Headings in chapter 46 and their GST
| HSN | Description | GST |
|---|
| 4601 | Plaits and similar products of plaiting materials, whether or not assembled into strips, plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)11 tariff items | 5% |
| 4602 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601, articles of loofah of vegetable materials9 tariff items | 5% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 46 covers
Chapter 46 of the tariff is "Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork". It has 2 four-digit headings and 20 eight-digit tariff items, such as 4601 (Plaits and similar products of plaiting materials, whether), 4602 (Basketwork, wickerwork and other articles, made directly to).
GST rates in chapter 46
Most of its tariff items are taxed at 5%. By tariff item: 20 at 5%.
Questions
What is the GST rate for chapter 46 goods?
Most of its tariff items are taxed at 5%. Of the 20 eight-digit codes in chapter 46, 20 at 5%. Check the exact code in the table: some headings have more than one rate.
What is HSN code 4601?
Heading 4601 is "Plaits and similar products of plaiting materials, whether or not assembled into strips, plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)". GST: 5%.