HSN code 63051060 is the 8-digit tariff item for plastic coated or paper cum polythene lined jute bags and sacks, under heading 6305 and sub-heading 630510 (Chapter 63). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 63051060 at a glance
| Tariff item (8 digits) | 63051060 |
|---|---|
| Heading (4 digits) | 6305: Sacks and bags, of a kind used for the packing of goods |
| Sub-heading (6 digits) | 630510: Of jute or of other textile bast fibres of heading 5303 |
| Chapter | 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags |
| Description | Plastic coated or paper cum polythene lined jute bags and sacks |
| GST rate | 5% or 18%, by description |
The rate for 63051060 depends on the sale value per piece or pair or what the goods are meant to be used for. 18% under 9/2025-CT(R), Schedule II, S. No. 200 for "Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the..."; 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 63051060 the deciding question is the sale value per piece or pair or what the goods are meant to be used for.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3923 or 6305 | Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 200 |
| 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 63051060 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 63051060
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 (6305) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (630510) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (63051060), 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 sub-heading 630510
- HSN 63051010: Jute bagging for raw cotton (5% or 18%)
- HSN 63051020: Jute corn (grains) sacks (sacks and bags, of a kind used for the packing of goods, of jute or of other... (5% or 18%)
- HSN 63051030: Jute hessian bags (sacks and bags, of a kind used for the packing of goods, of jute or of other textile... (5% or 18%)
- HSN 63051040: Jute sacking bags (sacks and bags, of a kind used for the packing of goods, of jute or of other textile... (5% or 18%)
- HSN 63051050: Jute wool sacks (sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast... (5% or 18%)
- HSN 63051070: Paper laminated hessian jute (sacks and bags, of a kind used for the packing of goods, of jute or of other... (5% or 18%)
- HSN 63051080: Jute soil savers (sacks and bags, of a kind used for the packing of goods, of jute or of other textile... (5% or 18%)
- HSN 63051090: Sacks and bags, of a kind used for the packing of goods, of jute or of other textile bast fibres of... (5% or 18%)
See every rate entry for the heading on the HSN 6305 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).