Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 5704 specifically identifies carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up 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 5704 on all Tax Invoices for carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
✓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 5704

"Classifying carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Carpets category. AasanKhata automatically monitors these shifts for you."