Chapter 46GST Classification
Manufactures of Straw, of Esparto
Covers baskets, mats, and wickerwork.
Based on Customs Tariff ActUpdated: December 2025
Total Codes33
Dominant RateUsually 5% or 12%.
Includes: Baskets, Mats, Wickerwork...
How to find the correct HSN Code in Chapter 46?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 46
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What does Chapter 46 Cover?
Covers baskets, mats, and wickerwork.
Included
- Plaits
- Basketwork
- Loofah Articles
Excluded
- FurnitureGo to Ch 94
Common Confusions
- • Basket (Ch 46) vs Bamboo Furniture (Ch 94): Use case decides.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 46
Are mats 5%?
Vegetable plaiting mats are often 5%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.