Artificial filament yarn (heading 5403) and yarn of artificial staple fibres (heading 5510).
Conditions (1)
- Man-made yarn, filament and spun, moved from 12% to 5% on 22 September 2025.
Viscose filament yarn (VFY) is HSN 5403 and spun viscose yarn is 5510. GST on both 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: Viscose yarn (VFY and spun viscose), HSN 5403, GST 5%.
Type a fabric, garment, job, stone or metal, or the first digits of a code.
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5403
Viscose yarn (VFY and spun viscose)
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Conditions and notes
4 codes · rates checked 9 November 2026
Artificial filament yarn (heading 5403) and yarn of artificial staple fibres (heading 5510).
Yarn of manmade staple fibres (headings 5509, 5510 and 5511).
Woven fabrics of artificial filament yarn (heading 5408) or of artificial staple fibres (heading 5516). The Customs Tariff lists rayon sarees inside 5408.
Woven fabrics of manmade textile materials (5408) and of artificial staple fibres (5516).
Search VFY, viscose or rayon yarn.
Use 5403 for filament and 5510 for spun yarn.
Enter the bill value to see the 5% GST.
Viscose rayon is an artificial fibre, so its yarn uses the artificial headings: 5403 for filament yarn and 5510 for yarn spun from staple fibre. At 6 digits, single viscose filament with up to 120 turns per metre is 5403 31, and with more twist 5403 32.
Both headings moved to 5% with the rest of man-made yarn, under Notification 9/2025-Central Tax (Rate): 5403 in S. No. 341 and 5510 in S. No. 347 of Schedule I.
| Product | HSN | GST |
|---|---|---|
| Viscose filament, single, up to 120 turns per metre | 5403 31 | 5% |
| Viscose filament, single, over 120 turns per metre | 5403 32 | 5% |
| Spun viscose yarn | 5510 | 5% |
| Viscose staple fibre (VSF) | 5504 | 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 (5403) and S. No. 347 (5510), 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
5403. Single viscose rayon yarn is 5403 31 (up to 120 turns per metre) or 5403 32 (more twist).
5510, yarn of artificial staple fibres not put up for retail sale.
5% since 22 September 2025, down from 12%.
Yes. Viscose staple fibre (5504) moved from 18% to 5% on the same date.
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