Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 5104 specifically identifies garneted stock of wool or of fine or coarse animal hair, shoddy wool 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 5104 on all Tax Invoices for garneted stock of wool or of fine or coarse animal hair, shoddy wool
✓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 5104

"Classifying garneted stock of wool or of fine or coarse animal hair, shoddy wool correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Wool category. AasanKhata automatically monitors these shifts for you."