GST Rate for HSN 5402
Specific items under 5402
| HSN Code | Description | GST Rate |
|---|---|---|
| 540211 | OF ARAMIDS : | 18% |
| 540219 | OTHER | 18% |
| 540220 | HIGH TENACITY YARN OF POLYESTERS, WHETHER OR NOT TEXTURED: | 18% |
| 540231 | OF NYLON OR OTHER POLYAMIDES, MEASURING PER SINGLE YARN NOT MORE THAN 50 TEX | 18% |
| 540232 | OF NYLON OR OTHER POLYAMIDES, MEASURING PER SINGLE YARN MORE THAN 50 TEX | 18% |
| 540233 | OF POLYESTERS | 18% |
| 540234 | OF POLYPROPYLENE | 18% |
| 540239 | OTHER : | 18% |
| 540244 | ELASTOMERIC | 18% |
| 540245 | OTHER, OF NYLON OR OTHER POLYAMIDES | 18% |
| 540246 | OTHER, OF POLYESTERS, PARTIALLY ORIENTED | 18% |
| 540247 | OTHER, OF POLYESTERS | 18% |
| 540248 | OTHER, OF POLYPROPYLENE | 18% |
| 540249 | OTHER | 18% |
| 540251 | OF NYLON OR OTHER POLYAMIDES | 18% |
| 540252 | Of polyesters: | 18% |
| 540253 | OF POLYPROPYLENE | 18% |
| 540259 | OTHER : | 18% |
| 540261 | OF NYLON OR OTHER POLYAMIDES | 18% |
| 540262 | OF POLYESTERS | 18% |
| 540263 | OF POLYPROPYLENE | 18% |
| 540269 | OTHER : | 18% |
| 54021010 | SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES : NYLON TYRE YARN | 18% |
| 54021090 | SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES : OTHER | 18% |
| 54021100 | OF ARAMIDS | 18% |
| 54021110 | HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES | 18% |
| 54021910 | NYLON TYRE YARN | 18% |
| 54021920 | Nylon 66 filament yarn confirming to IS 13464 | 18% |
| 54021990 | OTHER | 18% |
| 54022010 | OF TERYLENE DACRON | 18% |
| 54022090 | OTHER | 18% |
| 54023100 | OF NYLON OR OTHER POLYAMIDES, MEASURING PER SINGLE YARN NOT MORE THAN 50 TEX | 18% |
| 54023200 | OF NYLON OR OTHER POLYAMIDES, MEASURING PER SINGLE YARN MORE THAN 50 TEX | 18% |
| 54023300 | OF POLYESTERS | 18% |
| 54023400 | OF POLYPROPYLENE | 18% |
| 54023910 | POLYPROPYLENE FILAMENT YARN | 18% |
| 54023920 | ACRYLIC FILAMENT YARN | 18% |
| 54023990 | OTHER | 18% |
| 54024100 | SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX OTHER YARN, SINGLE, UNTWISTED OR WITH A TWIST NOT EXCEEDING 50 TURNS PER METRE : OF NYLON OR OTHER POLYAMIDES | 18% |
| 54024200 | SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX OTHER YARN, SINGLE, UNTWISTED OR WITH A TWIST NOT EXCEEDING 50 TURNS PER METRE : OF POLYESTERS, PARTIALLY ORIENTED | 18% |
| 54024300 | SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX OTHER YARN, SINGLE, UNTWISTED OR WITH A TWIST NOT EXCEEDING 50 TURNS PER METRE : OF POLYESTERS, OTHER | 18% |
| 54024400 | ELASTOMERIC | 18% |
| 54024500 | OTHER, OF NYLON OR OTHER POLYAMIDES | 18% |
| 54024600 | OTHER, OF POLYESTERS, PARTIALLY ORIENTED | 18% |
| 54024700 | OTHER, OF POLYESTERS | 18% |
| 54024800 | OTHER, OF POLYPROPYLENE | 18% |
| 54024900 | OTHER | 18% |
| 54025100 | OF NYLON OR OTHER POLYAMIDES | 18% |
| 54025200 | SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX OTHER YARN, SINGLE, WITH A TWIST EXCEEDING 50 TURNS PER METRE : OF POLYESTERS | 18% |
| 54025210 | Polyester yarn-Anti Static Filament | 18% |
| 54025290 | Other | 18% |
| 54025300 | Of polypropylene | 18% |
| 54025900 | OTHER | 18% |
| 54025910 | SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX OTHER YARN, SINGLE, WITH A TWIST EXCEEDING 50 TURNS PER METRE : OTHER : POLYPROPYLENE FILAMENT YARN | 18% |
| 54025990 | SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX OTHER YARN, SINGLE, WITH A TWIST EXCEEDING 50 TURNS PER METRE : OTHER : OTHER | 18% |
| 54026100 | OF NYLON OR OTHER POLYAMIDES | 18% |
| 54026200 | OF POLYESTERS | 18% |
| 54026300 | Of polypropylene | 18% |
| 54026910 | POLYVINYL ACETATE FILAMENT YARN | 18% |
| 54026920 | POLYVINYL CHLORIDE FILAMENT YARN | 18% |
| 54026930 | SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX OTHER YARN, MULTIPLE (FOLDED) OR CABLED : OTHER :POLYPROPYLENE FILAMENT YARN | 18% |
| 54026940 | ACRYLIC FILAMENT YARN | 18% |
| 54026950 | POLYTETRAFLUOROETHYLENE YARN | 18% |
| 54026960 | Ultra high molecular weight poly ethylene filament yarn conforming to ASTM F2848 | 18% |
| 54026990 | OTHER | 18% |
Tax calculator for HSN 5402
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 54 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 5402
What is the GST rate for HSN 5402?▾
GST rate for HSN 5402 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 5402 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 5402
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 54.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.