HSN code 63023100 is the 8-digit tariff item for bed linen, table linen, toilet linen and kitchen linen, of cotton, under heading 6302 and sub-heading 630231 (Chapter 63). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 63023100 at a glance
| Tariff item (8 digits) | 63023100 |
|---|---|
| Heading (4 digits) | 6302: Bed linen, table linen, toilet linen and kitchen linen |
| Sub-heading (6 digits) | 630231: Of cotton |
| Chapter | 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags |
| Description | Bed linen, table linen, toilet linen and kitchen linen, of cotton |
| GST rate | 5% or 18%, by description |
The rate for 63023100 depends on the sale value per piece or pair. 5% under 9/2025-CT(R), Schedule I, S. No. 390 for "Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece"; 18% under 9/2025-CT(R), Schedule II, S. No. 199 for "Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 63023100 the deciding question is the sale value per piece or pair.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 63 [other than 6305 32 00, 6305 33 00, 6309] | Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 390 |
| 63 [other than 6309] | Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 199 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 63023100 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 63023100
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
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 (6302) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (630231) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (63023100), 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 6302
- HSN 63021010: Bed linen, knitted or crocheted, of cotton (5% or 18%)
- HSN 63021090: Bed linen, knitted or crocheted: other (5% or 18%)
- HSN 63022110: Handloom (bed linen, table linen, toilet linen and kitchen linen, of cotton) (5% or 18%)
- HSN 63022190: Bed linen, table linen, toilet linen and kitchen linen, of cotton: other (5% or 18%)
- HSN 63022200: Bed linen, table linen, toilet linen and kitchen linen, of man-made fibres (5% or 18%)
- HSN 63022900: Bed linen, table linen, toilet linen and kitchen linen, of other textile materials (5% or 18%)
- HSN 63023200: Bed linen, table linen, toilet linen and kitchen linen, of man-made fibres (5% or 18%)
- HSN 63023900: Bed linen, table linen, toilet linen and kitchen linen, of other textile materials (5% or 18%)
- HSN 63024010: Table linen, knitted or crocheted, of silk (5% or 18%)
- HSN 63024020: Table linen, knitted or crocheted, of wool or fine animal hair (5% or 18%)
- HSN 63024030: Table linen, knitted or crocheted, of cotton (5% or 18%)
- HSN 63024040: Table linen, knitted or crocheted, of man-made fibres (5% or 18%)
- HSN 63024090: Table linen, knitted or crocheted: other (5% or 18%)
- HSN 63025110: Handloom (bed linen, table linen, toilet linen and kitchen linen, of cotton) (5% or 18%)
- HSN 63025190: Bed linen, table linen, toilet linen and kitchen linen, of cotton: other (5% or 18%)
- HSN 63025200: Other table linen, of flax (5% or 18%)
- HSN 63025300: Bed linen, table linen, toilet linen and kitchen linen, of man-made fibres (5% or 18%)
- HSN 63025900: Bed linen, table linen, toilet linen and kitchen linen, of other textile materials (5% or 18%)
- HSN 63026010: Handloom (toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton) (5% or 18%)
- HSN 63026090: Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton: other (5% or 18%)
- HSN 63029110: Handloom (bed linen, table linen, toilet linen and kitchen linen, of cotton) (5% or 18%)
- HSN 63029190: Bed linen, table linen, toilet linen and kitchen linen, of cotton: other (5% or 18%)
- HSN 63029200: Bed linen, table linen, toilet linen and kitchen linen: other, of flax (5% or 18%)
- HSN 63029300: Bed linen, table linen, toilet linen and kitchen linen, of man-made fibres (5% or 18%)
See every rate entry for the heading on the HSN 6302 page, or all Chapter 63 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).