Chapter 462 Tariff Headings
HSN Codes Chapter 46: Straw and basketware
Chapter 46 of the GST HSN tariff classifies manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. This chapter contains 2 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 46
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
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 Rate:
5%
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 Materials :
GST Rate:
5%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |