HSN code 54041100 is the 8-digit tariff item for elastomeric, under heading 5404 and sub-heading 540411 (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 54041100 at a glance
| Tariff item (8 digits) | 54041100 |
|---|---|
| Heading (4 digits) | 5404: Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm, strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm |
| Sub-heading (6 digits) | 540411: Elastomeric |
| Chapter | 54: Man-made filaments; strip and the like of man-made textile materials |
| Description | Elastomeric |
| 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 54041100
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 (5404) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (540411) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (54041100), 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 5404
- HSN 54041000: Monofilament (synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension... (5%)
- HSN 54041200: Other, of polypropylene (5%)
- HSN 54041910: Catgut imitation of synthetic yarn, non-sterile (5%)
- HSN 54041920: Strip and the like of synthetic fibre material (5%)
- HSN 54049010: Catgut imitation of synthetic yarn, non-sterile (5%)
- HSN 54049020: Strip and the like of synthetic fibre materials (5%)
See every rate entry for the heading on the HSN 5404 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).