HSN Chapter 63: Other Made-Up Textile Articles GST Rates 2026

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🏠 Uniform 5% GST on Home Textiles & Furnishings SEPTEMBER 22, 2025

GST 2.0 Simplifies Taxation - UNIFORM 5% GST on All Made-Up Textile Articles:
Under GST 2.0 effective September 22, 2025 and continuing through 2026, the government has UNIFIED the GST rate structure for Chapter 63 (made-up textile articles including bedsheets, towels, curtains, blankets, and home furnishings) at a single concessional rate of 5% GST. The previous value-based system (5% for ≤₹1,000, 12% for >₹1,000) has been ELIMINATED, making ALL home textile products uniformly affordable at 5% GST regardless of price or brand.

What Changed Under GST 2.0 (Sept 22, 2025):

🟢 ALL Made-Up Textiles: UNIFORM 5% GST NO VALUE LIMIT!
✅ Bedsheets & Bed Linen: 5% GST (No ₹1,000 threshold anymore)
✅ Towels & Bath Linen: 5% GST (Budget to luxury - all 5%)
✅ Curtains & Drapes: 5% GST (Was 12%, now 5%)
✅ Blankets & Quilts: 5% GST (All types)
✅ Table Linen & Napkins: 5% GST (Uniform rate)
✅ Cushion Covers & Furnishings: 5% GST (Premium also 5%)

🎉 Massive Relief - Old vs New GST Structure:

✅ Premium bedsheets >₹1,000: GST CUT from 12% to 5% = 58% TAX REDUCTION!
✅ Branded towels >₹1,000: GST CUT from 12% to 5% = Huge savings!
✅ Luxury curtains >₹1,000: GST CUT from 12% to 5% = Home furnishing affordable!
✅ Example: ₹2,000 bedsheet → Was ₹240 GST (12%) → Now ₹100 GST (5%) = ₹140 SAVED!
✅ No More Threshold Confusion: Simple 5% flat rate on ALL textile articles

HSN Chapter 63 encompasses all "other made-up textile articles" that are neither raw fabrics (Chapters 50-60) nor garments/apparel (Chapters 61-62). This includes blankets, bed linen (bedsheets, pillowcases, mattress covers), table linen (tablecloths, napkins), toilet and kitchen linen (towels, dishcloths), curtains, drapes, interior blinds, cushion covers, bedspreads, quilts, tents, camping goods, tarpaulins, sacks and bags, tufted textile floor coverings, tapestries, embroidery, worn clothing, and textile rags. These are finished textile products ready for consumer use in homes, hotels, hospitals, and commercial establishments.

Under GST 2.0 effective September 22, 2025 and continuing through 2026, Chapter 63 products enjoy a revolutionary UNIFORM 5% GST rate structure. The previous complicated value-based system (5% for items ≤₹1,000, 12% for items >₹1,000) has been completely abolished, making ALL home textiles and made-up articles uniformly affordable at 5% GST regardless of price, brand, or quality. This simplification supports India's ₹3+ lakh crore home textile and furnishing industry while ensuring affordability for consumers.

⚙️ GST 2026 Rate Structure for Chapter 63

🎯 REVOLUTIONARY CHANGE: UNIFORM 5% GST - No More Value-Based Slabs!

New GST structure effective Sept 22, 2025 (GST 2.0):

🟢 5% GST: ALL made-up textile articles (NO VALUE LIMIT!) SIMPLIFIED!
✅ Budget bedsheets → 5% GST
✅ Luxury bedsheets → 5% GST (was 12%)
✅ Basic towels → 5% GST
✅ Premium branded towels → 5% GST (was 12%)
✅ Simple curtains → 5% GST
✅ Designer curtains → 5% GST (was 12%)

Applies to: Blankets, bed linen, table linen, towels, curtains, cushion covers, quilts, bedspreads, tents, tarpaulins, bags, worn clothing, rags

⚠️ What Changed - Compare Old vs New GST:

Product	Sale Value	Old GST (Before Sept 2025)	New GST (After Sept 22, 2025)	Impact
Bedsheet	₹800	5%	5%	Unchanged
Premium Bedsheet	₹1,500	12%	5%	↓ 58% SAVINGS!
Luxury Towel Set	₹2,000	12%	5%	↓ 58% SAVINGS!
Designer Curtains	₹3,500	12%	5%	↓ 58% SAVINGS!
Branded Quilt	₹2,800	12%	5%	↓ 58% SAVINGS!

