HSN and GST Rate for Manufacturers of Straw – HSN Chapter 46

HSN and GST Rate for Manufacturers of Straw – HSN Chapter 46

In this article, we look at the HSN code and GST rate for manufactures of straw, manufacturers of esparto or other plaiting materials; basket ware and wickerwork which fall under Chapter 46 of HSN Code. In HSN Chapter 46 the expression “plaiting, materials“ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from board leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or felt or non-wovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54. HSN Chapter 46 does not cover:

  • Wallcoverings of heading 4814;
  • Twine, cordage, ropes or cables, plaited or not (heading 5607),
  • Footwear or headgear or parts thereof of Chapter 64 or 65;
  • Vehicles or bodies for vehicles of basket ware (Chapter 87); or
  • Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

For the purposes of heading 4601, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets whether or not the binding materials are of spun textile materials.

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GST Rate and HSN Code for Manufacturing Straw

HSN CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
4601PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, WHETHER OR NOT ASSEMBLED INTO STRIPS; PLAITING MATERIALS, PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, BOUND TOGETHER IN PARALLEL STRANDS OR WOVEN, IN SHEET FORM, WHETHER OR NOT BEING FINISHED ARTICLES (FOR EXAMPLE, MATS, MATTING, SCREENS)
 Mats, matting and screens of vegetable materials:
4601 21 00Of bambooFree5
389
i.e xe
4601 22 00Of rattanFree5
4601 29 00OtherFree5
4601 92 00Of bambooFree5
4601 93 00Of rattanFree5
4601 94 00Of other vegetable materialsFree5
4601 99 00OtherFree5
4602BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS
OR MADE UP FROM GOODS OF HEADING 4601; ARTICLES OF LOOFAH
 Of vegetable materials:
4602 11 00Of bambooFree5
4602 12 00Of rattanFree5
4602 19Other:
Of palm leaves:
4602 19 11BasketsFree5
4602 19 19OtherFree5
4602 19 90OtherFree5

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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.

Post by Supreena

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