Accessories HSN Code

Understanding the HSN Code for Accessories

The term “accessories” is incredibly broad, encompassing everything from fashion statements to crucial machine components. For businesses dealing with accessories in India, accurately determining their Harmonized System of Nomenclature (HSN) code is paramount for proper Goods and Services Tax (GST) compliance. Unlike a single product, “accessories” don’t have one universal HSN code; instead, their classification depends entirely on what they are an accessory to and their material.

Clothing Accessories: Adding Style to Your Look

One of the most common uses of the term “accessories” relates to clothing. These typically fall under Chapters 61 and 62, depending on their manufacturing method.

• Articles of Apparel and Clothing Accessories, not knitted or crocheted:
  • Accessories: HSN 621710. This general code covers various clothing accessories that are not knitted or crocheted. It carries a 12% GST rate, effective from July 1, 2017.
  • Babies Garments And Clothing Accessories (e.g., Of Synthetic Fibres – 62093000; Of Wool Or Fine Animal Hair – 62091000): These are specific types of babies’ clothing accessories, also at a 12% GST rate.
• Articles of Apparel and Clothing Accessories, knitted or crocheted:
  • Other Made Up Clothing Accessories, Knitted Or Crocheted… Ties, Bow Ties And Cravats : Of Cotton: HSN 61172030. This indicates specific knitted clothing accessories.
  • Other Made Up Clothing Accessories… – Parts: HSN 61179000. This covers knitted or crocheted parts of clothing accessories.
  • All these knitted/crocheted clothing accessories generally carry a 12% GST rate, effective from July 1, 2017.
• Rubber Clothing Accessories:
  • Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other: HSN 40151900. This covers rubber gloves and other apparel accessories made of vulcanized rubber. It attracts an 18% GST rate, effective from July 1, 2017.
  • This shows that even within clothing accessories, the material can change the HSN and GST rate.
• Plastic Clothing Accessories:
  • Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam: HSN 39262021. This covers specific apparel accessories made of plastic (polyurethane foam). It attracts an 18% GST rate, effective from July 1, 2017.

Vehicle Parts and Accessories: Keeping Things Moving

Accessories also play a crucial role in the automotive and transportation sectors. These fall under Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.

• Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 – Drive-Axles With Differential…: HSN 87085000. This covers a critical vehicle component classified as a “part and accessory.” It has an 18% GST rate, effective from August 18, 2017, and revised on August 1, 2019.
• Parts And Accessories Of Vehicles Of Headings 8711 To 8713 (e.g., cycles, motorcycles, invalid carriages) Other : Frames And Forks, And Parts Thereof: HSN 87149100. This is for parts and accessories of cycles and similar vehicles.
• Parts And Accessories Of Vehicles Of Headings 8711 To 8713 Of Carriages For Disabled Persons Non-Mechanically Propelled: HSN 87142020. This is for accessories specific to non-mechanically propelled carriages for disabled persons.
• These vehicle parts and accessories typically carry a 28% GST rate, effective from July 1, 2017, and revised on August 1, 2019.

Machinery Parts and Accessories: Ensuring Operational Efficiency

Many accessories are vital components of machinery, ensuring their proper function. These generally fall under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

• Auxiliary Machinery…; Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of This Heading (e.g., for textile machines – HSN 84485190, 84483210, 84484210, 84484110): These codes cover accessories specifically designed for use with particular types of machinery (like textile machines). All these machinery accessories have an 18% GST rate, effective from July 1, 2017.
• Parts And Accessories (Other Than Covers, Carrying Cases And The Like) Suitable For Use Solely Or Principally With Machines Of Headings 8469 To 8472 – Parts And Accessories Of The Machines Of Heading 8471:- Other :Graphic And Intelligence Based Script Tec: HSN 84733092. This covers parts and accessories for office machines (like computers, printers). It carries an 18% GST rate, effective from July 1, 2017.
• Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders…: HSN 84663010. This covers accessories for machine tools. It also has an 18% GST rate, effective from July 1, 2017.