HSN code 5508 is the Customs Tariff heading for sewing thread of man-made staple fibres, whether or not put up for retail sale, in Chapter 55 (Man-made staple fibres). 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 5508
These are the entries of the current GST rate notifications whose column (2) names heading 5508 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 |
|---|---|---|---|
| 5508 | Sewing thread of manmade staple fibres, whether or not put up for retail sale | 5% | 9/2025-CT(R), Schedule I, S. No. 346 |
Goods of heading 5508 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 55 entries that can also apply
These entries name the whole of Chapter 55 in column (2), so they reach every heading of the chapter, including 5508, 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 |
CGST, SGST and IGST split for HSN 5508
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 5508
- 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.
Billing nil-rated goods of HSN 5508
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 5508 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 (5508) 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 55
Chapter 55 of the Customs Tariff is Man-made staple fibres. This list has 16 of its headings, each with its own page. See all Chapter 55 headings.
- HSN 5501: Synthetic filament tow (5%)
- HSN 5502: Artificial filament tow (5%)
- HSN 5503: Synthetic staple fibres, not carded (5%)
- HSN 5504: Artificial staple fibres (5%)
- HSN 5505: Waste of man-made fibres (5%)
- HSN 5506: Synthetic staple fibres (5%)
- HSN 5507: Artificial staple fibres, carded (5%)
- HSN 5509: Yarn of synthetic staple fibres (5%)
- HSN 5510: Yarn of artificial staple fibres (5%)
- HSN 5511: Yarn of man-made staple fibres (5%)
- HSN 5512: Woven fabrics (5%)
- HSN 5513: Woven fabrics (5%)