Felt, whether or not impregnated, coated, covered or laminated. Chapter 56: Wadding, felt and nonwovens.
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% | 5602 | Felt, whether or not impregnated, coated, covered or laminated Notification 9/2025-CT(R), Schedule I, S.No. 350 |
| 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 5602 in the GSTN HSN master (11 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 | |
|---|---|---|---|
| 5602 10 | NEEDLELOOM FELT AND STITCH-BONDED FIBRE FABRICS | – | |
| 5602 10 00 | NEEDLELOOM FELT AND STITCH-BONDED FIBRE FABRICS | – | Save |
| 5602 21 | OF WOOL OR FINE ANIMAL HAIR | – | |
| 5602 21 00 | OF WOOL OR FINE ANIMAL HAIR | – | Save |
| 5602 29 | OF OTHER TEXTILE MATERIALS : | – | |
| 5602 29 10 | FOR MACHINES OTHER THAN COTTON MACHINERY | – | Save |
| 5602 29 20 | OF JUTE (INCLUDING BLENDED OR UNION JUTE), OTHER THAN FOR MACHINERY | – | Save |
| 5602 29 90 | OTHER | – | Save |
| 5602 90 | OTHER | – | |
| 5602 90 10 | OF RUBBERISED COIR, NEEDLED FELT. | – | Save |
| 5602 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 (5602) 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.