HSN code & GST rate finder

Silk Saree HSN Code and GST Rate

Pure silk sarees, from Banarasi to Kanjivaram, are woven silk fabric under HSN 5007, taxed at 5% GST whatever the price.

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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.

3 codes. This product: Silk saree, HSN 5007, GST 5%.

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This product

HSN code

5007

Silk saree

Woven fabrics of silk or of silk waste

GST rate

5%At any price

Work out the GST

₹
GST rate
5%
CGST 2.5%
₹375
SGST 2.5%
₹375
Total GST
₹750
Total with GST
₹15,750

Conditions and notes

  • "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%.
Official description
Woven fabrics of silk or of silk waste (heading 5007).
Where the rate is in law
Notification 9/2025-CT(R), Schedule I, S. No. 326
In force since
22 Sep 2025
Checked on
9 Nov 2026

Matches

3 codes · rates checked 9 November 2026

  • 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 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

  • 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

How to use it

  1. Search "silk saree" or the saree's name, such as Banarasi or Patola.

  2. Use 5007 for real silk; switch to 5408 if it is art silk.

  3. Enter the saree's value to see the 5% GST.

Silk saree: the code and the rate

Heading 5007 covers woven fabrics of silk or of silk waste, and a silk saree is exactly that. Schedule I of Notification 9/2025-Central Tax (Rate) puts 5007 at 5% without any price condition, so a high-value wedding saree is taxed at the same rate as a simple one.

Be careful with "art silk". It means artificial silk: viscose rayon or polyester filament made to look like silk. An art silk saree is 5408 or 5407, not 5007. The rate is 5% either way, but the code on the bill should match the fibre.

GST on silk sarees at different prices

Saree value (before GST)GST at 5%Same stateOther state
₹5,000₹250₹125 CGST + ₹125 SGST₹250 IGST
₹25,000₹1,250₹625 CGST + ₹625 SGST₹1,250 IGST
₹1,00,000₹5,000₹2,500 CGST + ₹2,500 SGST₹5,000 IGST

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, in force since 22 Sep 2025. Notification 9/2025-Central Tax (Rate): GST rates on goods (CBIC); Notification 10/2025-Central Tax (Rate): exempt goods (CBIC); PIB: recommendations of the 56th GST Council, 3 Sep 2025. Checked 9 November 2026.

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FAQ

Questions

What is the HSN code for a silk saree?

5007, woven fabrics of silk or of silk waste. Banarasi, Kanjivaram, Patola, Paithani and tussar silk sarees all use it when silk is the main fibre.

Is there more GST on expensive silk sarees?

No. The ₹2,500 per-piece limit applies to garments, not sarees. A silk saree is fabric, so it is 5% at any price: GST on a ₹1,00,000 saree is ₹5,000.

Is art silk the same HSN code as silk?

No. Art silk is viscose (5408) or polyester (5407). Both are 5%, but 5007 is only for real silk.

Is raw silk taxed?

Raw silk (5002), silkworm cocoons (5001) and silk waste (5003) are exempt under Notification 10/2025-Central Tax (Rate). Silk yarn and silk fabric are taxed at 5%.

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