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Chapter 46 of the HSN tariff covers Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. It has 2 headings (4-digit codes) and 20 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
4601 Plaits and similar products of plaiting materials, whether or not assembled into strips, plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
46012010 | Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - mats, matting and screens of vegetable materials : mats and matting of coir, bound in parallel strands | 5% |
46012020 | Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - mats, matting and screens of vegetable materials : mats and matting not elsewhere included or specified (for example, grass mats) | 5% |
46012090 | Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - mats, matting and screens of vegetable materials : other | 5% |
460121 | Of bamboo | 5% |
46012100 | Of bamboo | 5% |
460122 | Of rattan | 5% |
46012200 | Of rattan | 5% |
460129 | Other | 5% |
46012900 | Other | 5% |
46019100 | Plaits and similar products of plaiting materials, whether or not assembled into strips ; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) - other : of vegetable materials | 5% |
460192 | Of bamboo | 5% |
46019200 | Of bamboo | 5% |
460193 | Of rattan | 5% |
46019300 | Of rattan | 5% |
460194 | Of other vegetable materials | 5% |
46019400 | Of other vegetable materials | 5% |
460199 | Other | 5% |
46019900 | Other | 5% |
4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601, articles of loofah of vegetable materials
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
46021011 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah of vegetable materials : of palm leaves : baskets | 5% |
46021019 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah of vegetable materials : of palm leaves : other | 5% |
46021090 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah of vegetable materials : other | 5% |
460211 | Of bamboo | 5% |
46021100 | Of bamboo | 5% |
460212 | Of rattan | 5% |
46021200 | Of rattan | 5% |
460219 | Other | 5% |
46021911 | Baskets | 5% |
46021919 | Other | 5% |
46021990 | Other | 5% |
460290 | Other | 5% |
46029000 | Other | 5% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
