HSN code 54023300 is the 8-digit tariff item for synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex, of polyesters, under heading 5402 and sub-heading 540233 (Chapter 54). 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 54023300 at a glance
| Tariff item (8 digits) | 54023300 |
|---|---|
| Heading (4 digits) | 5402: Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex |
| Sub-heading (6 digits) | 540233: Of polyesters |
| Chapter | 54: Man-made filaments; strip and the like of man-made textile materials |
| Description | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex, of polyesters |
| 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. 341 (HSN 5402, 5403, 5404, 5405, 5406) covers "All goods including synthetic or artificial filament yarns" 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 |
|---|---|---|---|---|
| 5402, 5403, 5404, 5405, 5406 | All goods including synthetic or artificial filament yarns | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 341 |
Worked example: a ₹1,000 sale under HSN 54023300
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 (5402) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (540233) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (54023300), 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 heading 5402
- HSN 54021010: Nylon tyre yarn (synthetic filament yarn, not put up for retail sale, including synthetic monofilament of... (5%)
- HSN 54021090: High tenacity yarn of nylon or other polyamides: other (5%)
- HSN 54021100: Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic... (5%)
- HSN 54021110: High tenacity yarn of nylon or other polyamides (5%)
- HSN 54021910: Nylon tyre yarn (synthetic filament yarn, not put up for retail sale, including synthetic monofilament of... (5%)
- HSN 54021920: Nylon 66 filament yarn confirming to IS 13464 (5%)
- HSN 54022010: High tenacity yarn of polyesters, whether or not textured, of terylene dacron (5%)
- HSN 54022090: High tenacity yarn of polyesters, whether or not textured: other (5%)
- HSN 54023100: Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic... (5%)
- HSN 54023200: Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic... (5%)
- HSN 54023400: Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic... (5%)
- HSN 54023910: Polypropylene filament yarn (synthetic filament yarn, not put up for retail sale, including synthetic... (5%)
- HSN 54023920: Acrylic filament yarn (synthetic filament yarn, not put up for retail sale, including synthetic... (5%)
- HSN 54024100: Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre, of nylon or other polyamides (5%)
- HSN 54024200: Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre, of polyesters, partially... (5%)
- HSN 54024300: Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre, of polyesters, other (5%)
- HSN 54024400: Elastomeric (5%)
- HSN 54024500: Other, of nylon or other polyamides (5%)
- HSN 54024600: Other, of polyesters, partially oriented (5%)
- HSN 54024700: Other, of polyesters (5%)
- HSN 54024800: Other, of polypropylene (5%)
- HSN 54025100: Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic... (5%)
- HSN 54025200: Other yarn, single, with a twist exceeding 50 turns per metre, of polyesters (5%)
- HSN 54025210: Polyester yarn-Anti Static Filament (synthetic filament yarn, not put up for retail sale, including... (5%)
See every rate entry for the heading on the HSN 5402 page, or all Chapter 54 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).