Chapter 55 of the GST framework covers Man-Made Staple Fibres, and HSN Code 55109010 specifically identifies Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Other Yarn : Viscose 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 - Other Yarn : Viscose 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 kg..
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 55109010
The taxation of Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Other Yarn : Viscose Rayon Spun Yarn under HSN Code 55109010 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 kg. for Man-Made Staple Fibres goods under Chapter 55.
Who Should Use HSN Code 55109010?
Any business engaged in supplying Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Other Yarn : Viscose Rayon Spun Yarn must apply HSN 55109010 on invoices. The Man-Made Staple Fibres category under Chapter 55 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Other Yarn : Viscose Rayon Spun Yarn? Complete GST registration to legally collect taxes on goods under HSN 55109010. Businesses importing or exporting Man-Made Staple Fibres 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
Accurate HSN Code 55109010 usage for Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Other Yarn : Viscose 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)
HSN Code 55109010 is used to classify Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Other Yarn : Viscose Rayon Spun Yarn under Chapter 55 – Man-Made Staple Fibres for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Other Yarn : Viscose Rayon Spun Yarn, CGST applies at 6.00% and SGST/UTGST at 6.00% for intrastate supplies. Interstate transactions are taxed under IGST at 12.00%.
Yes, GST registration is mandatory for businesses dealing in Yarn (Other Than Sewing Thread) Of Artificial Staple Fibres, Not Put Up For Retail Sale - Other Yarn : Viscose Rayon Spun Yarn under HSN 55109010. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Man-Made Staple Fibres, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.