Garment accessories HSN Code, Applicability, HSN Code and GST Rate on Garment accessories

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Vehicles other than railway or tramway rolling-stock, and parts and <strong>accessories</strong> thereof	Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 – Drive-Axles With Differential, Whether Or Not Provided With Other Transmission Components, And Non-Driving Axles, Parts Thereof	87085000	18%	Nil	01/08/2019 18/08/2017	–
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Other : Frames And Forks, And Parts Thereof	87149100	28%	Nil	01/08/2019 1/07/2017	–
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Of Carriages For Disabled Persons Non-Mechanically Propelled	87142020	28%	Nil	01/08/2019 1/07/2017	–
Articles of apparel and clothing <strong>accessories</strong>, not knitted or crocheted	Babies Garments And Clothing Accessories – Of Synthetic Fibres	62093000	12%	–	01/07/2017	–
Babies Garments And Clothing Accessories – Of Wool Or Fine Animal Hair	62091000	12%	–	01/07/2017	–
Rubber and articles thereof	Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other	40151900	18%	–	01/07/2017	–
Miscellaneous articles of base metal	Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks	83091000	18%	–	01/07/2017	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Auxiliary Machinery For Use With Machines Of Heading 8444, 8445, 8446 Or 8447 (For Example, Dobbies, Jacquards, Automatic Stop Motions, Shuttle Changing Mechanisms); Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of This He	84485190	18%	–	01/07/2017	–
Printing Machinery Used For Printing By Means Of Plates, Cylinders And Otherprinting Components Of Heading 8442; Other Printers, Copying Machines Andfacsimile Machines, Whether Or Not Combined; Parts And Accessories Thereof – Printing Machinery Used For P	84439920	18%	–	15/11/2017 1/07/2017	–
Parts And Accessories (Other Than Covers, Carrying Cases And The Like) Suitable For Use Solely Or Principally With Machines Of Headings 8469 To 8472 – Parts And Accessories Of The Machines Of Heading 8471:- Other :Graphic And Intelligence Based Script Tec	84733092	18%	–	01/07/2017	–
Auxiliary Machinery For Use With Machines Of Heading 8444, 8445, 8446 Or 8447 (For Example, Dobbies, Jacquards, Automatic Stop Motions, Shuttle Changing Mechanisms); Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of This He	84483210	18%	–	01/07/2017	–
Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machine-Tools; Tool Holders For Any Type Of To	84663010	18%	–	01/07/2017	–
42 Auxiliary Machinery For Use With Machines Of Heading 8444, 8445, 8446 Or 8447 (For Example, Dobbies, Jacquards, Automatic Stop Motions, Shuttle Changing Mechanisms); Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of This	84484210	18%	–	01/07/2017	–
Auxiliary Machinery For Use With Machines Of Heading 8444, 8445, 8446 Or 8447 (For Example, Dobbies, Jacquards, Automatic Stop Motions, Shuttle Changing Mechanisms); Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of This He	84484110	18%	–	01/07/2017	–
Articles of apparel and clothing <strong>accessories</strong>, knitted or crocheted	Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Cotton	61172030	12%	–	01/07/2017	–
Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories – Parts	61179000	12%	–	01/07/2017	–
Plastics and articles thereof	Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam	39262021	18%	–	15/11/2017 1/07/2017	–
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and <strong>accessories</strong> thereof	Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter-Parts And Accessories: Other	90139090	18%	–	15/11/2017 – 1/07/2017	–
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal	Hand Tools (Including Glaziers Diamonds), Not Elsewhere Specified Or Included; Blow Lamps; Vices; Clamps And The Like, Other Than Accessories For And Parts Of, Machine Tools; Anvils; Portable Forges; Hand- Or Pedal- Operated Grinding Wheels With Framework	82057000	18%	–	01/07/2017	–
Hand Tools (Including Glaziers Diamonds), Not Elsewhere Specified Or Included; Blow Lamps; Vices; Clamps And The Like, Other Than Accessories For And Parts Of, Machine Tools; Anvils; Portable Forges; Hand- Or Pedal- Operated Grinding Wheels With Framework	82055910	18%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 – Drive-Axles With Differential, Whether Or Not Provided With Other Transmission Components, And Non-Driving Axles, Parts Thereof

87085000

18%

Nil

01/08/2019 18/08/2017

–

Parts And Accessories Of Vehicles Of Headings 8711To 8713 Other : Frames And Forks, And Parts Thereof

87149100

28%

Nil

01/08/2019 1/07/2017

–

Parts And Accessories Of Vehicles Of Headings 8711To 8713 Of Carriages For Disabled Persons Non-Mechanically Propelled

87142020

28%

Nil

01/08/2019 1/07/2017

–

Articles of apparel and clothing accessories, not knitted or crocheted

Babies Garments And Clothing Accessories – Of Synthetic Fibres

62093000

12%

–

01/07/2017

–

Babies Garments And Clothing Accessories – Of Wool Or Fine Animal Hair

62091000

12%

–

01/07/2017

–

Rubber and articles thereof

Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other

40151900

18%

–

01/07/2017

–

Miscellaneous articles of base metal

Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks

83091000

18%

–

01/07/2017

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Auxiliary Machinery For Use With Machines Of Heading 8444, 8445, 8446 Or 8447 (For Example, Dobbies, Jacquards, Automatic Stop Motions, Shuttle Changing Mechanisms); Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of This He

