HSN 46: Manufactures of straw
HSN code 46 covers: Manufactures of straw, esparto or other plaiting materials; basketware and wickerwork.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
Headings under chapter 46
- 4601 — Plaits and similar products of plaiting materials, assembled into strips or not; plaiting materials, plaits and the like bound together in parallel strands or woven in sheet form, finished articles or not
- 4602 — Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading no. 4601; articles of loofah
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