IndiaFilings

Expert

Published on: Jun 24, 2026

HSN Code and GST Rate for Bamboo, Canes, Bidi and Betel Leaves

This article contains the details on HSN Code and GST Rate for Bamboo, Canes, Bidi and Betel Leaves. The HSN code chapter 14 contains vegetable plaiting materials and vegetable products not specified or included in other chapters. In this article, we look at the HSN code and GST rate for all items under chapter 14 of the HSN code system. However, this Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however, prepared, or other vegetable materials which have undergone treatment to render them suitable for use only as textile materials. Also, heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. Also, this HSN chapter does not apply to chip wood (heading 4404) and wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).

HSN Code

HSN Code Description Import Policy Policy Conditions GST Rate in Percentage
1401 VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK)
1401 10 00 Bamboos Free 5
1401 20 00 Rattans Free 5
1401 90 Other:
1401 90 10 Canes Free 5
1401 90 90 Other Free 5
1404 VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
1404 20 00 Cotton linters Free 5
1404 90 Other:
1404 90 10 Bidi wrapper leaves (tendu) Free 5
Soap-nuts:
1404 90 21 Powder Free 5
1404 90 29 Other Free 5
1404 90 30 Hard seeds, pips, hulls and nuts, of a kind used primarily for carving Free 5
1404 90 40 Betel leaves Free 0
1404 90 50 Indian Katha Free 18
1404 90 60 Coconut shell, unworked Free 5
1404 90 70 Rudraksha seeds Free 5
1404 90 90 Other Free 5
Click here to1 for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.
Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.
Back to Learn

Frequently Asked Questions

Common questions about HSN Code and GST Rate for Bamboo, Canes, and Betel Leaves.

The HSN code for bamboo is 1401 10 00. According to the article, bamboos fall under heading 1401 of the HSN code system, which covers vegetable materials primarily used for plaiting.
The article clearly states that the GST rate for bamboo (HSN code 1401 10 00) is 5%.
No, canes and bamboo are classified under different HSN codes. While bamboo falls under 1401 10 00, canes are covered by the HSN code 1401 90 10.
As per the article, the import policy for bamboo (HSN code 1401 10 00) and rattans (HSN code 1401 20 00) is "Free," which means they can be imported without any restrictions.
Yes, betel leaves (HSN code 1404 90 40) are covered under the same HSN chapter (Chapter 14) as bamboo, which deals with vegetable plaiting materials and vegetable products not specified elsewhere.
The article mentions that bidi wrapper leaves (tendu) classified under HSN code 1404 90 10 attract a GST rate of 5%.
No, Indian Katha (HSN code 1404 90 50) and betel leaves (HSN code 1404 90 40) are taxed at different GST rates. Indian Katha attracts a GST rate of 18%, while betel leaves are exempt from GST (0% rate).
According to the article, unworked coconut shells fall under the HSN code 1404 90 60, and they attract a GST rate of 5%.
No, cotton linters (HSN code 1404 20 00) are classified under a different HSN heading (1404) than bamboo (1401 10 00), although they both fall under the same HSN chapter (Chapter 14).
The article states that the import policy for bamboo (HSN code 1401 10 00), rattans (HSN code 1401 20 00), and canes (HSN code 1401 90 10) is "Free," meaning they can be imported without any restrictions.