What is the GST (IGST) rate for HSN code 54075430?

HSN code 54075430 (Saree) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 54075430?

The Basic Customs Duty (BCD) for HSN code 54075430 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 54075430 cover?

HSN code 54075430 covers Saree. It sits under Chapter 54 – Man-made filaments; strip and the like of man-made textile materials, in Section XI – TEXTILES AND TEXTILE ARTICLES.

What is the unit of measurement for HSN code 54075430?

The standard unit of quantity (UQC) for HSN code 54075430 is m, as listed in the Customs Tariff.

What is the HSN code for a saree?

It depends on the fabric. Polyester sarees are 54075430, terylene/dacron sarees 54075240, nylon sarees 54074240, silk sarees 50072010 and printed cotton sarees 52081120. Identify the dominant material first.

Do embroidered or designer sarees use a different HSN code?

Embroidery in the piece is classified under heading 5810, but a finished saree is still classified by its base fabric heading (5007, 5208 or 5407). Heavy embellishment can shift classification — confirm for high-value consignments.

HSN Code Finder · Product

Saree HSN Code 5407

5% IGSTSchedule I

Sarees are classified by their base fabric: polyester and other synthetic sarees fall under heading 5407, silk sarees under 5007 and cotton sarees under 5208. Each material has its own dedicated tariff item.

Search any HSN code

Heading

5407

Primary code

54075430

GST / IGST

Customs duty (BCD)

20%

Saree HSN codes & GST rates

The 8-digit HSN codes under heading 5407 (woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
54075430	Polyester sarees m2 20% or Rs. 20 per sq. whichever is higher	5%	20%
54075240	Polyester sarees m2 20% or Rs.23 per whichever is higher	5%	20%
54074240	Nylon sarees m2 20% or Rs.36 per sq. whichever is higher	5%	20%
50072010	Sarees	5%	20%
52081120	Saree	5%	10%

FTA preferential rates: 12 partner agreement(s) listed for 54075430; best preferential rate 0% via ASEAN countries; 9 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for saree?

The HSN code for saree is 5407 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for saree the most common is 54075430, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How saree is classified under HSN

The HSN classification for saree narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 542-digitMan-made filaments; strip and the like of man-made textile materials
54074-digit headingWOVEN FABRICS OF SYNTHETIC FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5404
5407546-digit subheadingPrinted :
540754308-digit tariff itemPolyester sarees m2 20% or Rs. 20 per sq. whichever is higher

Section XI — TEXTILES AND TEXTILE ARTICLES

Browse all of Chapter 54 Heading 5407 overview

GST on saree

Saree (HSN 5407) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 54075430 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported saree

When saree (HSN 54075430) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹32.72. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 54075430 →

Conclusion

The HSN code for saree is 5407 at the heading level, with 54075430 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.