Lace in the piece, strips or motifs is HSN 5804 at 5% GST. Embroidered borders (5810) and woven tapes (5806) are separate headings, also at 5%.
GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.
7 codes. This product: Lace (in the piece, strips or motifs), HSN 5804, GST 5%.
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5804
Lace (in the piece, strips or motifs)
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7 codes · rates checked 9 November 2026
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs (heading 5804).
Services by way of job work in relation to textiles and textile products falling under Chapters 50 to 63 (heading 9988).
Narrow woven fabrics, other than goods of heading 5807; bolducs (heading 5806).
Woven fabrics of metal thread and of metallised yarn of heading 5605, of a kind used in apparel or furnishing, not elsewhere specified; such as zari borders (heading 5809).
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles; saree fall (heading 5808).
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal (heading 7113).
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal (heading 7113).
Decide how the lace is made: true lace, embroidered border or woven tape.
Use 5804, 5810 or 5806 accordingly; all are 5%.
Enter the bill value to see the GST.
Heading 5804 covers tulles and other net fabrics, and lace in the piece, in strips or in motifs. In Surat, though, "lace" often means a border made on an embroidery machine, which is embroidery in strips (5810), or a narrow woven tape (5806). Saree fall, braids and tassels are 5808.
The good news is that all of these are 5% at any price in Schedule I of Notification 9/2025-Central Tax (Rate): S. No. 367 (5804), 369 (5806), 371 (5808) and 374 (5810). Handmade lace sold as a handicraft is also 5%.
| Product | HSN | GST |
|---|---|---|
| Lace in the piece, strips or motifs | 5804 | 5% |
| Net fabric and tulle | 5804 | 5% |
| Embroidered lace border | 5810 | 5% |
| Narrow woven border or tape | 5806 | 5% |
| Saree fall, braids, tassels | 5808 | 5% |
Search any other product in the HSN code and GST rate finder, or put the code on a bill with the GST invoice generator.
Source: Notification 9/2025-CT(R), Schedule I, S. No. 367 (5804), 369 (5806) and 374 (5810), in force since 22 Sep 2025. Notification 9/2025-Central Tax (Rate): GST rates on goods (CBIC); Notification 13/2025-Central Tax (Rate): handicraft goods (CBIC). Checked 9 November 2026.
FAQ
5804, lace in the piece, in strips or in motifs. The same heading covers tulle and net fabric.
It depends on how they are made: an embroidered border is 5810, a narrow woven border is 5806 and true lace is 5804. All three are 5%.
5% at any price.
Yes, as textile job work, when the sarees belong to a GST-registered trader. For an unregistered owner the work is 18%.
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