Table of Contents
- Updated on : September 20, 2025
HSN Chapter 46: Straw Manufactures, Basketware & Wickerwork GST India
HSN Code & GST Rate for Manufactures of Straw or Other Plaiting Materials - Chapter 46
HSN Chapter 46 has experienced comprehensive simplification and relief in the September 2025 GST reforms, with virtually all traditional straw manufactures, basketware, and wickerwork products unified under the highly favorable 5% GST rate while maintaining complete exemptions for specific traditional items. This revolutionary restructuring demonstrates India's strong commitment to supporting traditional rural crafts, eco-friendly products, and indigenous artisan communities while promoting sustainable alternatives to synthetic materials.
Key Classification Factors for Straw Manufactures, Basketware & Wickerwork GST Rates
- Universal Traditional Craft Support: Most products at highly favorable 5% GST
- Cultural Heritage Protection: Complete exemption for specific traditional items
- Eco-Friendly Material Priority: Natural fiber products receive preferential treatment
- Rural Livelihood Enhancement: Low taxation supporting artisan communities
Complete HSN Code Table: Straw Manufactures, Basketware & Wickerwork (Chapter 46)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| Exempt | Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope | 46 | Various HSN codes under Chapter 46 |
| 5% | 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) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials | 4601 | 46012100, 46012200, 46012900, 46019200, 46019300, 46019400, 46019900 |
| 5% | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah | 4602 | 46021100, 46021200, 46021911, 46021919, 46021990 |
| 5% | Grass, leaf or reed or fibre products, including mats, pouches, wallets | 4601, 4602 | Various HSN codes under 4601 and 4602 |
| 5% | Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat) | 4601, 4602 | Various HSN codes under 4601 and 4602 |
🧺 Comprehensive Traditional Craft Support - September 2025:
- Universal Traditional Craft Relief: All straw manufactures, basketware, and wickerwork unified under highly favorable 5% GST supporting rural artisan communities
- Cultural Heritage Protection: Complete exemption for traditional items like Khali Dona and goods made from sal leaves, siali leaves, and sabai grass
- Eco-Friendly Material Promotion: Natural fiber products receive preferential treatment over synthetic alternatives promoting environmental sustainability
- Rural Livelihood Enhancement: Low taxation supporting traditional artisan communities and rural employment generation
- Indigenous Craft Recognition: Specific support for traditional Indian crafts like ringal, raambaan, shola items, and water reed crafts
- Sustainable Product Incentives: Favorable rates encouraging use of natural materials over plastic and synthetic alternatives
- Regional Craft Support: Recognition of diverse regional specialties like Kouna/chumthang crafts and water hyacinth products
- Natural Resource Utilization: Support for value-addition of agricultural waste and natural materials
- Export Competitiveness: Low tax burden enhancing competitiveness of traditional Indian handicrafts in global markets
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered unprecedented support for traditional crafts through the "Heritage Craft Preservation & Rural Livelihood Initiative", dramatically simplifying the rate structure while providing maximum support to artisan communities. The elimination of the 12% GST slab resulted in comprehensive benefits across all traditional craft categories.
Key decisions for Chapter 46 include:
- Universal Craft Support: All straw manufactures, basketware, and wickerwork unified under highly favorable 5% GST eliminating previous rate complexities
- Cultural Heritage Preservation: Complete exemptions maintained and expanded for traditional items supporting indigenous craft practices
- Rural Employment Priority: Maximum tax relief for traditional crafts supporting millions of rural artisan families
- Environmental Sustainability: Preferential treatment for natural fiber products encouraging eco-friendly alternatives
- Regional Craft Recognition: Specific support for diverse regional specialties promoting cultural diversity and traditional knowledge
- Export Promotion: Competitive rates enhancing global market presence of Indian traditional handicrafts
These reforms demonstrate the GST Council's deep commitment to preserving India's rich craft heritage while supporting rural livelihoods and environmental sustainability. The simplified structure particularly benefits traditional artisan communities, rural cooperatives, and export-oriented handicraft businesses while promoting sustainable alternatives to synthetic products.
🧺 Expert GST for Traditional Crafts & Eco-Friendly Industries
Professional tax consultancy for traditional craft businesses, eco-friendly product manufacturers, and rural artisan cooperatives under the heritage-friendly GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.