HSN code 5309 is the Customs Tariff heading for woven fabrics of flax, in Chapter 53 (Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn). The GST rate is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 5309
These are the entries of the current GST rate notifications whose column (2) names heading 5309 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 5309 to 5311 | Woven fabrics of other vegetable textile fibres, paper yarn | 5% | 9/2025-CT(R), Schedule I, S. No. 339 |
- 9/2025-CT(R), Schedule I, S. No. 339: One entry shared by 3 headings or chapters (5309, 5310, 5311); it applies to 5309 in the same way as to the others.
Goods of heading 5309 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 53 entries that can also apply
These entries name the whole of Chapter 53 in column (2), so they reach every heading of the chapter, including 5309, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 50 to 55 | Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets | Nil (0%) | 10/2025-CT(R), S. No. 145 |
| 53 | Coir pith compost other than pre-packaged and labelled | Nil (0%) | 10/2025-CT(R), S. No. 148 |
CGST, SGST and IGST split for HSN 5309
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
Worked example: a ₹1,000 sale under HSN 5309
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 5%: 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 any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 5309
What "pre-packaged and labelled" means
Several entries for heading 5309 turn on whether the goods are "pre-packaged and labelled". The Explanation to Notification 9/2025-Central Tax (Rate) defines this as commodities intended for retail sale, containing not more than 25 kg or 25 litre, which are "pre-packed" under the Legal Metrology Act, 2009 and whose package or label must carry the declarations required by that Act and its rules. The same goods sold loose, or in a pack above 25 kg or 25 litre, are outside that wording and fall under whichever other entry describes them.
Billing nil-rated goods of HSN 5309
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 5309 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (5309) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 53
Chapter 53 of the Customs Tariff is Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. This list has 10 of its headings, each with its own page. See all Chapter 53 headings.
- HSN 5301: Flax, raw or processed but not spun (5%)
- HSN 5302: True hemp, raw or processed (5%)
- HSN 5303: Jute and other textile bast fibres (nil or 5%)
- HSN 5305: Coconut, abaca (nil or 5%)
- HSN 5306: Flax yarn (5%)
- HSN 5307: Yarn of jute (5%)
- HSN 5308: Yarn of other (5%)
- HSN 5310: Woven fabrics of jute (5%)
- HSN 5311: Woven fabrics (5%)