HSN code 63109020 is the 8-digit tariff item for cotton rags (used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope), under heading 6310 and sub-heading 631090 (Chapter 63). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 63109020 at a glance
| Tariff item (8 digits) | 63109020 |
|---|---|
| Heading (4 digits) | 6310: Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials |
| Sub-heading (6 digits) | 631090: Other |
| Chapter | 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags |
| Description | Cotton rags (used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope) |
| GST rate | 5% or 18%, by description |
The rate for 63109020 depends on the sale value per piece or pair. 5% under 9/2025-CT(R), Schedule I, S. No. 391 for "Worn clothing and other worn articles; rags"; 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..."; 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".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 63109020 the deciding question is the sale value per piece or pair.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6309 or 6310 | Worn clothing and other worn articles; rags | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 391 |
| 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 |
| 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 |
Worked example: a ₹1,000 sale under HSN 63109020
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 (6310) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (631090) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (63109020), 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 631090
- HSN 63109010: Woolen rags (used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine... (5% or 18%)
- HSN 63109030: Gunny cuttings (used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine... (5% or 18%)
- HSN 63109040: Synthetic rags (used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine... (5% or 18%)
See every rate entry for the heading on the HSN 6310 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).