Subheading · Chapter 57 · Section XI, Textiles and textile articles
HS 5703 39Carpets and other textile floor coverings, (including turf), tufted, whether or not made up: other
- Customs duty
- 20%
- 3 tariff items; Some with a minimum per unit
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
Codes under this subheading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 5703 39 10 | Carpets, carpeting and rugs | 20% or Rs. 55 per sq. metre, whichever is higher | 5% | m² |
| 5703 39 20 | 100% polypropylene carpet mats with jute, rubber, latex or PU foam backing | 20% or Rs. 55 per sq. metre, whichever is higher | 5% | m² |
| 5703 39 90 | Other | 20% or Rs. 55 per sq. metre, whichever is higher | 5% | m² |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 360 | Carpets and other textile floor coverings (including Turf), tufted, whether or not made up | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 363 | Coir mats, matting, floor covering and handloom durries | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 12% | 1/2017-Central Tax (Rate); 22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 5703 | Carpets and other textile floor coverings, (including turf), tufted, whether or not made up | — | — |
| 570301 | Of Wool or fine animal hair | 4.8% | Rs. 140 per Sq. Mtrs. |
| 570302 | Of Wool or fine animal hair containing 15% or more by weight of silk | 4.8% | Rs. 592 per Sq. Mtrs. |
| 570303 | Of Man Made Fibres | 4% | Rs. 63 per Sq. Mtrs. |
| 570304 | Of Cotton | 6% | Rs. 76 per Sq. Mtrs. |
| 570305 | Of Jute | 2% | Rs. 35 per Sq. Mtrs. |
| 570306 | Of Coir | 1.5% | — |
| 570399 | Of Others | 1.5% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 5703 39.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.