Chapter 58 - Special woven fabrics; tufted textile fabrics; lace; tapestries; trinunings, embroidery

Notes

This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.
Heading 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
For the purposes of heading 5803, "gauze" means a fabric with a warp composed wholly or in part of standing ur ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
Heading 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading 5608.
For the purposes of heading 5806, the expression "narrow woven fabrics" means:
1. woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
2. tubular woven fabrics of a flattened width not exceeding 30 cm; and
3. bias binding with folded edges, of a width when unfolded not exceeding 30 cm. Narrow woven fabrics with woven fringes are to be classified in heading 5808.
In heading 5810, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805).
In addition to the products of heading 5809, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
5801	Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806	12%	II	147
5802	Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703	12%	II	148
5803	Gauze, other than narrow fabrics of heading 5806	12%	II	149
5804	Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006	12%	II	150
5805	Hand-woven tapestries of the type Gobelins, Flanders, Aubusson,Beauvais and the like, and needle-worked tapestries (for example,petit point, cross stitch), whether or not made up	12%	II	151
5806<sup>♥</sup>	Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)	12%	II	152
5807	Labels, badges and similar articles of textile materials, in the piece,in strips or cut to shape or size, not embroidered	12%	II	153
5808	Saree fall	5%	I	219B<sup>1</sup>
5809	Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal	5%	I	220
5810	Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal	5%	I	220
5811	Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810	12%	II	157
5801	Woven pile fabrics and chenille fabrics [except Corduroy fabrics}, other than fabrics of heading 5802 or 5806	12%	II	147<sup>1</sup>
5801	Corduroy fabrics	5%	I	219A<sup>1</sup>
5801	Woven pile fabrics and chenille fabrics except Corduroy fabrics,velvet fabric, other than fabrics of heading 5802 or 5806	12%	II	147<sup>2</sup>
5801	Corduroy fabrics, velvet fabrics	5%	I	219A<sup>2</sup>
5801	Woven pile fabrics and chenille fabrics except Corduroy fabrics,velvet fabric, other than fabrics of heading 5802 or 5806	12%	II	147<sup>3</sup>
5801	All goods	5%	I	219A<sup>3</sup>
5806<sup>♥</sup>	Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)	5%	I	219AA
5808	Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles	12%	II	154
5808	Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]	12%	II	154<sup>2</sup>
5809	Embroidery or zari articles, that is to say,- imi, zari, kasab, salma,dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizal	5%	I	220<sup>3</sup>
5809	Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,-imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,glass beads, badla, glzal]	12%	II	155
5810	Embroidery or zari articles, that is to say,- imi, zari, kasab, salma,dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizal	5%	I	220<sup>3</sup>
5810	Embroidery in the piece, in strips or in motifs, Embroidered badges,motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,glass beads, badla, glzal]	12%	II	156

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017
Concessional GST on Specified Handicraft	Notification No. 21/2018-C.T. (Rate), dated 26-7-2018

Departmental Clarifications / Case Law

Real Zari Kasab (Thread)

Real Zari Kasab (Thread) - The heading 5809 and 5810 cover embroidery and zari articles. These heading do not cover yarn of any kinds. Hence, while these headings apply to embroidery articles, embroidery in piece, in strips, or in motifs, they do not apply to yarn, including Kasab yarn. Further all types of metallised yarns or threads are classifiable under tariff heading 5605. Kasab (yarn) falls under this heading. Under heading 5605, real zari manufactured with silver wire gimped (vital) on core yarn namely pure silk and cotton and finally gilted with gold would attract 5% GST under tariff item 5605 00 10, as specified at Entry No. 218A of Schedule 1-5% of the GST rate schedule. Other goods falling under this heading attract 12% GST. Accordingly, kasab (yarn) would attract 12% GST along with other metallised yarn, whether or not gimped, being textile yarn, combined with metal in the form of thread, strip or powder or covered with metal including imitation zari thread (S. No. 137 of the Schedule I1-12%). Therefore, it is clarified that imitation zari thread or yarn known as Kasab or by any other name in trade parlance, would attract a uniform GST rate of 12% under tariff heading 5605. Circular No. 52/26/2018-GST, dated 9-8-2018.

Polyester Curtain Fabric

Polyester Curtain Fabric - heading 58.04 clearly excludes fabrics which are woven, knitted or crocheted; that as per test report of the Textile Committee obtained by the department the fabric is knitted fabric — Classifiable under 60.02 and not under 58.04. — Sunint Auto Pvt. Ltd. v Commissioner 2005 (183) ELT 209 (Tri.-Del.)

Saree and Dhoti

Saree and Dhoti- Sarees are classifiable under different headings depending on their constituents and attract GST rate as under:<table class="table table-bordered"> <tbody><tr> <th>Constituent fibre</th> <th>Description</th> <th>HS Code</th> <th>GST Rate</th> </tr><tr> <td>Silk</td><td>Woven fabrics of silk - sarees</td><td>5007</td><td>5%</td></tr><tr> <td rowspan="2">Cotton</td><td>Of not more than 200 gsm</td><td>5208</td><td>5%</td></tr><tr> <td>Of more than 200 gsm</td><td>5209</td><td>5%</td></tr><tr> <td>Man-made filaments yarn</td><td>Of any gsm</td><td>5407 or 5408</td><td>5%</td></tr></tbody></table><br>(e) The GST rate on all sarees of silk, cotton or man-made fabrics f whether or not with embroidery or chikan work] is 5%.<br>(f) However, GST rate on sarees woven of metal thread or metallized yarn under HS code 5809 is 12%.<div style="text-align:right;">C.B.I. & C. Circular F. No. 332/2/201 7-7RU, dated 7-12-2017</div>

Fabrics with embroidery or chikan work

Fabrics with embroidery or chikan work fall under Chapters 50 to 55 and attract 5% GST. C.B.I. & C. Circular F. No. 332/2/201 7-TRU, dated 7-12-2017

Embroidery or chikan work in strips, piece or motifs

The HS code of embroidery, including chikan work in Strips, piece or motifs, is 5810 and it attracts 12% GST. C.B.I. & C. Circular F. No. 332/2/2017-TRU, dated 7-12-2017