GST Rate for HSN 5403
Specific items under 5403
| HSN Code | Description | GST Rate |
|---|---|---|
| 540310 | HIGH TENACITY YARN OF VISCOSE RAYON : | 18% |
| 540331 | OF VISCOSE RAYON, UNTWISTED OR WITH A TWIST | 18% |
| 540332 | OF VISCOSE RAYON, WITH A TWIST EXCEEDING | 18% |
| 540333 | OF CELLULOSE ACETATE | 18% |
| 540339 | OTHER : | 18% |
| 540341 | OF VISCOSE RAYON : | 18% |
| 540342 | OF CELLULOSE ACETATE : | 18% |
| 540349 | OTHER : | 18% |
| 54031010 | VISCOSE RAYON TYRE YARN – 1,233 DECITEX | 18% |
| 54031020 | VISCOSE RAYON TYRE YARN – 1,833 DECITEX | 18% |
| 54031090 | OTHER | 18% |
| 54032000 | ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT FOR RETAIL SALE, INCLUDING ARTIFICIAL MONO FILAMENT OF LESS THAN 67 DECITEX TEXTURED YARN : | 18% |
| 54033100 | OF VISCOSE RAYON, UNTWISTED OR WITH A TWIST NOT EXCEEDING 120 TURNS PER METRE | 18% |
| 54033200 | OF VISCOSE RAYON, WITH A TWIST EXCEEDING 120 TURNS PER METRE | 18% |
| 54033300 | OF CELLULOSE ACETATE | 18% |
| 54033910 | CUPRAMMONIUM RAYON | 18% |
| 54033990 | OTHER | 18% |
| 54034110 | UP TO 67 DECITEX | 18% |
| 54034120 | OF 83 DECITEX | 18% |
| 54034130 | OF 111 DECITEX, BRIGHT | 18% |
| 54034140 | OF 111 DECITEX, DULL | 18% |
| 54034150 | OF 133 DECITEX, BRIGHT | 18% |
| 54034160 | OF 133 DECITEX, DULL | 18% |
| 54034170 | OF 167 DECITEX, BRIGHT | 18% |
| 54034180 | OF 167 DECITEX, DULL | 18% |
| 54034190 | OTHER | 18% |
| 54034210 | ACETATE RAYON FILAMENT YARN, 83 DECITEX | 18% |
| 54034220 | ACETATE RAYON FILAMENT YARN, 111 DECITEX | 18% |
| 54034230 | ACETATE RAYON FILAMENT YARN, 133 DECITEX | 18% |
| 54034240 | ACETATE RAYON FILAMENT YARN, 167 DECITEX | 18% |
| 54034250 | ACETATE RAYON FILAMENT YARN, 333 DECITEX | 18% |
| 54034290 | OTHER | 18% |
| 54034911 | OF 33 DECITEX | 18% |
| 54034912 | OF 44 DECITEX | 18% |
| 54034913 | OF 67 DECITEX | 18% |
| 54034914 | OF 83 DECITEX | 18% |
| 54034915 | OF 89 DECITEX | 18% |
| 54034919 | OTHER | 18% |
| 54034990 | OTHER | 18% |
Tax calculator for HSN 5403
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 5403
What is the GST rate for HSN 5403?▾
GST rate for HSN 5403 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 5403 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 5403
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.