This page explains the HSN Code for curtains under GST, including HSN Code 6303 and GST rates of 5% to 18% based on curtain material and accessories. Identify curtain HSN classifications, compare GST slabs and calculate applicable tax using practical billing examples.
In summary
- Curtains fall under HSN Code 6303 under GST classification for interior furnishing textile products in India.
- The GST rate on curtains generally ranges from 5% to 12%, while curtain rods, tracks and metal accessories can attract 18% GST.
- Cotton curtains, synthetic curtains, knitted curtains and interior furnishing sets are classified under different HSN-based tax categories.
- Businesses purchasing curtains for hotels, offices and commercial properties can claim eligible Input Tax Credit under GST rules.
- HSN Code classification helps manufacturers, wholesalers and retailers issue GST-compliant invoices and maintain proper tax reporting.
- Businesses can simplify GST planning and working capital management using Bajaj Finserv financial solutions and tax calculation tools.
- This page covers curtain HSN codes, GST rates, ITC eligibility, accessory taxation, furnishing comparisons and HSN identification steps.
What is the HSN code for curtains under GST?
The Harmonised System of Nomenclature, commonly called HSN, is a standard product classification system used under GST for goods identification and taxation. Curtains and interior blinds are generally classified under HSN Code 6303 as textile furnishing articles under Chapter 63 of GST tariff classification.
Under the GST framework, curtain products attract GST rates based on material composition, usage category and furnishing type. The Central Board of Indirect Taxes and Customs uses HSN-based classification for tax reporting and invoice standardisation. You can understand broader taxation rules under GST regulations for furnishing and textile products.
Curtain HSN code 6303: chapter classification and GST applicability
Curtains are primarily classified under Chapter 63 of GST tariff schedules covering made-up textile furnishing articles. HSN Code 6303 specifically applies to curtains, drapes, interior blinds and curtain valances manufactured using textile materials.
Businesses manufacturing or selling curtains must mention the applicable HSN code on GST invoices to ensure compliance with tax regulations and proper return filing.
| Product category | HSN Code | GST applicability |
|---|---|---|
| Textile curtains | 6303 | Applicable |
| Interior blinds | 6303 | Applicable |
| Curtain valances | 6303 | Applicable |
| Knitted curtains | 6303 | Applicable |
| Decorative drapes | 6303 | Applicable |
Curtain taxation depends on fabric type, product value and furnishing category notified under GST tariff schedules.
GST rate on curtains in India: current slabs by material and type
The applicable GST rate on curtains depends on the textile material, furnishing category and product composition under GST classification rules.
| Curtain type | Material | GST rate |
|---|---|---|
| Cotton curtains | Natural textile | 5% |
| Synthetic curtains | Polyester or blended fabric | 12% |
| Knitted curtains | Textile furnishing | 12% |
| Decorative drapes | Premium furnishing fabric | 12% |
| PVC or plastic curtains | Plastic furnishing material | 18% |
Textile-based curtains usually attract lower GST rates compared to synthetic and plastic furnishing products. GST rates are notified under GST tariff schedules issued by the Central Board of Indirect Taxes and Customs for textile and home furnishing goods.
HSN codes for different types of curtains: complete table
Different curtain products and furnishing materials are classified under separate HSN descriptions within Chapter 63 and related furnishing categories.
| Curtain product | HSN code | Product description |
|---|---|---|
| Cotton curtains | 6303 | Woven textile curtains |
| Synthetic curtains | 6303 | Polyester furnishing curtains |
| Knitted curtains | 6303 | Knitted or crocheted curtains |
| Window blinds | 6303 | Interior textile blinds |
| Curtain valances | 6303 | Decorative textile valances |
| Shower curtains | 3924 | Plastic furnishing products |
| Blackout curtains | 6303 | Thick textile furnishing curtains |
| Decorative room dividers | 6303 | Textile partition curtains |
HSN classification helps retailers, manufacturers and importers maintain consistency in GST invoices, tax filings and product categorisation. Businesses dealing in imported curtain materials must also align HSN reporting with customs product classifications notified under GST and customs regulations.
