Jacket HSN Code

Decoding Jacket HSN Codes And GST Rates

Understanding the Harmonized System of Nomenclature (HSN) code for jackets is crucial for businesses involved in their supply. This standardized system classifies goods for taxation purposes, including the Goods and Services Tax (GST) in India. Let’s delve into the specific HSN codes and corresponding GST rates applicable to various types of jackets based on the provided data.

Exploring Non-Knitted Or Crocheted Jackets

The data reveals several HSN codes for jackets that are not knitted or crocheted, all attracting a GST rate of 12% with no additional CESS. These categories encompass a wide range of jacket types:

• 62033100: Applies to men’s or boys’ jackets and blazers made of wool or fine animal hair.
• 62029911: Covers women’s or girls’ wind and ski-jackets made of silk.
• 62021200: Includes women’s or girls’ overcoats, raincoats, car-coats, capes, cloaks, and similar articles made of cotton.
• 62046300: Designates women’s or girls’ trousers, bib and brace overalls, breeches, and shorts made of synthetic fibers, which might include certain jacket styles as part of these ensembles.
• 62044190: Pertains to other women’s or girls’ dresses made of wool or fine animal hair, where jacket elements might be part of a dress ensemble.
• 62021910: Includes women’s or girls’ overcoats, raincoats, car-coats, capes, cloaks, and similar articles made of other textile materials.
• 62029990: Covers other women’s or girls’ articles made of other textile materials.
• 62042100: Applies to women’s or girls’ ensembles made of wool or fine animal hair, which would include a jacket component.
• 62042300: Designates women’s or girls’ ensembles made of synthetic fibers, including jackets.
• 62044220: Covers women’s or girls’ dresses made of cotton, where a jacket might be part of a dress ensemble.
• 62044210: Includes women’s or girls’ house coats and similar dresses made of cotton, potentially including jacket-like styles.
• 62044919: Pertains to other women’s or girls’ dresses made of silk, where a jacket could be part of the ensemble.
• 62046911: Covers women’s or girls’ trousers, bib and brace overalls, breeches, and shorts made of silk, potentially including jacket elements in these sets.

It’s important to note that HSN code 62031 also exists for men’s or boys’ suits (where the sale value exceeds ₹1000 per piece), which inherently includes a jacket. The GST rate is also 12% in this case.

Understanding Knitted Or Crocheted Jackets

The data also provides HSN codes for jackets that are knitted or crocheted, also subject to a 12% GST rate and no CESS:

• 61033300: Applies to men’s or boys’ jackets and blazers made of synthetic fibers.
• 61042200: Covers women’s or girls’ ensembles made of cotton, which includes a knitted or crocheted jacket.
• 61044400: Designates women’s or girls’ dresses made of artificial fibers, where a knitted or crocheted jacket might be part of the dress ensemble.
• 61034100: Includes men’s or boys’ trousers, bib and brace overalls, breeches, and shorts made of wool or fine animal hair, where a knitted or crocheted jacket could be part of such an outfit.
• 61031200: Covers men’s or boys’ suits made of synthetic fibers, which naturally includes a knitted or crocheted jacket.

Interestingly, HSN code 6103 is also listed for men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches, and shorts (where the sale value does not exceed ₹1000 per piece), with a lower GST rate of 5%. This highlights that the material and the sale value can influence the applicable GST rate.

Decoding GST Rates And Effective Dates

Across all the specified HSN codes for jackets, whether knitted or non-knitted, the prevailing GST rate is 12%. The provided data indicates that this rate has been effective from 01/07/2017, suggesting this was part of the initial GST implementation. There is no CESS applicable to these items based on the information provided.

Navigating Jacket HSN Codes For Your Business

For businesses dealing with jackets, accurately classifying their products under the correct HSN code is vital for GST compliance. Factors such as the material of the jacket (wool, cotton, synthetic fibers, silk, other textiles), whether it’s knitted or non-knitted, and for men’s suits, the sale value, all play a role in determining the appropriate HSN code and consequently the GST rate.