HSN code & GST rate finder

HSN Code for Saree and GST Rate

Sarees are fabric for GST, so the HSN code follows the fibre and the rate is 5% at any price. Find your saree's fabric below for the exact code.

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Checked 9 November 2026

GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.

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Product, local name or HSN/SAC code

Type a fabric, garment, job, stone or metal, or the first digits of a code.

This product

HSN code

5407

Saree (any fabric)

Codes

HSN5407MainPolyester, nylon or other synthetic filament fabric
HSN5408Viscose, rayon or art silk (artificial filament) fabric
HSN5007Silk
HSN5208Cotton (headings 5208–5212, by weight and blend)
HSN5810Embroidered in the piece

GST rate

5%Any fabric, at any price

Work out the GST

Taxable value, before GST

₹

GST rate: 5%
CGST 2.5%: ₹300
SGST 2.5%: ₹300
Total GST: ₹600
Total with GST: ₹12,600

Conditions and notes

Sarees are fabric, so the ₹2,500 per-piece limit for garments does not apply.
Pick the code by the main fibre: 5407 polyester or nylon, 5408 viscose or art silk, 5007 silk, 5208–5212 cotton.
A saree sold stitched and ready to wear may be treated as a garment instead. Check with your CA.

Official description: A saree is woven fabric, so it takes the heading of its main fibre. The Customs Tariff lists sarees as lines inside these fabric headings, for example 5407 52 40 for dyed polyester sarees.
Where the rate is in law: Notification 9/2025-CT(R), Schedule I, S. No. 326, 334, 342, 348 and 374
In force since: 22 Sep 2025
Checked on: 9 Nov 2026

Sources

Matches

12 codes · rates checked 9 November 2026

A saree is woven fabric, so it takes the heading of its main fibre. The Customs Tariff lists sarees as lines inside these fabric headings, for example 5407 52 40 for dyed polyester sarees.
5%Any fabric, at any price
Conditions (3)
- Sarees are fabric, so the ₹2,500 per-piece limit for garments does not apply.
- Pick the code by the main fibre: 5407 polyester or nylon, 5408 viscose or art silk, 5007 silk, 5208–5212 cotton.
- A saree sold stitched and ready to wear may be treated as a garment instead. Check with your CA.
Since 22 Sep 2025Checked 9 Nov 2026Source
Services by way of job work in relation to textiles and textile products falling under Chapters 50 to 63 (heading 9988).
5%Sarees belong to a GST-registered trader18%Sarees belong to an unregistered person
Conditions (2)
- Job work rates apply only when the goods belong to a GST-registered person (section 2(68), CGST Act). Work on goods of an unregistered customer is taxed at 18%.
- Stones the job worker buys are billed to them at their own rate (hotfix glass stones are 18%).
Since 22 Sep 2025Checked 9 Nov 2026Source
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).
5%At any price
Conditions (2)
- The notification names saree fall in this 5808 entry.
- Hand-made braids and ornamental trimmings (5808 10) sold as handicraft goods are also 5%.
Since 22 Sep 2025Checked 9 Nov 2026Source
Women's or girls' blouses, shirts and shirt-blouses (heading 6206, or 6106 if knitted).
5%Sale value up to ₹2,500 per piece18%Sale value above ₹2,500 per piece
Conditions (3)
- The ₹2,500 test is on the sale value of each piece before GST (the transaction value), not the MRP and not the bill total.
- A piece at exactly ₹2,500 is still 5%: the notification says "not exceeding".
- An unstitched blouse piece is fabric: 5% at any price.
Since 22 Sep 2025Checked 9 Nov 2026Source
Narrow woven fabrics, other than goods of heading 5807; bolducs (heading 5806).
5%At any price
Conditions (1)
- A woven zari border is 5809 and an embroidered border is 5810. Both are 5% too.
Since 22 Sep 2025Checked 9 Nov 2026Source
Glass beads (heading 7018); imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, other than imitation jewellery (heading 7018).
5%Glass beads18%Imitation stones of glass, such as hotfix stones and rhinestones
Conditions (3)
- Handmade glass beads and small ware sold as handicraft goods (7018 10) are 5%.
- Plastic or acrylic stones are not glass: their heading and rate differ. Check with your CA.
- Once fixed on a saree, the saree is billed at its own fabric rate (5%).
Since 22 Sep 2025Checked 9 Nov 2026Source
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).
5%At any price
Conditions (3)
- Georgette, chiffon, crepe and satin are weaves and finishes. They do not change the heading: the yarn does.
- Fabric woven from spun polyester (staple fibre) falls in 5512–5515, also at 5%.
- Businesses above ₹5 crore turnover must show 6 digits on invoices; up to ₹5 crore, 4 digits are enough on B2B invoices.
Since 22 Sep 2025Checked 9 Nov 2026Source
Woven fabrics of silk or of silk waste (heading 5007).
5%At any price
Conditions (2)
- "Art silk" sarees are not silk: they are viscose (5408) or polyester (5407), also at 5%.
- Raw silk (5002) is exempt, but silk yarn and silk fabric are taxed at 5%.
Since 22 Sep 2025Checked 9 Nov 2026Source
Woven fabrics of cotton (headings 5208–5212), chosen by cotton content and weight per square metre.
5%At any price
Conditions (2)
- Most pure cotton sarees are under 200 g/m², which makes them 5208.
- Khadi fabric sold through KVIC and KVIC-certified outlets is exempt (Notification 10/2025-CT(R), S. No. 145).
Since 22 Sep 2025Checked 9 Nov 2026Source
Embroidery in the piece, in strips or in motifs (heading 5810), or the heading of the base fabric.
5%At any price
Conditions (2)
- Whether the embroidery or the base fabric decides the heading, both headings are 5%.
- Embroidery done for you by a job worker is a separate service: 5% if you are GST-registered.
Since 22 Sep 2025Checked 9 Nov 2026Source
Woven fabrics of artificial filament yarn (heading 5408) or of artificial staple fibres (heading 5516). The Customs Tariff lists rayon sarees inside 5408.
5%At any price
Conditions (2)
- Filament viscose (art silk) is 5408. Fabric woven from spun viscose or rayon is 5516.
- Viscose blended mostly with polyester follows the fibre that weighs more.
Since 22 Sep 2025Checked 9 Nov 2026Source
Services by way of job work in relation to textiles and textile products falling under Chapters 50 to 63 (heading 9988).
5%For a GST-registered trader or maker18%For an unregistered customer
Conditions (2)
- Job work rates apply only when the goods belong to a GST-registered person (section 2(68), CGST Act). Work on goods of an unregistered customer is taxed at 18%.
- Embroidery on garments (chapters 61 and 62) is covered too: they are textile products.
Since 22 Sep 2025Checked 9 Nov 2026Source

