Polyester filament yarn, whether POY, FDY or DTY, is HSN 5402. Its GST rate fell from 12% to 5% on 22 September 2025.
GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.
4 codes. This product: Polyester filament yarn (POY, FDY, DTY), HSN 5402, GST 5%.
Type a fabric, garment, job, stone or metal, or the first digits of a code.
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5402
Polyester filament yarn (POY, FDY, DTY)
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4 codes · rates checked 9 November 2026
All goods including synthetic or artificial filament yarns (headings 5402 to 5406).
Yarn of manmade staple fibres (headings 5509, 5510 and 5511).
Woven fabrics of manmade textile materials (heading 5407). The Customs Tariff has saree lines inside 5407, such as 5407 52 40 (polyester sarees) and 5407 41 14 (nylon sarees).
Woven fabrics of manmade textile materials (5407, 5408) and of manmade staple fibres (5512 to 5516).
Search POY, FDY or DTY, or just "polyester yarn".
Copy 5402, or the 6-digit line if your turnover is above ₹5 crore.
Enter the bill value to see the 5% GST.
Heading 5402 covers synthetic filament yarn not put up for retail sale. The 6-digit lines tell the types apart: 5402 46 for partially oriented polyester (POY), 5402 33 for textured polyester (DTY), 5402 47 for other single polyester yarn with little or no twist (FDY), 5402 52 for twisted single yarn and 5402 62 for folded or cabled yarn.
The 56th GST Council cut man-made yarn from 12% to 5% to fix the inverted duty that left weavers with unused input tax credit: yarn at 12% going into fabric sold at 5%. Notification 9/2025-Central Tax (Rate) now lists 5402 to 5406 at 5% (Schedule I, S. No. 341).
| Yarn | 6-digit HSN | GST since 22 Sep 2025 |
|---|---|---|
| POY (partially oriented) | 5402 46 | 5% |
| DTY (textured) | 5402 33 | 5% |
| FDY (single, up to 50 turns per metre) | 5402 47 | 5% |
| Twisted single (over 50 turns per metre) | 5402 52 | 5% |
| Folded or cabled | 5402 62 | 5% |
| Polyester sewing thread | 5401 | 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. 341, in force since 22 Sep 2025. Notification 9/2025-Central Tax (Rate): GST rates on goods (CBIC); PIB backgrounder: GST Reforms 2025, 4 Sep 2025. Checked 9 November 2026.
FAQ
5402 for polyester filament yarn. At 6 digits, POY is 5402 46, DTY is 5402 33 and FDY is 5402 47.
5%, since 22 September 2025. It was 12% before.
On ₹1,10,000, GST at 5% is ₹5,500. At the old 12% it would have been ₹13,200.
No. Yarn spun from polyester staple fibre is 5509, also at 5%. 5402 is only for filament yarn.
That is textile job work: 5% if the POY belongs to a GST-registered person, under SAC 998821, and 18% if it does not.
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