Cotton shirt HSN Code
GST rates and HSN code for Cotton shirt.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of apparel and clothing accessories, knitted or crocheted | Mens Or Boys Shirts, Knitted Or Crocheted – Of Cotton : Shirts, Hand Crocheted | 61051010 | 12% | – | 01/07/2017 | – |
| Mens Or Boys Shirts, Knitted Or Crocheted – Of Cotton : Knit Shirts (Other Than T-Shirts) And Sweat Shirts, Other Than Hand Crocheted | 61051020 | 12% | – | 01/07/2017 | – | |
| Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Night Shirts And Pyjamas : Of Cotton | 61072100 | 12% | – | 01/07/2017 | – | |
| Mens Or Boys Shirts, Knitted Or Crocheted – Of Cotton : Other | 61051090 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Blouses, Shirts And Shirt-Blouses, Knitted Or Crocheted – Of Cotton | 61061000 | 12% | – | 01/07/2017 | – | |
| T-Shirts, Singlets And Other Vests, Knitted Or Crocheted – Of Cotton | 61091000 | 12% | – | 01/07/2017 | – | |
| Articles of apparel and clothing accessories, not knitted or crocheted | Mens Or Boys Singlets And Other Vests, Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles – Other : Of Cotton : Under Shirts Other Than Hand Printed | 62079120 | 12% | – | 01/07/2017 | – |
| Mens Or Boys Shirts – Of Cotton | 62052000 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Blouses, Shirts And Shirt-Blouses – Of Cotton | 62063000 | 12% | – | 01/07/2017 | – | |
| Mens Or Boys Singlets And Other Vests, Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles – Night Shirts And Pyjamas : Of Cotton | 62072110 | 12% | – | 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 Percent By Weight Of Synthetic Filaments, Mixed Mainly Or Solely With Cotton : Printed :Polyester Shirti | 54078430 | 5% | – | 01/07/2017 | – |
| Woven Fabrics Of Synthetic Filament Yarn, Including Woven Fabrics Obtained From Materials Of Heading 5404 Other Woven Fabrics, Containing Less Than 85 Percent By Weight Of Synthetic Filaments, Mixed Mainly Or Solely With Cotton : Dyed :Polyester Shirtings | 54078230 | 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- Dyed : Plain Weave :Shirting Fabrics | 52093130 | 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- Of Yarns Of Different Colours : 3-Thread Or 4-Thread Twill, Including Cross Twill :Shirtings (Including Ma | 52104260 | 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- Of Yarns Of Different Colours : Plain Weave :Shirting Fabrics | 52104130 | 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 – Of Yarns Of Different Colours : Plain Weave :Shirting | 52114130 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/M2- – Unbleached: 3-Thread Or 4-Thread Twill, Including Cross Twill : Shirting Fabrics | 52081310 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/M2- Of Yarn Of Different Colours : 3-Thread Or 4- Thread Twill, Including Cross Twill :Shirting Fabrics | 52084320 | 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- Dyed : Plain Weave :Shirting Fabrics | 52103110 | 5% | – | 01/07/2017 | – | |
| Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/M2- Of Yarn Of Different Colours : Plain Weave, Weighing Not More Than 100 G/M2 :Shirting Fabrics | 52084130 | 5% | – | 01/07/2017 | – |
Understand the Cotton Shirt HSN Code for GST
For businesses in India dealing with cotton shirts, understanding the correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST compliance and smooth trade operations. The HSN system, a globally recognized classification method, ensures uniformity in product categorization for taxation and customs.
Tailoring the Cotton Shirt HSN Code and GST Rate
Cotton shirts, as articles of apparel and clothing accessories, primarily fall under Chapter 61 (for knitted or crocheted garments) or Chapter 62 (for non-knitted or non-crocheted garments). The specific HSN code depends on whether the shirt is knitted or woven, and for whom it is intended (men’s/boys’ or women’s/girls’).
Based on the provided data, here are the key HSN codes for cotton shirts:
- For Men’s or Boys’ Shirts, Knitted or Crocheted (of Cotton):
- 61051010: “Shirts, Hand Crocheted”
- 61051020: “Knit Shirts (Other Than T-Shirts) And Sweat Shirts, Other Than Hand Crocheted”
- 61051090: “Other” (This serves as a general category for other knitted or crocheted cotton shirts for men/boys).
- For Women’s or Girls’ Blouses, Shirts and Shirt-Blouses, Knitted or Crocheted (of Cotton):
- 61061000: “Of Cotton”
- For T-Shirts, Singlets and Other Vests, Knitted or Crocheted (of Cotton):
- 61091000: “Of Cotton”
- For Men’s or Boys’ Shirts, Not Knitted or Crocheted (of Cotton):
- 62052000: “Of Cotton” (This is for woven cotton shirts for men/boys).
- For Women’s or Girls’ Blouses, Shirts and Shirt-Blouses, Not Knitted or Crocheted (of Cotton):
- 62063000: “Of Cotton” (This is for woven cotton blouses/shirts for women/girls).
All these HSN codes for cotton shirts and similar garments consistently attract a 12% GST rate. This rate became effective on July 1, 2017.
It’s important to distinguish these finished garments from “cotton fabrics” also mentioned in the data, which fall under Chapter 52 and typically have a 5% GST rate. For example:
- 52093130: “Woven Fabrics Of Cotton… Dyed: Plain Weave: Shirting Fabrics”
- 52104260: “Woven Fabrics Of Cotton… Mixed Mainly Or Solely With Man-Made Fibres… Shirting Fabrics”
These fabric codes are for the raw material used to make shirts, not the shirts themselves. Similarly, “Polyester Shirtings” under Chapter 54 are for synthetic fabrics, not cotton shirts.
Why HSN Codes are Essential for Your Apparel Business
Accurate HSN code classification is fundamental for several reasons:
- GST Compliance: The HSN code directly determines the applicable GST rate, ensuring businesses charge and remit the correct amount of tax to the government, avoiding penalties.
- Transparent Pricing: Clear HSN codes contribute to transparent pricing, allowing consumers to understand the tax component of their apparel purchase.
- Seamless Trade: HSN codes provide a universal language for goods, simplifying customs procedures for both domestic and international trade, reducing delays and errors.
- Inventory Management: Proper classification aids in efficient inventory tracking, procurement, and overall supply chain management.
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