Denim Jeans HSN Code

Understanding Denim Jeans HSN Codes

Denim jeans are a staple in almost every wardrobe, but behind their casual appeal lies a system of classification crucial for trade and taxation: the HSN (Harmonized System of Nomenclature) code. For businesses dealing with denim, understanding these codes is essential for accurate GST (Goods and Services Tax) compliance. The HSN system provides a standardized way to categorize products globally, ensuring clarity in commerce.

Denim Fabric HSN Codes

The HSN codes for denim jeans primarily relate to the denim fabric itself, falling under Chapter 52, which covers cotton. This makes sense, as denim is predominantly a cotton-based woven fabric.

You’ll find two key HSN codes specifically for denim fabric:

• 52094200: This code applies to “Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing More Than 200 G/M2 – Of Yarns Of Different Colours: Denim.” This describes traditional, heavier denim with a high cotton content.
• 52114200: This code is for “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: Denim.” This covers denim blends where man-made fibers are incorporated, while still maintaining the characteristic denim weave.

Both of these denim fabric HSN codes currently attract a 5% GST rate.

Distinguishing Denim Jeans from Other Trousers

It is important to note the distinction with other fabric types that might be used for trousers. For example, 52113240 is for “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 – Dyed : 3-Thread Or 4-Thread Twill, Including Cross Twill : Trousers Or Pant Fabrics (Excluding Jeans And Crepe).” This specific code excludes denim and crepe, highlighting the unique classification of denim. This code also has a 5% GST rate.