Dupatta HSN Code

The Dupatta HSN Code Insights

A dupatta, a versatile piece of unstitched fabric traditionally worn with salwar kameez or lehenga choli, might seem simple, but its classification under the Harmonized System of Nomenclature (HSN) for GST purposes can be nuanced. Let’s unravel the HSN codes and GST implications for dupattas based on the provided data.

Explore Cotton Dupatta Classification

The provided data offers a glimpse into the classification of certain cotton garments, which can include dupattas:

• HSN 62114290: “Articles of apparel and clothing accessories, not knitted or crocheted – Other Garments, Womens Or Girls : Of Cotton : Other” carries a GST rate of 12%, effective from 01/07/2017. This suggests that some cotton dupattas, when considered as other garments for women or girls and not knitted or crocheted, fall under this category.
• HSN 52085190: “Cotton Woven Fabrics Of Cotton, Containing 85% Or More By Weight Of Cotton, Weighing Not More Than 200 G/M2- Printed : Plain Weave, Weighing Not More Than 100 G/M2 :Other” has a GST rate of 5%, effective from 01/07/2017. If a dupatta is classified as a woven fabric of cotton meeting these specifications, it would attract this lower GST rate.

Understand the Determining Factors

The HSN code for a dupatta can depend on several factors, including:

• Material: Cotton, silk, synthetic fibers, etc., can lead to different classifications.
• Weave: Woven or knitted/crocheted fabrics are classified differently.
• Whether it’s considered a fabric or a made-up garment: Unstitched fabric might fall under fabric-specific HSN codes, while some dupattas could be considered part of a garment set.
• Sale Value: Some apparel items have different GST rates based on their sale value (though this isn’t explicitly mentioned in the provided limited data).