GST rates and HSN code for Cotton gloves.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Articles of apparel and clothing accessories, not knitted or crocheted | Gloves, Mittens And Mitts – Gloves, Mittens And Mitts : Of Cotton | 62160010 | 12% | – | 01/07/2017 | – |
Articles of apparel and clothing accessories, knitted or crocheted | Gloves, Mittens And Mitts, Knitted Or Crocheted – Other : Of Cotton | 61169200 | 12% | – | 01/07/2017 | – |
Man-made staple fibres | Woven Fabrics Of Synthetic Staple Fibres, Containing Less Than 85% By Weight Of Such Fibres, Mixed Mainly Or Solely With Cotton, Of A Weight Exceeding 170 G/M2 – Printed 3-Thread Or 4-Thread Twill, Including Cross Twill, Of Polyester Staple Fibres | 55144200 | 5% | – | 01/07/2017 | – |
<strong>Cotton</strong> | Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 – Bleached : Plain Weave :Dhoti | 52092160 | 5% | – | 01/07/2017 | – |
Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- – Of Yarns Of Different Colours : Plain Weave :Saree | 52094120 | 5% | – | 01/07/2017 | – | |
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 192.31 Decitex But Not Less Than 125 Decitex (Exceeding 52 Metric Number But Not Exceeding | 52052420 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/M2 – Unbleached :3-Thread Or 4-Thread Twill,` Including Cross Twill :Damask | 52111230 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing Not More Than 200 G/M2- Bleached :Other Fabrics :Dhoti And Saree, Zari Bordered | 52102910 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/M2- Printed : Plain Weave, Weighing More Than 100 G/M2 :Lungi | 52085210 | 5% | – | 01/07/2017 | – | |
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Exceedi | 52052290 | 5% | – | 01/07/2017 | – | |
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Single Yarn Of Combed Fibres : Measuring Less Than 232.56 Decitex But Not Less Than 192.31 Decitex (Exceeding 43 Metric Number But Not Exceedi | 52052320 | 5% | – | 01/07/2017 | – | |
Cotton Yarn (Other Than Sewing Thread), Containing 85% Or More By Weight Of Cotton, Not Put Up For Retail Sale – Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Ex | 52053290 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/M2 – Bleached :Other Fabrics :Other | 52112990 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/M2 – Printed : 3-Thread Or 4-Thread Twill, Including Cross Twill :Other | 52115290 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2- – Of Yarns Of Different Colours : Plain Weave :Seersucker | 52094150 | 5% | – | 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 | – |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Knitting Machines, Stitch-Bonding Machines And Machines For Making Gimped Yarn, Tulle, Lace, Embroidery, Trimmings, Braid Or Net And Machines For Tufting – Circular Knitting Machines – With Cylinder Diameter Not Exceeding 165 Mm: Cotton Hosiery Machines | 84471120 | 18% | – | 01/07/2017 | – |
Articles of iron or steel | Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other | 73239190 | 18% | – | 01/07/2017 | – |
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other | 73239490 | 18% | – | 01/07/2017 | – | |
Man-made filaments; strip and the like of man-made textile materials | Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing Less Than 85% By Weight Of Synthetic Filaments, Mixed Mainly Or Solely With Cotton : Dyed :Other | 54078290 | 5% | – | 01/07/2017 | – |
Cotton gloves are ubiquitous, serving various purposes from protective wear in industries to everyday household chores and fashion accessories. For businesses in India dealing with the manufacture, import, or sale of cotton gloves, correctly identifying their Harmonized System of Nomenclature (HSN) code is vital for accurate Goods and Services Tax (GST) compliance. The HSN classification for cotton gloves primarily depends on their manufacturing method – whether they are knitted or crocheted, or otherwise made.
When cotton gloves are produced by knitting or crocheting, they fall under a specific chapter dedicated to such textile products:
This classification covers common types of knitted cotton gloves used for general purposes, light industrial work, or as liners.
Cotton gloves that are not knitted or crocheted, meaning they are typically cut and sewn from woven cotton fabric, fall under a different chapter:
This category would include items like fabric work gloves, dress gloves made from woven cotton, or other specialized cut-and-sewn cotton gloves.
While both categories of cotton gloves currently attract the same 12% GST rate, the distinction in HSN codes (6116 for knitted/crocheted vs. 6216 for others) is crucial for accurate classification and reporting. It highlights the importance of understanding the manufacturing process of the textile article.
For businesses, accurately applying the correct HSN code ensures seamless compliance, proper invoicing, and efficient management of tax liabilities. Always refer to the latest official GST notifications for any updates or clarifications.
The main factor is the manufacturing method: whether they are knitted/crocheted or otherwise made (cut and sewn).
Knitted or crocheted cotton gloves fall under Chapter 61.
The specific HSN code for knitted or crocheted cotton gloves is 61169200.
The GST rate for cotton gloves that are not knitted or crocheted is also 12%.
The 12% GST rate for cotton gloves became effective on July 1, 2017.
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