Cotton pants HSN Code
GST rates and HSN code for Cotton pants.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| Cotton, Not Carded Or Combed | 520100 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/M2- – Bleached : Plain Weave, Weighing Not More Than 100 G/M2 : Voils (Excluding Leno Fabrics) | 52082180 | 5% | – | 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 | – |
| 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 | – |
| Articles of apparel and clothing 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 | – |
| Articles of apparel and clothing accessories, not knitted or crocheted | Womens Or Girls Overcoats, Car-Coats, Capes, Cloaks, Anoraks (Including Ski-Jackets), Wind-Cheaters, Wind-Jackets And Similar Articles, Other Than Those Of Heading 6204 – Overcoats, Raincoats, Car-Coats, Capes, Cloaks And Similar Articles : Of Cotton | 62021200 | 12% | – | 01/07/2017 | – |
| Track Suits, Ski Suits And Swimwear; Other Garments – Other Garments, Womens Or Girls : Of Cotton : Kurta And Salwar With Or Without Duppatta | 62114210 | 12% | – | 01/07/2017 | – |
Understanding HSN Codes and GST Rates
Cotton pants are a wardrobe staple for many, offering comfort and versatility. But for businesses involved in their manufacturing, supply, or retail, understanding the correct HSN (Harmonized System of Nomenclature) code and applicable GST (Goods and Services Tax) rate is crucial for compliance. This guide aims to shed light on these important aspects for cotton pants.
What are HSN Codes?
HSN codes are internationally recognized product classification codes used for taxation and trade purposes. They provide a standardized system for identifying goods, streamlining customs procedures, and ensuring consistent tax application globally. In India, HSN codes are a vital part of the GST regime.
Find Your Cotton Pants HSN Code
The HSN code for cotton pants primarily falls under Chapter 62 of the HSN, which covers “Articles of apparel and clothing accessories, not knitted or crocheted.” More specifically, cotton pants for men and boys are typically classified under 6203, while those for women and girls fall under 6204.
Within these broad categories, more specific subheadings exist depending on the garment’s characteristics. For instance:
- 62034200: Applies to men’s or boys’ trousers, bib and brace overalls, breeches, and shorts made of cotton.
- 62046200: Applies to women’s or girls’ trousers, bib and brace overalls, breeches, and shorts made of cotton.
It’s important to note that if the cotton pants are made from a blend of cotton and man-made fibers, and the cotton content is less than 85% by weight, the HSN code might be found under Chapter 52, specifically under codes like 52113240 for “Trousers or pant fabrics (excluding jeans and crepe)” which are woven fabrics of cotton mixed mainly or solely with man-made fibres. However, these codes generally refer to the fabric itself, not the finished garment. For finished garments, Chapters 61 (knitted or crocheted) or 62 (not knitted or crocheted) are usually applicable.
Understand the GST Rate for Cotton Pants
The GST rate for cotton pants in India depends on their sale value per piece:
- 5% GST: Applies to cotton pants and other apparel with a sale value not exceeding ₹1,000 per piece.
- 12% GST: Applies to cotton pants and other apparel with a sale value exceeding ₹1,000 per piece.
This tiered structure aims to provide relief for more affordable clothing items while ensuring appropriate taxation for higher-priced garments.
Key Considerations for Businesses
- Accurate Classification: Always ensure you apply the correct HSN code to your cotton pants. Misclassification can lead to penalties and compliance issues.
- Value-Based Taxation: Be mindful of the ₹1,000 threshold, as it directly impacts the applicable GST rate.
- Record Keeping: Maintain detailed records of your sales, HSN codes, and GST calculations for audit purposes.
By understanding these essential details, businesses can navigate the complexities of HSN codes and GST rates for cotton pants, ensuring smooth operations and compliance with Indian tax regulations.
Facebook
Twitter
Instagram
LinkedIn
Youtube
