📦 eCommerce GST 2.0 Directory
Saree HSN Code & GST Rate (2026)
The official HSN code for sarees is 5407 for synthetic/man-made fibre sarees (georgette, polyester, chiffon, art silk) and 5208 for woven cotton sarees. Sarees selling up to ₹1,000 attract 5% GST (2.5% CGST + 2.5% SGST, or 5% IGST). Sarees above ₹1,000 attract 12% GST.
Primary HSN Codes for Sarees
5407
5% / 12% GST
Synthetic & Art Silk Sarees
Woven fabrics of synthetic filament yarn. Includes georgette, chiffon, polyester, and printed sarees (90% of Meesho & Flipkart orders).
5208
5% GST
Pure Cotton Sarees
Woven fabrics of cotton containing 85% or more by weight of cotton. Includes Mulmul, Chanderi, and Tant cotton sarees.
5007
5% / 12% GST
Pure Silk Sarees
Woven fabrics of natural silk or of silk waste. Covers Kanjeevaram, Banarasi, and Tussar pure silk sarees.
5810
12% GST
Heavy Embroidered Sarees
Embroidery in the piece, in strips or in motifs. Heavy zari, stone, and designer bridal embroidery sarees.
Live Saree GST Calculator
Net Taxable Value
₹570.48
Applicable GST Slab
5%
IGST (5%)
₹28.52
Avoid This Department Notice (DRC-01B Warning)
Over 35% of Meesho and Flipkart saree sellers incorrectly classify their products under HSN 6109 (Knitted T-shirts) or 6211 (Readymade Garments). Sarees are classified under woven textile chapters (5407 / 5208). Misclassifying sarees triggers automated ASMT-10 or DRC-01B discrepancy notices during department audits.
Saree GST Rates & Slab Breakdown
| Category | HSN Code | Sale Value | GST Rate | UQC (Unit) |
|---|---|---|---|---|
| Synthetic / Polyester Saree | 5407 | Up to ₹1,000 | 5% (2.5% CGST + 2.5% SGST) | NOS |
| Synthetic Designer Saree | 5407 | Above ₹1,000 | 12% (6% CGST + 6% SGST) | NOS |
| Cotton Woven Saree | 5208 | Any Value | 5% (2.5% CGST + 2.5% SGST) | NOS |
| Pure Silk / Kanjeevaram | 5007 | Above ₹1,000 | 12% (6% CGST + 6% SGST) | NOS |
| Bridal Embroidered Saree | 5810 | Any Value | 12% (6% CGST + 6% SGST) | NOS |
Frequently Asked Questions
What is the HSN code for sarees in India?
The most common HSN code for synthetic, georgette, and art silk sarees is 5407. Pure cotton sarees fall under HSN 5208, and pure silk sarees fall under HSN 5007.
What is the GST rate on sarees in 2026?
Sarees with a sale value up to ₹1,000 per piece attract 5% GST (2.5% CGST + 2.5% SGST, or 5% IGST). Sarees priced above ₹1,000 attract 12% GST.
Which Unit Quantity Code (UQC) should be used for sarees in GSTR-1 Table 12?
For sarees sold as individual pieces on Meesho, Amazon, or Flipkart, the mandatory Unit Quantity Code (UQC) in GSTR-1 Table 12 is NOS (Numbers/Pieces).
How to report customer returns of sarees in GSTR-1?
When customers return sarees, GST rules require netting them against the same state and tax rate bucket. GSTWali automatically nets your returns and clamps negative taxable values to ₹0 so your GSTR-1 JSON is never rejected on the GST Portal.