Goods and Services Tax (GST) -For Silk Sector Items Description HSN CODE GST Silkworm cocoons Suitable for Reeling 5001 0% Raw silk Not Thrown (Un twisted/Not thrown) 5002 Silk Waste Reeling/Spinning /Weaving waste including waste cocoons 5003 Silk yarn Spun silk, twisted (Mulberry / Tasar / Muga ) silk, Noil, silk embroidery Yarn 5004 to 5006 5% Silk Fabrics Sarees, handloom/power loom woven fabrics, other silk fabrics Ready Made Garments etc. Garment value is < Rs.1000/- = 5% Garment Value is > Rs.1000/- = 12% 5007 & Related codes for silk Garments 5% & 12% Silk Machinery All types of Reeling, twisting, spinning Weaving, Testing Machinery 8445 18% Silk Handloom Machinery All types of Handloom (Weaving machinery) 8446 0% Silk Testing Services Technical Testing & analysis services 9983 (46) 18% Silk Expos Events, Exhibitions, Conventions and trade shows organisation and assistance services 9985 (96) 18% Source : Central Silk Board