GST rates and HSN code for Dress material.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Other made up textile articles; sets; worn clothing and worn textile articles; rags | Other Made Up Articles, Including Dress Patterns Other: Dress Materials Hand Printed:Of Silk | 63079012 | 12% | – | 15/11/2017 1/07/2017 | – |
Other Made Up Articles, Including Dress Patterns Other: Dress Materials Hand Printed:Other | 63079019 | 12% | – | 15/11/2017 1/07/2017 | – | |
Other Made Up Articles, Including Dress Patterns Other: Dress Materials Hand Printed: Of Man-Made Fibres | 63079013 | 12% | – | 15/11/2017 1/07/2017 | – | |
Other Made Up Articles, Including Dress Patterns Other: Dress Materials Hand Printed: Of Cotton | 63079011 | 12% | – | 15/11/2017 1/07/2017 | – | |
Other Made Up Articles, Including Dress Patterns Other: Other | 63079090 | 12% | – | 15/11/2017 1/07/2017 | – | |
Other Furnishing Articles – Not Knitted Or Crocheted, Of Other Textile Material – Of Wool, Handloom | 63049992 | 12% | – | 15/11/2017 1/07/2017 | – | |
Miscellaneous manufactured articles | Sanitary Towels (Pads) And Tampons, Napkins And Napkin Liners For Babies And Similar Articles, Of Any Material | 961900 | 0 | – | 01/07/2017 | – |
Articles of iron or steel | Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment | 730900 | 18% | – | 01/07/2017 | – |
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021010 | 18% | – | 01/07/2017 | – | |
Aluminium and articles thereof | Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76121090 | 18% | – | 01/07/2017 | – |
Carpets and other textile floor coverings | Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Carpets, Car | 57023210 | 12% | – | 13/10/2017 1/07/2017 | – |
Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Other | 57023290 | 12% | – | 13/10/2017 1/07/2017 | – | |
Headgear and parts thereof | Hat-Shapes, Plaited Or Made By Assembling Strips Of Any Material, Neither Blocked To Shape, Nor With Made Brims, Nor Lined, Nor Trimmed | 6502 | 18% | – | 01/07/2017 | – |
Hats And Other Headgear, Plaited Or Made By Assembling Strips Of Any Material, Whether Ornot Lined Or Trimmed | 6504 | 0 | – | 01/07/2017 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal; Sets Or Assortments Of Gaskets And Similar Joints, Dissimilar In Composition, Put Up In Pouches, Envelopes Or Similar Packings; Mechanical Seals | 8484 | 18% | – | 15/11/2017 | – |
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | Newspapers, Journals And Periodicals, Whether Or Not I Llustrated Or Containing Advertising Material | 4902 | Nil | – | 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 | Insulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal (For Example, Threaded Sockets) Incorporated During Moulding Solely For The Purposes Of Assembly, O | 85471030 | 18% | – | 15/11/2017 | – |
Photographic or cinematographic goods | Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt | 37025290 | 18% | – | 01/07/2017 | – |
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th | 90014090 | 18% | – | 01/07/2017 | – |
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Mattress Supports; Articles Of Bedding And Similar Furnishing (For Example, Mattresses, Quilts, Eiderdowns, Cushions, Pouffes And Pillows) Fitted With Springs Or Stuffed Or Internally Fitted With Any Material Or Of Cellular Rubber Or Plastics, Whether Or | 94043010 | 18% | – | 15/11/2017 22/09/2017 1/07/2017 | – |
Getting the correct HSN (Harmonized System of Nomenclature) code for dress materials is essential for anyone involved in the textile trade in India. The HSN code system ensures proper classification of goods for GST (Goods and Services Tax) purposes. Our data focuses on various types of dress materials, primarily categorizing them under Chapter 63.
The HSN code is an internationally recognized system for classifying goods, pivotal for smooth operations under India’s GST framework. For dress materials, the key chapter highlighted in our data is Chapter 63: Other made up textile articles; sets; worn clothing and worn textile articles; rags. This chapter broadly covers finished textile items, which would include dress materials.
Let’s break down the HSN codes for dress materials based on the provided information:
The data provides specific HSN codes for hand-printed dress materials, differentiated by the type of fabric:
All these hand-printed dress materials are subject to a 12% GST rate. This rate became effective on November 15, 2017, and originally on July 1, 2017.
The data also includes a general category for “Other Made Up Articles, Including Dress Patterns”:
This category also attracts a 12% GST rate, with the same effective dates.
It is important to note that while the provided data focuses on specific “made up textile articles” related to dress materials, other HSN codes, particularly from Chapter 50-55 (for fabrics based on their material, e.g., cotton, silk, man-made, wool in their unstitched fabric form) may also apply depending on whether the “dress material” is considered a finished “made-up article” or simply fabric sold by the meter. Often, fabric sold for the purpose of making a dress may fall under these earlier chapters, while sets or specific “dress patterns” fall under 6307.
Accurate HSN classification is critical for businesses to adhere to GST regulations in India. Incorrectly applying HSN codes can lead to improper tax collection, penalties, and logistical issues. Always verify the latest HSN codes and GST rates through official government sources or by consulting with a tax expert to ensure compliance for your specific products.
Dress materials are primarily classified under Chapter 63, which covers “Other made up textile articles.”
Hand-printed cotton dress materials use HSN code 63079011.
Hand-printed silk dress materials fall under HSN code 63079012.
All hand-printed dress materials listed in the data are subject to a 12% GST rate.
Using the correct HSN code is vital for accurate GST calculation, proper invoicing, and avoiding compliance issues or penalties.
Yes, if the item is considered unstitched fabric rather than a “made up textile article” or “dress pattern,” it might fall under fabric-specific chapters (e.g., Chapter 52 for cotton, Chapter 50 for silk).
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