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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 55

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Man-made staple fibres


NOTE :

Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications :

(a) length of tow exceeding 2 m;

(b) twist less than 5 turns per metre;

(c) measuring per filament less than 67 decitex;

(d) synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;

(e) total measurement of tow more than 20,000 decitex.

Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.

5501

Synthetic filament tow

5502

Artificial filament tow

5503

Synthetic staple fibres, not carded, combed or otherwise processed for spinning

5504

Artificial staple fibres, not carded, combed or otherwise processed for spinning

5505

Waste (including noils, yarn waste and garnetted stock) of man-made fibres

5506

Synthetic staple fibres, carded combed or otherwise processed for spinning

5507

Artificial staple fibres, carded, combed or otherwise processed for spinning

5508

Sewing thread of man-made staple fibres, whether or not put up for retail sale

5509

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale

5510

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale

5511

Yarn (other than sewing thread) of man-made staple fibres, not put up for retail sale

5512

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres

5513

Woven fabrics of synthetic staple fibres,containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2

5514

Woven fabrics of synthetic staple fibres,containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g /m2

5515

Other woven fabrics of synthetic staple fibres

5516

Woven fabrics of artificial staple fibres

24
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)