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Table of Contents
- Updated on : May 2, 2025
HSN Chapter 46: Straw Manufactures, Basketware & Wickerwork GST India
HSN Code & GST Rate for Manufactures of straw or other plaiting materials – Chapter 46
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| 5% | Grass, leaf or reed or fibre products, including mats, pouches, wallets. | 4601 | 46012100, 46012200, 46012900, 46019200, 46019300, 46019400, 46019900 |
| 12% | Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials | 4601 | 46012100, 46012200, 46012900, 46019200, 46019300, 46019400, 46019900 |
| 5% | Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] | 4601 | – |
| 5% | Grass, leaf or reed or fibre products, including mats, pouches, wallets | 4602 | 46021100, 46021200, 46021911, 46021919, 46021990 |
| 12% | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah | 4602 | 46021100, 46021200, 46021911, 46021919, 46021990 |
| NIL | Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope | 46 | – |
GST Council Updates
Many traditional or natural fibre products in Chapter 46 have lower or NIL GST rates.
Grass, leaf, reed, or fibre products (including mats, pouches, wallets) and general mats, matting, and screens of vegetable material, basketwork, wickerwork, and other articles of vegetable/plaiting material are often taxed at 5%.
Plaits and similar products of plaiting materials, and basketwork/wickerwork made directly to shape are generally at 12%. Importantly, items like Khali Dona and goods made of sal leaves, siali leaves, sisal leaves, and sabai grass (including rope) are exempt from GST (NIL rate).
This chapter shows a clear preference for lower or no GST on traditional crafts and basic items made from natural materials. Publicly available summaries of recent GST Council meetings (late 2024/early 2025) do not indicate widespread changes across this chapter, but specific item rates should always be verified with official sources.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.