Textile (fabric) 5% GST Updated 21 Apr 2026

HSN Code 5407
Saree (synthetic woven)

HSN 5407 covers woven fabrics of synthetic filament yarn — polyester, nylon, viscose. Synthetic sarees, dress materials. Standard GST is 5%.

HSN Code

5407

GST Rate

5%

Preferred UQC

MTR

Rate details & exceptions

Synthetic saree / dupatta / salwar material woven from polyester, nylon, or viscose filament → HSN 5407 → 5%. Cotton sarees go under HSN 5208 / 6211. Silk sarees → HSN 5007 → 5%.

What HSN 5407 covers

HSN 5407 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.

  • Polyester sarees
  • Nylon sarees
  • Viscose / rayon sarees
  • Georgette, crepe, satin woven synthetic fabric
  • Polyester dress material
  • Synthetic dupatta fabric

How to enter HSN 5407 on an invoice

On a GST-compliant invoice, add the following for each line item:

  • HSN code: 5407
  • Description: Saree (synthetic woven) (or your specific SKU name)
  • UQC: MTR
  • Quantity, rate per unit, taxable value
  • GST rate: 5% (split as CGST + SGST for intra-state, or IGST for inter-state)

21bill auto-fills HSN 5407 and the 5% rate the moment you type "saree (synthetic woven)" in the item description — so you don't memorise codes.

Questions people ask about HSN 5407

What is the GST rate on synthetic sarees?

5% when the saree is woven from synthetic filament yarn (HSN 5407). This applies to polyester, nylon, and viscose sarees. Silk sarees at 5% (HSN 5007). Cotton sarees at 5% (HSN 5208 or 6211).

Is there a difference for embroidered or zari sarees?

No — the embroidery work does not change the HSN. The base fabric determines the classification. A polyester saree with zari embroidery still falls under HSN 5407 at 5%.

HSN for unstitched dress material set?

Unstitched dress material (top + bottom + dupatta) is typically billed under HSN 5407 (if synthetic) or 5208 (if cotton), matching the primary fabric. 5% in both cases.

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⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.