Garments HSN Code
GST rates and HSN code for Garments.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| Track Suits, Ski Suits And Swimwear; Other Garments – Other Garments, Womens Or Girls : Of Cotton : Kurta And Salwar With Or Without Duppatta | 62114210 | 12% | – | 01/07/2017 | – | |
| Other Garments, Of The Type Described In Sub-Headings 6202 11 To 6202 19 | 621030 | 12% | – | 01/07/2017 | – | |
| Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 – Other Garments, Of The Type Described In Subheadings 6201 11 To 6201 19 : Outer Garments, Of Rubberised Textile Fabrics | 62102010 | 12% | – | 01/07/2017 | – | |
| Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 – Other Garments, Of The Type Described In Subheadings 6201 11 To 6201 19 : Outer Garments, Of Fabrics Otherwise Impregnated Or Coated | 62102030 | 12% | – | 01/07/2017 | – | |
| Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 – Other Mens Or Boys Garments : Other | 62104090 | 12% | – | 01/07/2017 | – | |
| Track Suits, Ski Suits And Swimwear; Other Garments – Other Garments, Womens Or Girls : Of Cotton : Other | 62114290 | 12% | – | 01/07/2017 | – | |
| Track Suits, Ski Suits And Swimwear; Other Garments —- Swimwear(Sale Value Exceeding Rs. 1000 Per Piece) | 6211 | 12% | – | 01/07/2017 | – | |
| Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 – Accessories : Other | 62171090 | 12% | – | 01/07/2017 | – | |
| Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 – Other Mens Or Boys Garments : Bullet Proof Jacket, Bomb Disposal Jacket And The Like | 62104010 | 12% | – | 01/07/2017 | – | |
| Track Suits, Ski Suits And Swimwear; Other Garments —- Swimwear(Sale Value Not Exceeding Rs. 1000 Per Piece) | 6211 | 5% | – | 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 Garments, Knitted Or Crocheted – Of Man-Made Fibres : Of Artificial Fibres | 61143020 | 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 | – | |
| Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories – Shawls, Scarves, Mufflers, Mantillas, Veils And The Like : Of Man-Made Fibres | 61171040 | 12% | – | 01/07/2017 | – | |
| Babies Garments And Clothing Accessories, Knitted Or Crocheted – Of Cotton | 61112000 | 12% | – | 01/07/2017 | – | |
| Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Man-Made Fibres | 61172040 | 12% | – | 01/07/2017 | – | |
| Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Other Clothing Accessories : Semi-Chrome Grain Garments | 42034020 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Dolls Representing Only Human Beings – Dolls, Whether Or Not Dressed: – Parts And Accessories: Garments And Accessories Therefor, Foot-Wear And Headgear | 95029100 | 0 | – | 01/07/2017 | – |
Understand Garments HSN Code and GST
The Harmonized System Nomenclature (HSN) code is a six-digit identification code used worldwide to classify goods. In India, the HSN code is crucial for the Goods and Services Tax (GST) system. For garments, understanding the specific HSN code helps determine the applicable GST rate. This ensures proper tax invoicing and compliance.
Know GST Rates for Different Garments
GST rates for garments in India are primarily 5% or 12%. Let’s look at some examples:
- Babies’ garments and clothing accessories made of synthetic fibres (HSN 62093000) attract a 12% GST.
- Babies’ garments and clothing accessories made of wool or fine animal hair (HSN 62091000) also have a 12% GST.
- Women’s or girls’ cotton kurta and salwar with or without dupatta (HSN 62114210) are taxed at 12%.
- Swimwear with a sale value exceeding ₹1000 per piece (HSN 6211) has a 12% GST, while those not exceeding ₹1000 per piece (HSN 6211) are taxed at 5%.
- Semi-chrome grain garments made of leather or composition leather (HSN 42034020) are subject to an 18% GST.
- Parts and accessories for dolls representing only human beings, including garments, footwear, and headgear (HSN 95029100), have a 0% GST.
It’s important to note that there is no CESS applicable to these garment categories as per the provided data, and the effective date for these rates was generally 01/07/2017, with a rate revision for leather garments on 15/11/2017.
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