Hosiery goods HSN Code, Applicability, HSN Code and GST Rate on Hosiery goods

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery	Narrow Woven Fabrics Other Than Goods Of Heading 5807; Narrow Fabrics Consisting Of Warp Without Weft Assembled By Means Of An Adhesive (Bolducs)- Other Woven Fabrics: – Of Other Textile Materials: Other Narrow Fabrics Of Jute	58063930	5%	–	15/11/2017	–
Pharmaceutical products	Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30041090	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30041040	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30045035	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30049041	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30045010	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30042034	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Two Or More Constituents Which Have Been Mixed Together For Therapeutic Or Prophylactic Uses, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale Other : Bovine Alb	30039032	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30049056	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30041020	12%	–	01/07/2017	–
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings	30042061	12%	–	01/07/2017	–
Other made up textile articles; sets; worn clothing and worn textile articles; rags	Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Sacking Bags	63051040	18%	–	01/01/2020	–
Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Corn (Grains) Sacks	63051020	18%	–	01/01/2020	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Knitting Machines, Stitch-Bonding Machines And Machines For Making Gimped Yarn, Tulle, Lace, Embroidery, Trimmings, Braid Or Net And Machines For Tufting – Circular Knitting Machines – With Cylinder Diameter Not Exceeding 165 Mm: Cotton Hosiery Machines	84471120	18%	–	01/07/2017	–
Automatic Goods-Vending Machines (For Example, Postage Stamps, Cigarette, Food Or Beverage Machines), Including Money Changing Machines – Other Machines – Other: Cigarette Vending Machines	84768930	18%	–	15/11/2017	–
Meat and edible meat offal	All Goods, Fresh Or Chilled All Goods [Other Than Fresh Or Chilled] Other Than Those Put Up In Unit Container And, – (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Foregone Voluntarily], Subject To The Conditions As In The Annexure I ]	0209	0%	–	01/07/2017	–
Fertilizers	Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Other : Mineral	31059010	5%	–	01/07/2017	–
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof	Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Refrigerated	87042110	28%	Nil	01/08/2019 1/07/2017	–
(waste and scrap) paper or paperboard	Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head	48114900	18%	–	01/07/2017	–
Plastics and articles thereof	Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Other : Other	39239090	18%	–	1/01/2020 1/10/2019	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Narrow Woven Fabrics Other Than Goods Of Heading 5807; Narrow Fabrics Consisting Of Warp Without Weft Assembled By Means Of An Adhesive (Bolducs)- Other Woven Fabrics: – Of Other Textile Materials: Other Narrow Fabrics Of Jute

58063930

–

15/11/2017

–

Pharmaceutical products

Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings

30041090

12%

–

01/07/2017

–

30041040

12%

–

01/07/2017

–

30045035

12%

–

01/07/2017

–

30049041

12%

–

01/07/2017

–

30045010

12%

–

01/07/2017

–

30042034

12%

–

01/07/2017

–

Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Two Or More Constituents Which Have Been Mixed Together For Therapeutic Or Prophylactic Uses, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale Other : Bovine Alb

30039032

12%

–

01/07/2017

–

30049056

12%

–

01/07/2017

–

30041020

12%

–

01/07/2017

–

30042061

12%

–

01/07/2017

–

Other made up textile articles; sets; worn clothing and worn textile articles; rags

Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Sacking Bags

63051040

18%

–

01/01/2020

–

Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Corn (Grains) Sacks

63051020

18%

–

01/01/2020

–

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

Knitting Machines, Stitch-Bonding Machines And Machines For Making Gimped Yarn, Tulle, Lace, Embroidery, Trimmings, Braid Or Net And Machines For Tufting – Circular Knitting Machines – With Cylinder Diameter Not Exceeding 165 Mm: Cotton Hosiery Machines

84471120

18%

–

01/07/2017

–

Automatic Goods-Vending Machines (For Example, Postage Stamps, Cigarette, Food Or Beverage Machines), Including Money Changing Machines – Other Machines – Other: Cigarette Vending Machines

84768930

18%

–

15/11/2017

–

Meat and edible meat offal

All Goods, Fresh Or Chilled All Goods [Other Than Fresh Or Chilled] Other Than Those Put Up In Unit Container And, – (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Foregone Voluntarily], Subject To The Conditions As In The Annexure I ]

0209

–

01/07/2017

–

Fertilizers

Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Other : Mineral

31059010

–

01/07/2017

–

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

Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Refrigerated

87042110

28%

Nil

01/08/2019 1/07/2017

–

(waste and scrap) paper or paperboard

Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head

48114900

18%

–

01/07/2017

–

Plastics and articles thereof

Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Other : Other

39239090

18%

–

1/01/2020 1/10/2019

–

Understanding the Hosiery Goods HSN Codes

Hosiery, a diverse category encompassing everything from socks and stockings to pantyhose, plays a significant role in the textile industry. For businesses dealing with hosiery goods in India, understanding the correct Harmonized System of Nomenclature (HSN) codes is crucial for accurate Goods and Services Tax (GST) compliance. The HSN system provides a standardized classification, streamlining trade and taxation globally.

Most hosiery goods fall under Chapter 61 of the HSN, specifically Heading 6115. This chapter broadly covers “Articles of apparel and clothing accessories, knitted or crocheted.” Within HSN 6115, you’ll find detailed classifications for various types of hosiery based on their specific product type and material. For instance, this heading includes:

Panty hose, tights, stockings, socks, and other hosiery, including those for varicose veins.
Footwear without applied soles, provided they are knitted or crocheted.

The GST rates for hosiery goods can vary depending on the sale value. For many hosiery items, especially those with a sale value not exceeding ₹1000 per piece, a 5% GST rate applies. However, for items with a sale value exceeding ₹1000 per piece, the GST rate typically increases to 12%. This dual-rate structure is common across various apparel and textile categories under GST.

It’s important to note that while the provided data did not explicitly detail all HSN codes for hosiery goods under 6115, external information confirms this is the primary heading. The data did, however, show related items like “Cotton Hosiery Machines” under Chapter 84 (Machinery), which indicates the broader ecosystem around hosiery manufacturing.

Accurate HSN classification ensures that businesses correctly apply GST, facilitating smooth transactions and avoiding compliance issues. Always refer to the most current GST notifications and HSN descriptions to confirm the specific rates for your hosiery products.

FAQs

What is the main HSN chapter for hosiery goods?

The main HSN chapter for hosiery goods is Chapter 61, specifically Heading 6115.

What types of products does HSN 6115 cover?

HSN 6115 covers panty hose, tights, stockings, socks, and other hosiery, including stockings for varicose veins and knitted or crocheted footwear without applied soles.

What is the GST rate for hosiery goods with a sale value up to ₹1000?

Hosiery goods with a sale value not exceeding ₹1000 per piece generally attract a 5% GST rate.

What is the GST rate for hosiery goods with a sale value exceeding ₹1000?

Hosiery goods with a sale value exceeding ₹1000 per piece typically have a 12% GST rate.

Why is accurate HSN code important for hosiery businesses?

Accurate HSN code is vital for correct GST invoicing, tax calculation, and adherence to compliance requirements.

Hosiery goods HSN Code

Understanding the Hosiery Goods HSN Codes

HSN Code of similar products

FAQs

What is the main HSN chapter for hosiery goods?

What types of products does HSN 6115 cover?

What is the GST rate for hosiery goods with a sale value up to ₹1000?

What is the GST rate for hosiery goods with a sale value exceeding ₹1000?

Why is accurate HSN code important for hosiery businesses?