📊 Why Uniform 5% GST is Game-Changing:

✅ Simplified Compliance: No need to check ₹1,000 threshold - all items 5%
✅ Home Affordability: Premium bedsheets, towels, curtains now 7% cheaper
✅ Hotel/Hospital Relief: Bulk purchases of linen save massive GST
✅ Consumer Benefits: Luxury home furnishings accessible at lower tax
✅ Industry Boost: ₹3+ lakh crore home textile sector benefits from demand surge
✅ No Confusion: Single rate eliminates billing errors and disputes

🛏️ Blankets & Traveling Rugs (HSN 6301)

Blankets - Essential Home Textiles at 5%

All types of blankets including electric blankets, woolen blankets, synthetic blankets, and traveling rugs attract UNIFORM 5% GST regardless of price or brand.

HSN 6301 - Blankets & Traveling Rugs

HSN Code	Description	GST Rate (2026)	Products
6301 10	Electric blankets	5%	All electric blankets (budget to premium)
6301 20	Blankets (other than electric) and traveling rugs of wool/animal hair	5%	Woolen blankets, kashmiri blankets
6301 30	Blankets of cotton	5%	Cotton blankets, summer blankets
6301 40	Blankets of synthetic fibres	5%	Polyester/fleece blankets
6301 90	Other blankets and traveling rugs	5%	Blended material blankets

🛌 Bed Linen, Table Linen, Toilet & Kitchen Linen (HSN 6302)

🛌 BED LINEN - Massive GST Cut for Premium Products!

Bed linen including bedsheets, pillowcases, mattress covers, and duvet covers ALL attract UNIFORM 5% GST. Previously, premium bedsheets above ₹1,000 attracted 12% GST - now REDUCED to 5% saving consumers 58% on GST!

HSN 6302 - Bed Linen, Table Linen, Toilet & Kitchen Linen

HSN Code	Description	GST Rate (2026)	Products
6302 10	Bed linen (knitted or crocheted)	5%	Jersey bedsheets, knit pillowcases
6302 21-22-29	Bed linen of cotton, manmade fibres, other materials	5%	Cotton bedsheets, polyester bedsheets
6302 31-32-39	Table linen (knitted/woven) - all materials	5%	Tablecloths, table napkins
6302 40	Table linen (knitted or crocheted)	5%	Knitted table covers
6302 51-53-59-60	Toilet & kitchen linen (towels, dishcloths)	5%	Bath towels, hand towels, kitchen towels
6302 91-93-99	Other bed/table/toilet/kitchen linen	5%	Mattress covers, duvet covers

💡 Bed Linen GST Examples - Old vs New Savings:

Product	Price	Old GST	Old Tax	New GST	New Tax	Savings
Basic Bedsheet	₹600	5%	₹30	5%	₹30	-
Premium Bedsheet	₹1,500	12%	₹180	5%	₹75	₹105!
Luxury Bed Linen Set	₹3,000	12%	₹360	5%	₹150	₹210!
Designer Duvet Cover	₹4,500	12%	₹540	5%	₹225	₹315!

🪟 Curtains, Drapes & Interior Blinds (HSN 6303)

HSN 6303 - Curtains, Drapes, Interior Blinds & Valances

HSN Code	Description	GST Rate (2026)	Products
6303 12	Curtains, drapes, interior blinds (knitted or crocheted - synthetic)	5%	Synthetic curtains, drapes
6303 19	Curtains, drapes, interior blinds (knitted - other materials)	5%	Cotton/wool curtains
6303 91-92-99	Curtains, drapes, interior blinds (woven - all materials)	5%	Window curtains, door drapes, blinds

🛋️ Other Furnishing Articles (HSN 6304)

HSN 6304 - Other Furnishing Articles (Cushion Covers, Bedspreads, Quilts)

HSN Code	Description	GST Rate (2026)	Products
6304 11	Bedspreads (knitted or crocheted)	5%	Knitted bedspreads
6304 19	Other furnishing articles (knitted/crocheted)	5%	Knit cushion covers, throws
6304 91-92-93-99	Bedspreads, cushion covers, quilts, furnishings (woven)	5%	All home furnishing textiles

