Chapter 51: Wool, fine or coarse animal hair; horse hair yarn and woven fabric
Sr. No. Chapter Heading Description Rate of GST
1.
  1. Wool, not carded or combed [5101]
  2. Fine or coarse animal hair, not carded or combed [5102]
  3. Waste of wool or of fine or coarse animal hair [5103]
 Nil
2.
  1. Garnetted stock of wool or of fine or coarse animal hair, shoddy wool [5104]
  2. Wool and fine or coarse animal hair, carded or combed [5105]
  3. Yarn of wool or of animal hair [5106, 5107, 5108, 5109, 5110]
  4. Fabrics of wool or of animal hair [5111, 5112, 5113] [With no refund of ITC accumulation]
 5%