Yarn of carded wool, not put up for retail sale. Chapter 51: Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 5106 to 5110 | Yarn of wool or of animal hair Notification 9/2025-CT(R), Schedule I, S.No. 329 |
| Entries for the whole of Chapter 51 (they apply where the description fits) | ||
| Nil | 50 to 55 | Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets Notification 10/2025-CT(R), S.No. 145 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 5106 in the GSTN HSN master (8 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 5106 10 | CONTAINING 85% OR MORE BY WEIGHT OF WOOL: | – | |
| 5106 10 10 | SHODDY WOOLLEN YARN | – | Save |
| 5106 10 20 | MUNGA WOOLLEN YARN | – | Save |
| 5106 10 90 | OTHER | – | Save |
| 5106 20 | CONTAINING LESS THAN 85% BY WEIGHT OF WOOL: | – | |
| 5106 20 10 | SHODDY WOOLLEN YARN | – | Save |
| 5106 20 20 | MUNGA WOOLLEN YARN | – | Save |
| 5106 20 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (5106) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
