Filament Tow - Other : Of Polypropylene | 9.00% | 9.00% | 18.00% |
| Man-Made Staple Fibres... | 55019090 | Synthetic Filament Tow - Other : Other | 0.09 | 0.09 | 0.18 |
| Man-Made Staple Fibres... | 55020010 | Artificial Filament Tow - Artificial Filament Tow ... | 9.00% | 9.00% | 18.00% |
| Man-Made Staple Fibres... | 55020020 | Artificial Filament Tow - Artificial Filament Tow ... | 9.00% | 9.00% | 18.00% |
GST Rates for HSN 55101220
The taxation of Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Containing 85% Or More By Weight Of Artificial Staple Fibres : Multiple (Folded) Or Cabled Yarn : Acetate Rayon Spun Yarn under HSN Code 55101220 depends on supply location. Intrastate transactions require CGST at 6.00% and SGST/UTGST at 6.00%. Interstate supplies are charged IGST at 12.00%. Invoices should consistently use N.a for Man-Made Staple Fibres goods under Chapter 55.
Who Should Use HSN Code 55101220?
Every entity transacting in Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Containing 85% Or More By Weight Of Artificial Staple Fibres : Multiple (Folded) Or Cabled Yarn : Acetate Rayon Spun Yarn must quote HSN Code 55101220 on invoices. This includes traders, distributors, and e-commerce sellers operating under Man-Made Staple Fibres. Chapter 55 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Commencing trade in Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Containing 85% Or More By Weight Of Artificial Staple Fibres : Multiple (Folded) Or Cabled Yarn : Acetate Rayon Spun Yarn? Secure GST registration to handle taxes on HSN 55101220 classified goods. Businesses with international operations in Man-Made Staple Fibres 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 HSN Code 55101220 usage for Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Containing 85% Or More By Weight Of Artificial Staple Fibres : Multiple (Folded) Or Cabled Yarn : Acetate Rayon Spun Yarn simplifies reconciliation and protects against penalties. Keep current with 6.00%, 6.00%, and 12.00% updates for Chapter 55 – Man-Made Staple Fibres to ensure ongoing compliance.
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 55101220 for accurate classification of Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Containing 85% Or More By Weight Of Artificial Staple Fibres : Multiple (Folded) Or Cabled Yarn : Acetate Rayon Spun Yarn.
Yes, registered businesses can claim input tax credit on Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Containing 85% Or More By Weight Of Artificial Staple Fibres : Multiple (Folded) Or Cabled Yarn : Acetate Rayon Spun Yarn purchases made under HSN 55101220. Ensure your supplier mentions correct HSN code and GST rates (6.00%, 6.00%) on the invoice.
CGST at 6.00% plus SGST/UTGST at 6.00% applies when Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Containing 85% Or More By Weight Of Artificial Staple Fibres : Multiple (Folded) Or Cabled Yarn : Acetate Rayon Spun Yarn is sold within the same state. IGST at 12.00% 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 Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Containing 85% Or More By Weight Of Artificial Staple Fibres : Multiple (Folded) Or Cabled Yarn : Acetate Rayon Spun Yarn internationally. For domestic trade within Man-Made Staple Fibres, GST registration is sufficient.
