Artificial staple fibres, not carded, combed or otherwise processed for spinning. Chapter 55: Man-made staple fibres.
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% | 5503, 5504, 5506, 5507 | Synthetic or artificial staple fibres Notification 9/2025-CT(R), Schedule I, S.No. 344 |
| Entries for the whole of Chapter 55 (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 5504 in the GSTN HSN master (14 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 | |
|---|---|---|---|
| 5504 10 | OF VISCOSE RAYON: | – | |
| 5504 10 00 | ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING - OF VISCOSE RAYON | – | Save |
| 5504 10 10 | Obtained from wood other than bamboo | – | Save |
| 5504 10 11 | Flame retaradant Viscose Rayon fibre | – | Save |
| 5504 10 19 | Other | – | Save |
| 5504 10 20 | Obtained from bamboo | – | Save |
| 5504 10 21 | Flame retaradant Viscose Rayon fibre | – | Save |
| 5504 10 29 | Other | – | Save |
| 5504 10 90 | Other | – | Save |
| 5504 90 | OTHER : | – | |
| 5504 90 10 | ACETATE RAYON STAPLE FIBRE | – | Save |
| 5504 90 20 | POLYNOSIC STAPLE FIBRE | – | Save |
| 5504 90 30 | HIGH WET MODULUS STAPLE FIBRE | – | Save |
| 5504 90 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 (5504) 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.
