Chapter 54 Man-made filaments; strip the like of man-made textile materials
Sr. No. Chapter Heading Description Rate of GST
1. 1. Fabrics of manmade textile materials [5407, 5408] [With no refund of ITC accumulation] 5%
2.
  1. Synthetic filament yarn such as nylon, polyester, acrylic, etc. [5402, 5404, 5406]
  2. Artificial filament yarn such as viscose rayon, Cuprammonium, etc. [5403, 5405, 5406]
  3. Sewing thread of manmade filaments [5401]
 18%