How to use it

Search for your saree's fabric, for example georgette, silk or cotton.
Check the HSN code and the 5% rate on the card, with the notification it comes from.
Enter your bill value to see CGST and SGST, or IGST for another state.

Saree: the code and the rate

A saree is a length of woven fabric, and GST classifies it that way. There is no single "saree" heading: the Customs Tariff, which GST follows, lists sarees as lines inside each fabric heading. Polyester sarees sit in 5407 (for example 5407 52 40), rayon sarees in 5408 (5408 22 18), silk sarees in 5007 and cotton sarees in 5208–5212.

Every one of those headings is in Schedule I of Notification 9/2025-Central Tax (Rate) at 5%, with no price condition. That is the big difference from kurtis and other garments, where the rate jumps to 18% above ₹2,500 a piece. A ₹12,000 Banarasi silk saree and a ₹400 printed georgette saree both carry 5%.

HSN code for saree, by fabric

Saree fabric	HSN code	GST rate
Polyester, georgette, chiffon, crepe	5407	5%
Nylon	5407	5%
Viscose, rayon, art silk	5408 (5516 if spun)	5%
Silk	5007	5%
Cotton	5208–5212	5%
Embroidery as the main feature	5810	5%

Related codes

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. 326, 334, 342, 348 and 374, in force since 22 Sep 2025. Notification 9/2025-Central Tax (Rate): GST rates on goods (CBIC); PIB: recommendations of the 56th GST Council, 3 Sep 2025. Checked 9 November 2026.

HSN code & GST rate finderBack to the tool

FAQ

Questions

What is the HSN code for saree?

It depends on the fabric. Polyester and nylon sarees are 5407, viscose or art silk 5408, silk 5007 and cotton 5208–5212. A saree whose embroidery is its main feature can be 5810. All of these headings carry 5% GST.

Is GST on sarees 5% or 12%?

5%. There is no 12% slab after 22 September 2025, and sarees were at 5% before that too, because they are taxed as fabric. The rate comes from Schedule I of Notification 9/2025-Central Tax (Rate).

Does the ₹2,500 limit apply to sarees?

No. The ₹2,500 per-piece limit is in the entries for garments and made-ups (chapters 61 to 63). Sarees are woven fabric under chapters 50 to 55 or heading 5810, which have no price limit, so a ₹15,000 saree is still 5%.

How much GST is charged on a ₹2,000 saree?

₹100: ₹50 CGST and ₹50 SGST within the same state, or ₹100 IGST to a buyer in another state.

Which HSN code should a Surat saree wholesaler use?

Most Surat sarees are woven from polyester filament yarn, so 5407 is the usual 4-digit code. Above ₹5 crore turnover you need 6 digits, such as 5407 52 for dyed or 5407 54 for printed textured-polyester fabric.

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