HSN code 54081000 is the 8-digit tariff item for yarn of viscose rayon (woven fabrics obtained from high tenacity), under heading 5408 and sub-heading 540810 (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 54081000 at a glance
| Tariff item (8 digits) | 54081000 |
|---|---|
| Heading (4 digits) | 5408: Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 |
| Sub-heading (6 digits) | 540810: Woven fabrics obtained from high tenacity |
| Chapter | 54: Man-made filaments; strip and the like of man-made textile materials |
| Description | Yarn of viscose rayon (woven fabrics obtained from high tenacity) |
| 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. 342 (HSN 5407, 5408) covers "Woven fabrics of manmade textile materials" 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 |
|---|---|---|---|---|
| 5407, 5408 | Woven fabrics of manmade textile materials | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 342 |
Worked example: a ₹1,000 sale under HSN 54081000
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 (5408) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (540810) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (54081000), 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 5408
- HSN 54082110: Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading... (5%)
- HSN 54082120: Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading... (5%)
- HSN 54082211: Rayon crepe fabrics (woven fabrics of artificial filament yarn, including woven fabrics obtained from... (5%)
- HSN 54082212: Rayon jacquards (woven fabrics of artificial filament yarn, including woven fabrics obtained from... (5%)
- HSN 54082213: Rayon brocades (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials... (5%)
- HSN 54082214: Rayon georgette (woven fabrics of artificial filament yarn, including woven fabrics obtained from... (5%)
- HSN 54082215: Rayon tafetta (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials... (5%)
- HSN 54082216: Rayon suitings (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials... (5%)
- HSN 54082217: Rayon shirtings (woven fabrics of artificial filament yarn, including woven fabrics obtained from... (5%)
- HSN 54082218: Rayon sarees (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials... (5%)
- HSN 54082219: Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading... (5%)
- HSN 54082220: Fabrics of continuous filament, other than rayon (5%)
- HSN 54082290: Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading... (5%)
- HSN 54082300: Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading... (5%)
- HSN 54082411: Rayon crepe fabrics (woven fabrics of artificial filament yarn, including woven fabrics obtained from... (5%)
- HSN 54082412: Rayon jacquards (woven fabrics of artificial filament yarn, including woven fabrics obtained from... (5%)
- HSN 54082413: Rayon brocades (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials... (5%)
- HSN 54082414: Rayon georgette (woven fabrics of artificial filament yarn, including woven fabrics obtained from... (5%)
- HSN 54082415: Rayon tafetta (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials... (5%)
- HSN 54082416: Rayon suitings (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials... (5%)
- HSN 54082417: Rayon shirtings (woven fabrics of artificial filament yarn, including woven fabrics obtained from... (5%)
- HSN 54082418: Rayon sarees (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials... (5%)
- HSN 54082419: Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading... (5%)
- HSN 54082490: Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading... (5%)
See every rate entry for the heading on the HSN 5408 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).