| 5301 | All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock) | 5% | I | 212 |
| 5302 | True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yam waste and garneted stock) | 5% | I | 213 |
| 5303 | All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock) | 5% | I | 214 |
| 5305 | All goods [other than coconut coir fibre] including yarn of flax,jute, other textile bast fibres, other vegetable textile fibres; paper yarn | 5% | I | 215 |
| 5306 | All goods [other than coconut coir fibre] including yarn of flax,jute, other textile bast fibres, other vegetable textile fibres; paper yarn | 5% | I | 215 |
| 5307 | All goods [other than coconut coir fibre] including yarn of flax,jute, other textile bast fibres, other vegetable textile fibres; paper yarn | 5% | I | 215 |
| 5308 | All goods [other than coconut coir fibre] including yarn of flax,jute, other textile bast fibres, other vegetable textile fibres; paper yarn | 5% | I | 215 |
| 5309 | Woven fabrics of other vegetable textile fibres, paper yarn | 5% | I | 216 |
| 5310 | Woven fabrics of other vegetable textile fibres, paper yarn | 5% | I | 216 |
| 5311 | Woven fabrics of other vegetable textile fibres, paper yarn | 5% | I | 216 |
| 5305 | All goods [other than coconut coir fibre] including yarn of flax. jute, other textile bast fibres, other vegetable textile fibres; paper yarn [including coir pith compost put up in unit container and bearing a brand name] | 5% | I | 215 |
| 5306 | All goods [other than coconut coir fibre] including yarn of flax. jute, other textile bast fibres, other vegetable textile fibres; paper yarn [including coir pith compost put up in unit container and bearing a brand name] | 5% | I | 215 |
| 5307 | All goods [other than coconut coir fibre] including yarn of flax. jute, other textile bast fibres, other vegetable textile fibres; paper yarn [including coir pith compost put up in unit container and bearing a brand name] | 5% | I | 215 |
| 5308 | All goods [other than coconut coir fibre] including yarn of flax. jute, other textile bast fibres, other vegetable textile fibres; paper yarn [including coir pith compost put up in unit container and bearing a brand name] | 5% | I | 215 |
| 50 | Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets | 0% | - | 130A<sup>2</sup> |
| 51 | Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets | 0% | - | 130A<sup>2</sup> |
| 52 | Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets | 0% | - | 130A<sup>2</sup> |
| 53 | Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets | 0% | - | 130A<sup>2</sup> |
| 5303 | Jute fibres, raw or processed but not spun | 0% | - | 131 |
| 5305 | Coconut, coir fibre | 0% | - | 132 |
| 53 | Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 0% | - | 130A<sup>2</sup> |
