Wadding of Textile Materials - GST Rates & HSN Code 5601

Wadding is a type of textile material used for padding, insulation, and quilting. It is made from fibers such as cotton, wool, polyester, and synthetic blends. Wadding is used in various industries, including textiles, automotive, furniture, and bedding. In India, wadding of textile materials falls under the category of "non-woven textiles" under the GST system.

Types of Wadding

There are various types of wadding, including:

1. Cotton wadding: made from 100% cotton fibers

2. Polyester wadding: made from 100% polyester fibers

3. Wool wadding: made from 100% wool fibers

4. Blended wadding: made from a combination of fibers, such as cotton and polyester or wool and polyester

Classification of Wadding under GST

Under the GST system, wadding of textile materials falls under HSN code 5601. It is classified as a non-woven fabric product, which is a type of textile material made from fibers that are not spun into yarn. Non-woven fabrics are made by bonding or felting the fibers together using heat, chemicals, or pressure. Wadding is classified as a non-woven fabric product since it is made by bonding or felting fibers together.

GST Rates for Wadding of Textile Materials

The GST rates for wadding of textile materials vary depending on the type of wadding and the use case. The following are the GST rates for wadding of textile materials:

1. 5% GST rate: applies to cotton wadding, wool wadding, and blended wadding used for padding or stuffing

2. 12% GST rate: applies to polyester wadding used for padding or stuffing

Conclusion

Wadding is a commonly used textile material in India, and its classification under the GST system is important for small and medium business owners and startup founders who deal with wadding products. Understanding the GST rates and HSN code for wadding of textile materials is crucial for pricing and taxation purposes. The GST rates for wadding of textile materials are based on the type of wadding and its intended use.