Viscose, rayon and art silk sarees are artificial filament fabric (5408) or spun rayon fabric (5516). Both carry 5% GST.
GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.
2 codes. This product: Viscose, rayon or art silk saree, HSN 5408, GST 5%.
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HSN code
5408
Viscose, rayon or art silk saree
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2 codes · rates checked 9 November 2026
Woven fabrics of artificial filament yarn (heading 5408) or of artificial staple fibres (heading 5516). The Customs Tariff lists rayon sarees inside 5408.
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.
Check whether the saree is viscose filament (art silk) or spun rayon.
Use 5408 for filament and 5516 for spun; both are 5%.
Enter your bill value to see the GST split.
Viscose is an artificial fibre made from wood pulp, so its fabric falls in the "artificial" headings: 5408 for fabric of filament yarn and 5516 for fabric of spun (staple) fibre. The Customs Tariff lists rayon sarees inside 5408, at 5408 22 18 for dyed fabric.
Art silk sarees are usually viscose filament, which makes them 5408. The rate is the same 5% as silk and polyester sarees, with no price limit.
| Yarn the saree is woven from | HSN | GST |
|---|---|---|
| Viscose filament (art silk) | 5408 | 5% |
| Spun viscose or rayon | 5516 | 5% |
| Mostly polyester, some viscose | 5407 | 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. 342 (5408) and S. No. 348 (5516), 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.
FAQ
5408 if woven from viscose filament yarn, which is the usual rayon or art silk saree. If woven from spun rayon yarn, it is 5516.
The rate is the same, 5%, but the code is not. Art silk is viscose, so use 5408, not the silk heading 5007.
5%. Viscose filament yarn (5403) and spun viscose yarn (5510) both moved from 12% to 5% on 22 September 2025.
No, one code. Woven fabric of mixed fibres is classified by the fibre that weighs the most, so a mostly polyester blend is 5407 and a mostly viscose one is 5408. Both are 5%.
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