🎒 Sacks & Bags (HSN 6305)

HSN 6305 - Sacks & Bags for Packing Goods

HSN Code	Description	GST Rate (2026)	Products
6305 10-20-32-33-39-90	Sacks & bags of jute, cotton, synthetic, other materials	5%	Packing bags, gunny bags, PP bags

⛺ Tents, Tarpaulins, Awnings & Camping Goods (HSN 6306)

HSN 6306 - Tarpaulins, Awnings, Sunblinds, Tents & Camping Goods

HSN Code	Description	GST Rate (2026)	Products
6306 12-19-22-29-30-40-90	Tarpaulins, awnings, tents, sails, camping goods	5%	All tents, tarps, awnings, camping gear

🧵 Other Made-Up Articles (HSN 6307)

HSN 6307 - Floor Cloths, Dishcloths, Dusters & Similar Articles

HSN Code	Description	GST Rate (2026)	Products
6307 10-20-90	Floor cloths, dishcloths, dusters, life-jackets, other made-up articles	5%	Cleaning cloths, textile accessories

👕 Worn Clothing & Textile Rags (HSN 6309-6310)

HSN 6309-6310 - Worn Clothing, Worn Articles & Rags

HSN Code	Description	GST Rate (2026)	Products
6309	Worn clothing and other worn articles	5%	Second-hand garments
6310	Used/new rags, scrap twine, cordage, rope & cables	5%	Textile waste, cleaning rags

🧮 GST 2026 Calculator for Chapter 63 Items

Made-Up Textile Articles GST Calculator - 2026 UNIFORM 5% System

Calculate GST for bedsheets, towels, curtains & all textile articles at flat 5% rate:

Product Sale Price (₹):

GST 2026 Calculation Formula (UNIFORM RATE):
ALL Chapter 63 Products: GST = 5% FLAT RATE!
No value limit - Budget to Luxury, ALL 5%

CGST = (Sale Price × 5%) ÷ 2 = 2.5%
SGST = (Sale Price × 5%) ÷ 2 = 2.5%
Total Amount = Sale Price + GST

📋 GST 2026 Compliance Points for Chapter 63

🛏️ Bedsheet/Linen Retailers

ALL bedsheets/linen: UNIFORM 5% GST
No ₹1,000 threshold to check
Premium products now 7% cheaper
Simple billing - single rate
ITC available on fabric purchases

🏨 Hotels & Hospitals

Bulk linen purchases: 5% GST savings
Towels, bedsheets, table linen: All 5%
No need to segregate by value
Massive cost reduction on premium linen
Simplified procurement accounting

🪟 Curtain/Furnishing Dealers

ALL curtains/drapes: 5% GST
Cushion covers, bedspreads: 5%
Designer furnishings now competitive
No value-based rate calculation
Boosts home decor demand

🧵 Textile Manufacturers

Uniform output tax: 5% on all products
Simple compliance - no slabs
Claim ITC on raw materials (5%)
Pricing strategy simplified
Export competitiveness improved

🎯 GST 2026 Sector Impact Analysis

Revolutionary Impact of Uniform 5% GST on Home Textiles

🛏️ Consumer Savings: Premium bedsheets/towels/curtains 7% cheaper (was 12%, now 5%)
🏠 Home Affordability: Makes quality home furnishings accessible to middle class
🏨 Hospitality Sector: Hotels/hospitals save crores on bulk linen purchases
🏭 Industry Boost: ₹3+ lakh crore home textile sector benefits from demand surge
🌍 Export Competitiveness: Lower input costs improve Indian textile exports
📊 Compliance Ease: Single rate eliminates threshold confusion, billing errors

Why Uniform 5% GST is Game-Changing

⚖️ Simplicity: No more ₹1,000 threshold checking - ALL items 5%
💰 Massive Savings: ₹2,000 bedsheet saves ₹140 GST (was ₹240, now ₹100)
🏡 Home Makeover: Encourages home furnishing upgrades at lower cost
🛒 Retail Boost: Simplified pricing increases consumer confidence
🎯 Fair Taxation: Essential home products shouldn't attract 12% GST

❓ Frequently Asked Questions (FAQs) - HSN Chapter 63

Q1: What is the NEW GST rate on bedsheets in 2026?

