Saree HSN Code 5208 and GST Rate
Sarees, classified as woven fabric of their fibre: cotton, silk, polyester or other.
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- HSN code
- 5208
- GST rate
- 5%
- Chapter
- 52: Cotton
- Before 22 Sep 2025
- No change
What is the HSN code for saree?
Saree falls under HSN 5208, in chapter 52 (Cotton).
A saree is a length of woven fabric, so it is classified by fibre: cotton sarees in headings 5208 to 5212, silk sarees in 5007, and polyester or other synthetic sarees in 5407 or 5408. Fabrics are taxed at 5% with no price limit. Blouses and readymade lehengas are garments and follow the Rs 2,500 rule.
| Code | Description |
|---|---|
| 520852 | Printed plain weave cotton fabric up to 100 g per sq m |
| 520839 | Dyed cotton fabric, other weaves |
| 500720 | Woven silk fabric with 85% or more silk |
| 540752 | Dyed woven fabric of textured polyester filament |
GST rate on saree
The GST rate on saree is 5%. 5% on sarees classified as woven fabrics, whatever the price. Embroidered fabric and lace in the piece are also 5% since 22 September 2025.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 5208 |
| Above Rs 5 crore | 6 on every invoice | 520852, 520839, 500720 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 52 |
Sample GST invoice line for saree
Here is how a line for saree looks on a tax invoice within one state: 20 × saree at Rs 1,200.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Saree | 5208 | 20 × saree | 1,200.00 | 24,000.00 | 600.00 | 600.00 | 25,200.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,200.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 52 at a glance
Chapter 52 (Cotton) covers: Raw cotton, cotton yarn and woven cotton fabrics.
Other pages in chapter 52
Related HSN codes
Products often bought, sold or invoiced together with saree:
अक्सर पूछे जाने वाले सवाल
What is the HSN code for saree?
Saree falls under HSN 5208: sarees, classified as woven fabric of their fibre: cotton, silk, polyester or other. Common 6 digit codes are 520852 for printed plain weave cotton fabric up to 100 g per sq m and 520839 for dyed cotton fabric, other weaves.
What is the GST rate on saree?
5% on sarees classified as woven fabrics, whatever the price. Embroidered fabric and lace in the piece are also 5% since 22 September 2025.
How many digits of the saree HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 5208 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 520852, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.