HSN code 50060033 is the 8-digit tariff item for silk embroidery thread (silk yarn and yarn spun from silk waste, put up for retail sale), under heading 5006 and sub-heading 500600 (Chapter 50). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
HSN 50060033 at a glance
| Tariff item (8 digits) | 50060033 |
|---|---|
| Heading (4 digits) | 5006: Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut |
| Sub-heading (6 digits) | 500600: Silk yarn and yarn spun from silk waste, put up for retail sale, silk worm gut |
| Chapter | 50: Silk |
| Description | Silk embroidery thread (silk yarn and yarn spun from silk waste, put up for retail sale) |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
9/2025-CT(R), Schedule I, S. No. 325 (HSN 5004 to 5006) covers "Silk yarn" at 5%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 5004 to 5006 | Silk yarn | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 325 |
Worked example: a ₹1,000 sale under HSN 50060033
Taxable value ₹1,000.00. Within your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state: IGST ₹50.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (5006) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (500600) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (50060033), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 500600
- HSN 50060011: Silk embroidery thread (silk yarn and yarn spun from silk waste, put up for retail sale) (5%)
- HSN 50060021: Silk embroidery thread (silk yarn and yarn spun from silk waste, put up for retail sale) (5%)
- HSN 50060031: Spun from silk waste other than noil silk (5%)
- HSN 50060032: Yarn spun from noil silk (5%)
See every rate entry for the heading on the HSN 5006 page, or all Chapter 50 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).