HSN code 6304 is the Customs Tariff heading for other furnishing articles, excluding those of heading 9403, in Chapter 63 (Other made up textile articles; sets; worn clothing and worn textile articles; rags). No rate entry names 6304 on its own. It is covered by 3 entries for the whole of Chapter 63 (nil, 5% or 18%) when the goods match the description, and otherwise by the 18% residual entry. 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 6304
No entry names heading 6304 on its own; the chapter-wide entries below are the ones that mention it.
Goods of heading 6304 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 63 entries that can also apply
These entries name the whole of Chapter 63 in column (2), so they reach every heading of the chapter, including 6304, but only for goods that match their description.
| HSN scope | Description of goods | GST | 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% | 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% | 9/2025-CT(R), Schedule II, S. No. 199 |
| 63 | Indian National Flag | Nil (0%) | 10/2025-CT(R), S. No. 149 |
CGST, SGST and IGST split for HSN 6304
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% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 6304
- 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.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 6304
Heading 6304 carries 3 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
Sale value per piece or pair
An entry here uses a sale value limit of Rs. 2500 per piece (or per pair). The test is applied to each piece or pair on the invoice, not to the invoice total, so one bill can carry lines at two different rates. Price the item before tax and apply the rate of the entry its value falls in.
Billing nil-rated goods of HSN 6304
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 6304 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 (6304) 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, which matters for 6304 because its rate changes with the description.
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 63
Chapter 63 of the Customs Tariff is Other made up textile articles; sets; worn clothing and worn textile articles; rags. This list has 10 of its headings, each with its own page. See all Chapter 63 headings.
- HSN 6301: Blankets and travelling rugs (nil, 5% or 18%)
- HSN 6302: Bed linen, table linen (nil, 5% or 18%)
- HSN 6303: Curtains and interior blinds (nil, 5% or 18%)
- HSN 6305: Sacks and bags (18%)
- HSN 6306: Tarpaulins, awnings and sunblinds (nil, 5% or 18%)
- HSN 6307: Other made up articles (nil, 5% or 18%)
- HSN 6308: Sets consisting of woven fabric (nil, 5% or 18%)
- HSN 6309: Worn clothing (5%)
- HSN 6310: Used or new rags, scrap twine (5%)