GST rate on curtain rods, tracks and accessories
Curtain accessories such as rods, brackets, tracks and holders attract GST separately from textile curtain products based on their material composition.
| Accessory type | Material | GST rate |
|---|---|---|
| Curtain rods | Metal | 18% |
| Curtain tracks | Aluminium or steel | 18% |
| Plastic curtain hooks | Plastic | 18% |
| Wooden curtain holders | Wood furnishing accessory | 12% |
Key points on accessory taxation
- Metal curtain accessories usually attract 18% GST.
- Plastic furnishing accessories are taxed under separate GST schedules.
- GST classification depends on the primary material used in manufacturing.
- Composite furnishing sets can attract mixed GST implications based on bundled products.
Retailers selling curtain sets with accessories must maintain item-wise GST invoicing for accurate tax calculation.
ITC on curtain purchases: can businesses claim input tax credit?
Businesses registered under GST can claim eligible Input Tax Credit on curtain purchases if the furnishing products are used for taxable business operations. Hotels, office spaces, hospitals and commercial establishments commonly claim ITC on interior furnishing expenses subject to GST compliance rules.
Conditions for ITC eligibility
- GST-compliant invoices must contain supplier GSTIN details.
- Curtain purchases must be linked to business use.
- Input invoices should be reflected in GST returns.
- Personal residential furnishing purchases are not eligible for business ITC claims.
Businesses can understand GST claim rules under input tax credit provisions for commercial furnishing expenses.
Curtain GST rate vs GST on other home furnishings: key comparison
GST rates on curtains differ from other furnishing and interior décor products depending on material composition and product category.
| Home furnishing product | GST rate | Product category |
|---|---|---|
| Cotton curtains | 5% | Textile furnishing |
| Synthetic curtains | 12% | Home décor furnishing |
| Bedsheets | 5% | Textile furnishing |
| Carpets | 12% | Floor furnishing |
| Sofa upholstery | 18% | Furniture furnishing |
| Plastic blinds | 18% | Plastic furnishing |
| Cushion covers | 5% | Textile furnishing |
Textile furnishing products generally attract lower GST rates compared to furniture-related or plastic-based interior products. GST classification helps businesses maintain proper pricing, tax planning and inventory reporting across furnishing categories.
How to find the correct HSN Code for curtains: step-by-step
Businesses can identify the correct HSN Code for curtains by reviewing material composition, furnishing category and GST tariff schedules notified under GST law.
Step-by-step process
- Step 1: Identify the curtain material such as cotton, polyester or plastic.
- Step 2: Determine whether the product is textile-based or accessory-based.
- Step 3: Review GST tariff schedules under Chapter 63 classifications.
- Step 4: Match the product description with the nearest HSN category.
- Step 5: Verify GST applicability and tax slab for the identified code.
- Step 6: Mention the correct HSN Code on GST invoices and filing records.
Example
A furnishing retailer in Jaipur sells polyester blackout curtains for commercial office spaces. Since the curtains are textile furnishing products, they are classified under HSN Code 6303 and taxed at 12% GST under furnishing product schedules.
Proper HSN classification reduces invoice mismatches, GST notices and filing errors for manufacturers and retailers.
Pros and cons of GST on curtains for retailers and consumers
GST on curtains creates a uniform taxation structure for furnishing products while influencing pricing, compliance and inventory costs for retailers and consumers.
Pros
- Standardised GST rates improve tax transparency for furnishing businesses.
- HSN-based invoicing simplifies GST return filing and compliance.
- Businesses can claim ITC on eligible furnishing purchases.
- Uniform taxation supports organised retail and e-invoicing systems.
Cons
- Synthetic and decorative curtains attract higher GST rates than basic textile products.
- Retail furnishing prices increase due to GST inclusion.
- Small retailers must maintain detailed HSN-based inventory records.
- Composite furnishing products can create classification complexity during invoicing.
GST on curtains improves tax reporting efficiency while increasing compliance responsibilities for furnishing retailers and distributors.
What businesses should know about curtain GST classification
Curtains are primarily classified under HSN Code 6303 under GST textile furnishing categories, with GST rates ranging from 5% to 18% depending on material type and accessories. Businesses dealing in furnishing products must maintain proper HSN reporting, GST invoicing and ITC documentation for compliance and tax efficiency.
- Businesses managing furnishing inventory and interior projects can explore business loans for operational funding requirements.
- Retailers can estimate financing costs using business loan interest rate tools for better working capital planning.
- Businesses can calculate monthly repayments using a business loan EMI calculator before applying for commercial funding.
