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Table of Contents

HSN Chapter 50: Silk Classification and GST Rates in India

 

HSN Code & GST Rate for Silk & Woven fabrics – Chapter 50

 

Rates (%)DescriptionHSN CodesExport and Import HSN Codes
NILSilkworm laying, cocoon500150010000
NILRaw silk500250020010, 50020020, 50020030
NILSilk waste500350030010, 50030020, 50030030, 50030040, 50030090
5%Silk yarn500450040010, 50040090
5%Silk yarn500550050011, 50050012, 50050021, 50050022
5%Silk yarn500650060011, 50060019, 50060021, 50060029, 50060031, 50060032, 50060033, 50060039, 50060090
5%Woven fabrics of silk or of silk waste500750071000, 50072010, 50072090, 50079000

GST Council Updates

The GST Council has provided exemptions for early stages of silk production to support the sericulture industry.

Silkworm cocoons, raw silk, and silk waste are exempt from GST (NIL rate). However, further processed silk products are taxed. Silk yarn and woven fabrics of silk or of silk waste are taxed at 5% GST.

The 46th GST Council meeting in December 2021 discussed and decided to defer a proposed GST rate hike on textiles (which could include silk fabrics) from 5% to 12%, illustrating that rates for finished textile products are subject to review and can be points of discussion. This chapter shows a progression in taxing from raw materials to finished goods. Publicly available summaries of very recent GST Council meetings (late 2024/early 2025) don’t highlight new widespread changes specifically for silk, but the deferred textile rate hike is a relevant example of Council activity impacting this sector.

 

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical 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.