84485190

18%

–

01/07/2017

–

Printing Machinery Used For Printing By Means Of Plates, Cylinders And Otherprinting Components Of Heading 8442; Other Printers, Copying Machines Andfacsimile Machines, Whether Or Not Combined; Parts And Accessories Thereof – Printing Machinery Used For P

84439920

18%

–

15/11/2017 1/07/2017

–

Parts And Accessories (Other Than Covers, Carrying Cases And The Like) Suitable For Use Solely Or Principally With Machines Of Headings 8469 To 8472 – Parts And Accessories Of The Machines Of Heading 8471:- Other :Graphic And Intelligence Based Script Tec

84733092

18%

–

01/07/2017

–

84483210

18%

–

01/07/2017

–

Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465, Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachments For Machine-Tools; Tool Holders For Any Type Of To

84663010

18%

–

01/07/2017

–

42 Auxiliary Machinery For Use With Machines Of Heading 8444, 8445, 8446 Or 8447 (For Example, Dobbies, Jacquards, Automatic Stop Motions, Shuttle Changing Mechanisms); Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of This

84484210

18%

–

01/07/2017

–

84484110

18%

–

01/07/2017

–

Articles of apparel and clothing accessories, knitted or crocheted

Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Cotton

61172030

12%

–

01/07/2017

–

Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories – Parts

61179000

12%

–

01/07/2017

–

Plastics and articles thereof

Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam

39262021

18%

–

15/11/2017 1/07/2017

–

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter-Parts And Accessories: Other

90139090

18%

–

15/11/2017 – 1/07/2017

–

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Hand Tools (Including Glaziers Diamonds), Not Elsewhere Specified Or Included; Blow Lamps; Vices; Clamps And The Like, Other Than Accessories For And Parts Of, Machine Tools; Anvils; Portable Forges; Hand- Or Pedal- Operated Grinding Wheels With Framework

82057000

18%

–

01/07/2017

–

82055910

18%

–

01/07/2017

–

Understanding HSN Codes for Garment Accessories

The world of fashion thrives on details, and garment accessories are no exception. From buttons and zippers to delicate lace and intricate embellishments, these components play a crucial role in the final look and functionality of an apparel item. For businesses dealing in these items, understanding their Harmonized System of Nomenclature (HSN) codes and corresponding GST rates is essential for compliance and smooth trade.

The classification of garment accessories under HSN largely depends on their material and intended use. There isn’t a single, catch-all HSN code for all garment accessories, as they can range from textile-based items to those made of plastic, metal, or even rubber.

Key HSN Chapters for Garment Accessories:

Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted.
- This chapter covers accessories like knitted ties, bow ties, cravats (e.g., HSN 61172030 at 12% GST) and also knitted parts of garments or accessories (e.g., HSN 61179000 at 12% GST).
Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted.
- This chapter includes accessories that are not knitted or crocheted. For instance, “Babies Garments And Clothing Accessories” made of synthetic fibres (HSN 62093000) or wool (HSN 62091000) are taxed at 12%. More broadly, “Other Made Up Clothing Accessories” and “Parts Of Garments Or Of Clothing Accessories” (HSN 62171090) also fall here, generally attracting a 12% GST.
Chapter 39: Plastics and articles thereof.
- If the accessory is primarily made of plastic, it might fall under this chapter. For example, “Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts)” made of plastic, like certain aprons (HSN 39262021), have an 18% GST rate.
Chapter 40: Rubber and articles thereof.
- Similarly, accessories made of vulcanised rubber, such as certain gloves (HSN 40151900), are typically subject to 18% GST.
Chapter 83: Miscellaneous articles of base metal.
- This chapter would cover metallic garment accessories like buckles, clasps, or even crown corks used as packing accessories (HSN 83091000 at 18% GST).
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
- While seemingly unrelated, certain “parts and accessories suitable for use solely or principally with the machines” of textile industries (e.g., HSN 84485190 related to textile machinery) or even certain hand tools used in garment manufacturing (e.g., HSN 82057000) would fall here, generally attracting 18% GST.

Most garment accessories, regardless of their specific HSN, typically attract an 12% or 18% GST rate, with some variations based on the material and value. It’s crucial for businesses to identify the correct HSN code to ensure accurate GST compliance. The effective date for these rates has largely been since July 1, 2017, the inception of GST.

FAQs

Which HSN Chapters generally cover garment accessories?

Garment accessories are typically classified under HSN Chapters 61, 62, 39, 40, 83, and 84, depending on their material and nature.

What is the most common GST rate for textile-based garment accessories?

Textile-based garment accessories, particularly those under Chapter 61 and 62, often attract a 12% GST rate.

What about metallic garment accessories like buckles?

Metallic garment accessories would generally fall under HSN Chapter 83 and are often subject to an 18% GST rate.

When did these GST rates for garment accessories become effective?

The majority of these GST rates for garment accessories became effective on July 1, 2017, with the implementation of GST.

Where can businesses find the most accurate HSN and GST information for their specific garment accessories?

Businesses should always consult the official GST notifications, CBIC (Central Board of Indirect Taxes and Customs) guidelines, or a tax professional for precise HSN classification and GST rates.

Garment accessories HSN Code

Understanding HSN Codes for Garment Accessories

HSN Code of similar products

FAQs

Which HSN Chapters generally cover garment accessories?

What is the most common GST rate for textile-based garment accessories?

What about metallic garment accessories like buckles?

When did these GST rates for garment accessories become effective?

Where can businesses find the most accurate HSN and GST information for their specific garment accessories?