Cloth cover HSN Code

Understanding the Cloth Cover HSN Code for GST Compliance

The term “cloth cover” can refer to a multitude of textile products, each with its own specific Harmonized System of Nomenclature (HSN) code and corresponding Goods and Services Tax (GST) rate in India. From household items like table covers to specialized industrial fabrics, understanding these distinctions is key for accurate business operations and tax compliance.

Classifying Household and Decorative Cloth Covers

For cloth covers used in a domestic or decorative context, such as those found in homes or hospitality settings, the HSN system generally places them under Chapter 63: “Other made up textile articles; sets; worn clothing and worn textile articles; rags.”

• Table Cloth and Table Covers: The provided data specifically highlights HSN codes for these common household items.
  • Handloom table covers: These fall under HSN 63049241.
  • Other than handloom table covers: These are classified under HSN 63049249.
  • Both handloom and non-handloom table covers generally attract a 12% GST rate, which became effective from November 15, 2017 (though some older records show July 1, 2017). It’s important to note that for many textile articles in Chapter 63, a distinction is often made based on sale value: items priced up to ₹1000 typically attract 5% GST, while those above ₹1000 attract 12%. However, the specific HSN codes provided here for table covers consistently show 12%.
• Other “Made Up” Textile Articles: This chapter also includes a wide array of other finished textile articles, which could broadly be considered “cloth covers” depending on their use. Examples include cushion covers (e.g., HSN 63049281 for handloom and 63049289 for non-handloom) and various other furnishing articles. The GST rate for these made-up textile articles generally ranges from 5% to 12% based on their sale value.

Understanding Specialized and Industrial Cloth Covers

Beyond household items, “cloth covers” can also refer to specialized textile fabrics with specific treatments or industrial applications. These often fall under Chapter 59: “Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.”

• Coated or Laminated Textile Fabrics: This chapter includes textile fabrics that have been specially treated to serve as covers for various purposes. Examples from the data include:
  • Textile fabrics coated with gum or amylaceous substances, for outer covers of books or the like: These are found under HSN 59011010, 59011090, 59019010, 59019020, and 59019090.
  • Bolting cloth for technical uses: HSN 59112000.
  • Straining cloth for oil presses: HSN 59114000.
• The GST rate for these specialized “cloth covers” under Chapter 59 is typically 12%, effective from July 1, 2017.

Distinguishing Cloth from Metal Cloth

It’s crucial to differentiate “cloth covers” made of textile materials from “cloth” made of metal, which serves entirely different purposes. The provided data also includes HSN codes for:

• Copper Wire Cloth: HSN 74142090 (0% GST).
• Aluminium Wire Cloth: HSN 76169100 (18% GST).
• Iron or Steel Wire Cloth (including stainless steel): HSN 731414, 73141490, 73144110 (all 18% GST).

These “cloth” items are woven metal meshes, not fabric covers, and are classified under Chapters 73, 74, and 76 respectively, pertaining to base metals and their articles.