Chapter 53: Other vegetable textile fibres; paper yarn, woven fabrics of paper yarns
Sr. No. Chapter Heading Description Rate of GST
1.
  1. Coconut, coir fibre [5305]
  2. Jute fibres, raw or processed but not spun [5303]
 Nil
2.
  1. All other vegetable fibres and yarns such as flax, true hemp, paper yarn, etc. [5301, 5302, 5303, 5305, 5306, 5307, 5308]
  2. Fabrics of other vegetable textile fibres, paper yarn [5309, 5310, 5311] [With no refund of ITC accumulation]
 5%