Answer: ALL bedsheets (HSN 6302) attract UNIFORM 5% GST effective September 22, 2025 onwards.

Major Change: The previous value-based system (5% for ≤₹1,000, 12% for >₹1,000) has been ELIMINATED.

✅ ₹500 basic bedsheet → 5% GST
✅ ₹1,500 premium bedsheet → 5% GST (Was 12%, now 5%!)
✅ ₹3,000 luxury bedsheet → 5% GST (Was 12%, now 5%!)
✅ ₹5,000 designer bed linen set → 5% GST (Was 12%, now 5%!)

Savings Example: ₹2,000 bedsheet → Old GST ₹240 (12%) → New GST ₹100 (5%) = ₹140 SAVED!

Q2: When did Chapter 63 GST change to uniform 5%?

Answer: The uniform 5% GST rate for Chapter 63 (made-up textile articles) became effective on September 22, 2025 under GST 2.0 reforms.

Timeline:

Before Sept 22, 2025: Value-based (≤₹1,000 = 5% | >₹1,000 = 12%)
After Sept 22, 2025: UNIFORM 5% GST (no value limit)
2026 onwards: Continues at 5% flat rate

Q3: Do towels also get 5% GST regardless of price?

Answer: Yes! ALL towels (HSN 6302) attract UNIFORM 5% GST regardless of price, brand, or quality.

Examples:

✅ ₹200 basic towel → 5% GST
✅ ₹800 cotton towel → 5% GST
✅ ₹1,500 branded towel set → 5% GST (Was 12%!)
✅ ₹3,000 luxury bath towel set → 5% GST (Was 12%!)

Q4: What about curtains and drapes GST rate?

Answer: Curtains, drapes, and interior blinds (HSN 6303) ALL attract UNIFORM 5% GST.

Previously, curtains above ₹1,000 attracted 12% GST - this has been REDUCED to 5%, making home furnishing significantly more affordable.

Q5: Is there any ₹1,000 threshold for Chapter 63 items now?

Answer: NO! The ₹1,000 threshold has been COMPLETELY ELIMINATED under GST 2.0.

ALL Chapter 63 items (bedsheets, towels, curtains, blankets, etc.) attract UNIFORM 5% GST regardless of sale value.

Q6: How much do I save on a ₹2,000 bedsheet under new GST?

Answer: You save ₹140 on every ₹2,000 bedsheet!

Calculation:

OLD System (Before Sept 2025): ₹2,000 + 12% = ₹2,240 (GST = ₹240)
NEW System (After Sept 2025): ₹2,000 + 5% = ₹2,100 (GST = ₹100)
Your Savings: ₹240 - ₹100 = ₹140 SAVED!

That's 58% lower GST burden!

Q7: Do blankets and quilts follow the same 5% GST?

Answer: Yes! ALL blankets (HSN 6301) and quilts/bedspreads (HSN 6304) attract UNIFORM 5% GST.

Electric blankets → 5% GST
Woolen blankets → 5% GST
Cotton blankets → 5% GST
Synthetic blankets → 5% GST
Quilts & bedspreads → 5% GST

Q8: Can textile retailers claim ITC on fabric purchases?

Answer: Yes, registered retailers/manufacturers can claim full Input Tax Credit (ITC) on 5% GST paid on raw fabric purchases (Chapters 50-60) when:

✅ Used for manufacturing/selling taxable products
✅ Proper GST invoices maintained
✅ Business is GST registered and compliant

Since both inputs (fabrics - 5%) and outputs (made-up articles - 5%) are at same rate, there's NO inverted duty structure issue.

Q9: What GST applies to hotel bed linen and towels?

Answer: Hotel bed linen and towels attract the same UNIFORM 5% GST as consumer products.

This is HUGE for hospitality sector:

Hotels used to pay 12% GST on premium linen >₹1,000
Now all bulk purchases attract only 5% GST
Massive cost savings on large-scale procurement
Encourages hotels to upgrade to better quality linen

Q10: Are worn clothing and rags also at 5% GST?

Answer: Yes! Worn clothing (HSN 6309) and textile rags (HSN 6310) attract 5% GST.

This concessional rate encourages:

✅ Recycling and reuse of textiles
✅ Second-hand clothing market growth
✅ Sustainability in textile sector
✅ Affordable clothing for low-income groups