Dress HSN Code
GST rates and HSN code for Dress.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Pharmaceutical products | Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes A | 30051090 | 12% | – | 01/07/2017 | – |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes O | 30059010 | 12% | – | 01/07/2017 | – | |
| Articles of apparel and clothing accessories, knitted or crocheted | Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Night Shirts And Pyjamas :Of Other Textile Materials : Of Silk | 61072910 | 12% | – | 01/07/2017 | – |
| Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair | 61079920 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Slips And Petticoats :Of Man-Made Fibres : Of Artificial Fibres | 61081120 | 12% | – | 01/07/2017 | – | |
| 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 | 61042200 | 12% | – | 01/07/2017 | – | |
| 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 Artificial Fibres | 61044400 | 12% | – | 01/07/2017 | – | |
| 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 | 61082100 | 12% | – | 01/07/2017 | – | |
| Women’S Or Girls Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted —- Slips And Petticoats(Sale Value Not Exceeding Rs 1000 Per Piece) | 6108 | 5% | – | 01/07/2017 | – | |
| Articles of apparel and clothing accessories, not knitted or crocheted | 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 : Dresses | 62044220 | 12% | – | 01/07/2017 | – |
| Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Trousers, Bib And Brace Overalls, Breeches And Shorts : Of Synthetic Fibres | 62046300 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Dresses : Of Wool Or Fine Animal Hair : Other | 62044190 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Ensembles : Of Wool Or Fine Animal Hair | 62042100 | 12% | – | 01/07/2017 | – | |
| Other made up textile articles; sets; worn clothing and worn textile articles; rags | Other Made Up Articles, Including Dress Patterns Other: Other | 63079090 | 12% | – | 15/11/2017 1/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machinery (Other Than Machines Of Heading 8450) For Washing, Cleaning, Wringing, Drying, Ironing, Pressing (Including Fusing Presses), Bleaching, Dyeing, Dressing, Finishing, Coating Or Impregnating Textile Yarns, Fabrics Or Made Up Textile Articles And M | 84512100 | 18% | – | 01/07/2017 | – |
| Machinery (Other Than Machines Of Heading 8450) For Washing, Cleaning, Wringing, Drying, Ironing, Pressing (Including Fusing Presses), Bleaching, Dyeing, Dressing, Finishing, Coating Or Impregnating Textile Yarns, Fabrics Or Made Up Textile Articles And M | 84514019 | 18% | – | 01/07/2017 | – | |
| Machinery (Other Than Machines Of Heading 8450) For Washing, Cleaning, Wringing, Drying, Ironing, Pressing (Including Fusing Presses), Bleaching, Dyeing, Dressing, Finishing, Coating Or Impregnating Textile Yarns, Fabrics Or Made Up Textile Articles And M | 84518029 | 18% | – | 01/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electric Instantaneous Or Storage Water Heaters And Immersion Heaters; Electric Space Heating Apparatus And Soil Heating Apparatus; Electrothermic Hair-Dressing Apparatus (For Example, Hair Dryers, Hair Curlers, Curling Tong Heaters) And Hand Dryers; Elec | 85167910 | 18% | – | 27/07/2018 27/07/2018 | – |
| Raw hides and skins (other than furskins) and leather | Leather Further Prepared After Tanning Or Crusting, Including Parchment-Dressed Leather, Of Other Animals, Without Wool Or Hair On, Whether Or Not Split, Other Than Leather Of Heading 4114 – Of Goats Or Kids | 41131000 | 12% | – | 15/11/2017 | – |
| Other Raw Hides And Skins (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split, Other Than Those Excluded By Note 1(B) Or 1(C) To This Chapter – Of Swine | 41033000 | 5% | – | 01/07/2017 | – |
Dress HSN Codes And Understanding GST Implications
For businesses involved in the apparel industry, particularly those dealing with dresses, understanding the Harmonized System of Nomenclature (HSN) codes is paramount for accurate Goods and Services Tax (GST) compliance. This blog post delves into the various HSN codes applicable to different types of dresses based on the provided data, along with their corresponding GST rates.
Explore HSN Codes For Knitted Or Crocheted Dresses
The data highlights several HSN codes for dresses that are knitted or crocheted, primarily attracting a GST rate of 12%:
- 61044400: Applies to women’s or girls’ dresses made of artificial fibres, knitted or crocheted.
- Dresses can also be part of knitted or crocheted ensembles, such as those of cotton under HSN 61042200, also with a 12% GST rate.
- Additionally, the entry “6108” is listed for women’s or girls’ slips and petticoats (with a sale value not exceeding ₹1000 per piece) with a GST rate of 5%. While not strictly dresses, these are related garments and show a different tax rate based on value.
Identify HSN Codes For Non-Knitted Or Crocheted Dresses
Dresses that are not knitted or crocheted also have specific HSN codes and a GST rate of 12% based on the provided information:
- 62044220: Covers women’s or girls’ dresses made of cotton.
- 62044190: Includes other women’s or girls’ dresses made of wool or fine animal hair.
Dresses can also form part of non-knitted ensembles, such as those of wool or fine animal hair under HSN 62042100, which also carries a 12% GST rate.
Note Other Textile Articles And Their Potential Relevance
While not directly dresses, HSN code 63079090 for “Other Made Up Articles, Including Dress Patterns Other: Other” also carries a 12% GST rate. This suggests that dress patterns are also subject to this tax rate.
Understand Consistent GST Rate For Most Dresses
The data indicates that the majority of dress categories, whether knitted/crocheted or woven, attract a GST rate of 12%. The exception noted is for certain women’s or girls’ slips and petticoats with a sale value below ₹1000, which have a lower rate of 5%.
Observe Effective Date For Current GST Rates
The provided data specifies that the GST rates of 12% and 5% for the listed dress-related HSN codes have been effective from 01/07/2017. This aligns with the initial implementation of GST in India. No subsequent rate revisions are mentioned for these specific categories.
Simplify Dress HSN Code Identification For Your Business
For businesses dealing with dresses, the primary GST rate to consider based on this data is 12%. This applies to dresses made from various materials, both knitted/crocheted and woven. A lower rate of 5% is noted for specific undergarments (slips and petticoats) below a certain sale value. Accurate classification requires identifying the material and construction of the dress.
Facebook
Twitter
Instagram
LinkedIn
Youtube
