Chapter 50: Silk
Sr. No. Chapter Heading Description Rate of GST
1.
  1. Silkworm laying, cocoon [5001]
  2. Raw silk [5002]
  3. Silk waste [5003]
 Nil
2.
  1. Silk yarn [5004, 5005, 5006]
  2. Woven fabrics of silk or silk waste [5007] [With no refund of ITC accumulation]
 5%