HSN code 5301 is
a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).
This code falls under Chapter 53
(Other Vegetable Fibres) of the Indian GST tariff.
The applicable GST rate is 5%
(CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 5301?
HSN 5301 refers to: Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock). It belongs to Chapter 53 (Other Vegetable Fibres) of the GST tariff.
What is the GST rate for HSN code 5301?
The GST rate for HSN code 5301 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 5301 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 5301 belong to?
HSN code 5301 belongs to Chapter 53 of the GST tariff, which covers Other Vegetable Fibres.