About Chapter 46
Chapter 46 of the Harmonized System of Nomenclature (HSN) is titled “Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork”. It is part of Section IX, Wood, Cork, Straw & Basketware, together with Chapter 44 (wood and articles of wood; wood charcoal) and Chapter 45 (cork and articles of cork).
The chapter is divided into 2 headings, from 4601 (plaits and similar products of plaiting materials) to 4602 (basketwork, wickerwork and other articles). The headings with the most codes that people search for are basketwork, wickerwork and other articles (4602) and plaits and similar products of plaiting materials (4601).
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 3 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 46: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: Notification No. 78/2020 – Central Tax (HSN digits on invoices).