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HSN Code 5705

Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom

DescriptionCGSTSGSTIGSTSchedule
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom2.5%2.5%5%I
Coir mats, matting, floor covering and handloom durries2.5%2.5%5%I

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Two routes into the same heading

HSN 5705 covers "other carpets and textile floor coverings" through two related entries: cotton-predominant handloom mats and mattings (including bath mats and handloom cotton rugs) directly, and separately, coir mats/matting/floor coverings and handloom durries via a combined entry shared with HSN 5702 and 5703. Both routes land at the same 5% rate, but they cover distinctly different materials — cotton handloom versus coir — so don't assume "textile floor covering" alone is enough to justify this code without checking the material matches one of these two specific categories.

Frequently asked questions

What is the GST rate for HSN code 5705?

HSN code 5705 carries more than one GST rate depending on the specific goods: Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom attracts 5%; Coir mats, matting, floor covering and handloom durries attracts 5%.

Which chapter does HSN code 5705 belong to?

HSN code 5705 falls under Chapter 57 - Carpets and Other Textile Floor Coverings of the Customs Tariff Act, 1975.