Cotton dress HSN Code

Understanding the Cotton Dress HSN Code

Cotton dresses are a staple in wardrobes across India, known for their comfort and versatility. For businesses involved in the manufacturing or sale of these garments, understanding the correct Harmonized System of Nomenclature (HSN) code and the associated Goods and Services Tax (GST) rates is crucial for seamless compliance. Let’s delve into the classification of cotton dresses under the HSN system.

Cotton Dresses Under the HSN System

The HSN system categorizes apparel based on material and whether they are knitted or crocheted. For cotton dresses, the relevant HSN Chapter is either Chapter 61 or Chapter 62.

Chapter 61: Articles of Apparel and Clothing Accessories, Knitted or Crocheted

This chapter covers garments made from knitted or crocheted fabrics. For cotton dresses, you will find:

• Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted – Dresses : Of Cotton: This description specifically points to cotton dresses that are knitted or crocheted.
  • The HSN code for this category is 61044200.
  • The applicable GST rate is 12%, effective from 01/07/2017.

Chapter 62: Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted

This chapter covers garments made from woven fabrics (not knitted or crocheted). For cotton dresses, you will find:

• Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Dresses : Of Cotton: This broadly covers woven cotton dresses. Several sub-codes specify the type of dress:
  • Dresses: HSN code 62044220
  • House Coats And The Like Dresses: HSN code 62044210
  • Other (dresses of cotton): HSN code 62044290
  • All these specific HSN codes for woven cotton dresses are subject to a 12% GST rate, effective from 01/07/2017.

It’s important to note that the GST rate for garments in India also depends on the sale value. While the data consistently shows a 12% rate, common GST regulations for apparel often stipulate a 5% GST for items with a sale value not exceeding ₹1000 per piece, and 12% for those exceeding ₹1000. Always verify the latest GST notifications for price-based rate variations.

Other Cotton Apparel Classifications

The provided data also lists other cotton apparel and textile articles, each with its specific HSN code, all generally falling under the 12% GST bracket as of the effective dates:

• Womens Or Girls Singlets And Other Vests, Slips, Petticoats, Briefs, Panties, Nightdresses, Pyjamas, Negliges, Bathrobes, Dressing Gowns And Similar Articles – Other : Of Cotton : Dressing Gowns And Bathrobes: HSN 62089110
• Mens Or Boys Singlets And Other Vests, Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles – Other : Of Cotton : Dressing Gowns And Bathrobes: HSN 62079110
• Mens Or Boys Singlets And Other Vests, Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles – Night Shirts And Pyjamas : Of Cotton: HSN 62072110
• Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Skirts And Divided Skirts : Of Cotton: HSN 62045200
• Mens Or Boys Singlets And Other Vests, Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles – Other : Of Cotton : Other: HSN 62079190
• Womens Or Girls Singlets And Other Vests, Slips, Petticoats, Briefs, Panties, Nightdresses, Pyjamas, Negliges, Bathrobes, Dressing Gowns And Similar Articles – Slips And Petticoats : Of Other Textile Materials : Of Cotton Other Than Hand Printed: HSN 62081910
• Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Suits : Of Cotton: HSN 62041200
• Womens Or Girls Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Night Dresses And Pyjamas : Of Cotton: HSN 61083100
• Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted – Ensembles : Of Cotton: HSN 61042200
• Womens Or Girls Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Briefs And Panties : Of Cotton: HSN 61082100
• Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Other :Of Cotton : Gengis (Vests), Other Than Hand Crocheted: HSN 61079110
• Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Other :Of Cotton : Other: HSN 61079190
• Other Made Up Articles, Including Dress Patterns Other: Dress Materials Hand Printed: Of Cotton: HSN 63079011 (Note: This is for dress materials, not finished dresses).
• Other Made Up Articles, Including Dress Patterns Floor-Cloths, Dish-Cloths, Dusters And Similar Cleaning Cloths: Of Cotton: HSN 63071010
• Other Made Up Articles, Including Dress Patterns Other:Made Up Articles Of Cotton: HSN 63079020
• Other Made Up Articles, Including Dress Patterns Life-Jackets And Life-Belts:Of Cotton: HSN 63072010

These diverse entries highlight the granular nature of HSN classification, where the type of garment and its manufacturing method (knitted/crocheted vs. woven) are key determinants.