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Verified Category: Straw Products

HSN Code 4601

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Current GST Rate
5%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4601 specifically identifies manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 4601 on all Tax Invoices for manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 4601

"Classifying manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Straw Products category. AasanKhata automatically monitors these shifts for you."