Cloth HSN Code
GST rates and HSN code for Cloth.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of apparel and <strong>cloth</strong>ing accessories, not knitted or crocheted | Babies Garments And Clothing Accessories – Of Synthetic Fibres | 62093000 | 12% | – | 01/07/2017 | – |
| Babies Garments And Clothing Accessories – Of Wool Or Fine Animal Hair | 62091000 | 12% | – | 01/07/2017 | – | |
| Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 – Accessories : Other | 62171090 | 12% | – | 01/07/2017 | – | |
| Rubber and articles thereof | 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 | 40151900 | 18% | – | 01/07/2017 | – |
| Articles of apparel and <strong>cloth</strong>ing accessories, knitted or crocheted | Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Cotton | 61172030 | 12% | – | 01/07/2017 | – |
| Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories – Parts | 61179000 | 12% | – | 01/07/2017 | – | |
| Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories – Shawls, Scarves, Mufflers, Mantillas, Veils And The Like : Of Man-Made Fibres | 61171040 | 12% | – | 01/07/2017 | – | |
| Plastics and articles thereof | 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 | 39262021 | 18% | – | 15/11/2017 1/07/2017 | – |
| Miscellaneous articles of base metal | Clasps, Frames With Clasps, Buckles, Buckle-Clasps, Hooks, Eyes, Eyelets And The Like, Of Base Metal, Of A Kind Used For Clothing, Footwear, Awnings, Handbags, Travel Goods Or Other Made Up Articles; Tubular Or Bifurcated Rivets, Of Base Metal; Beads And | 83089011 | 18% | – | 01/07/2017 | – |
| Cotton | Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/M2- Dyed : Plain Weave, Weighing More Than 100 G/ M2:Cambrics (Including Madapollam And Jaconet), Long Cloth(Including Calico) And Voils (Excluding Leno Fabr | 52083260 | 5% | – | 01/07/2017 | – |
| Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Other Clothing Accessories : Semi-Chrome Grain Garments | 42034020 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter – Bolting Cloth, Whether Or Not Made Up | 59112000 | 12% | – | 01/07/2017 | – |
| Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas Being Theatrical Scenery, Studio Back – Cloths Or The Like – Textile Fabrics Otherwise Impregnated, Coated Or Covered; Painted Canvas Being Theatrical Scenery, Studio Back – Cloths O | 59070012 | 12% | – | 01/07/2017 | – | |
| Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations – Textile Fabrics | 59011010 | 12% | – | 01/07/2017 | – | |
| Copper and articles thereof | Cloth (Including Endless Bands), Grill And Netting, Of Copper Wire; Expanded Metal Of Copper – Cloth : Other | 74142090 | 0 | – | 01/07/2017 | – |
| Aluminium and articles thereof | Other Articles Of Aluminium – Other : Cloth, Grill, Netting And Fencing, Of Aluminium Wire | 76169100 | 18% | – | 01/07/2017 | – |
| Other made up textile articles; sets; worn <strong>cloth</strong>ing and worn textile articles; rags | Worn Clothing And Other Worn Articles(Sale Value Exceeding Rs. 1000 Per Piece) | 6309 | 12% | – | 15/11/2017 1/07/2017 | – |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Clothing, Clothing Accessories, Footwear And Headwear | 68129100 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Articles of iron or steel | Other Woven Cloth, Of Stainless Steel | 731414 | 18% | – | 01/07/2017 | – |
| Cloth (Including Endless Bands), Grill, Netting And Fencing, Of Iron Or Steel Wire; Expanded Metal Of Iron Or Steel – Woven Cloth | 7314 | 18% | – | 01/07/2017 | – |
The Diverse Cloth HSN Codes
“Cloth” is a broad term encompassing a vast array of textile materials and made-up articles. Consequently, the Harmonized System of Nomenclature (HSN) code for cloth varies significantly depending on its composition, weave, and intended use. The provided data illustrates this diversity. Let’s explore the different HSN classifications for cloth.
Identify HSN Codes for Various Types of Cloth and Clothing
The data reveals that different types of cloth and clothing items fall under various chapters and HSN codes:
- Baby Clothing (12% GST): Chapter 62 (Apparel and accessories, not knitted or crocheted) classifies babies’ garments and clothing accessories made of synthetic fibers (HSN 62093000) and wool or fine animal hair (HSN 62091000) under a 12% GST rate.
- Clothing Accessories (12% GST): Other made-up clothing accessories and parts of garments (not knitted or crocheted) fall under HSN 62171090 with a 12% GST rate. Knitted or crocheted ties of cotton (HSN 61172030), parts of garments (HSN 61179000), and shawls/scarves of man-made fibers (HSN 61171040) also have a 12% GST rate.
- Rubber Clothing Accessories (18% GST): Articles of apparel and clothing accessories of vulcanized rubber (excluding hard rubber), such as gloves, mittens, and mitts, are classified under HSN 40151900 with an 18% GST rate.
- Plastic Clothing Accessories (18% GST): Articles of apparel and clothing accessories of plastics, specifically aprons of polyurethane foam (HSN 39262021), attract an 18% GST rate.
- Metal Clothing Accessories (18% GST): Clasps, buckles, hooks, eyelets, and similar items of base metal used for clothing are under HSN 83089011 with an 18% GST rate.
- Woven Cotton Fabrics (5% GST): Woven fabrics of cotton containing 85% or more cotton and weighing not more than 200 g/m², dyed in plain weave (like cambrics and long cloth), are classified under HSN 52083260 with a 5% GST rate.
- Leather Clothing Accessories (18% GST): Articles of apparel and clothing accessories of leather, such as semi-chrome grain garments, fall under HSN 42034020 with an 18% GST rate.
- Technical Textiles (12% GST): Textile products for technical uses, including bolting cloth (HSN 59112000), and other impregnated/coated textile fabrics (HSN 59070012, 59011010) have a 12% GST rate.
- Metal Cloth (Varies): Cloth of copper wire (HSN 74142090) has a 0% GST rate, while cloth of aluminum wire (HSN 76169100) and woven cloth of stainless steel (HSN 731414) have an 18% GST rate. Woven cloth of iron or steel wire (HSN 73141) also has an 18% GST rate.
- Worn Clothing (12% GST): Worn clothing with a sale value exceeding ₹1000 per piece falls under HSN 6309 with a 12% GST rate.
- Asbestos Clothing (18% GST): Clothing and clothing accessories made of asbestos or similar materials are classified under HSN 68129100 with an 18% GST rate.
Understand the Applicable GST Rates
As evident from the diverse HSN codes, the Goods and Services Tax (GST) rate for cloth varies significantly based on its material, weave, and intended use, ranging from 0% to 18%. The effective date for these rates is primarily 01/07/2017, with some revisions noted for specific items. There is no mention of any CESS on cloth in the provided data.
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