Jeans HSN Code

Understand the HSN Code for Jeans

Understanding the Harmonized System Nomenclature (HSN) code is essential for businesses dealing with jeans under India’s Goods and Services Tax (GST) system. This six-digit code standardizes the classification of goods for taxation. While the provided data offers a glimpse into cotton woven fabrics, the complete picture for jeans requires further exploration.

Analyze Provided Cotton Fabric Data

The given data shows:

• Woven Fabrics Of Cotton, Containing Less Than 85% By Weight Of Cotton, Mixed Mainly Or Solely With Man-Made Fibres, Weighing More Than 200 G/M2 – Dyed : 3-Thread Or 4-Thread Twill, Including Cross Twill :Trousers Or Pant Fabrics (Excluding Jeans And Crepe) falls under HSN code 52113240 with a GST rate of 5%. This explicitly excludes jeans, indicating jeans have a different classification.

Discover the Likely HSN Codes for Jeans

Based on general HSN classification for apparel and denim fabrics, jeans typically fall under Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted. More specifically, common HSN codes for jeans include:

• 62034200: Men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton (excluding knitted or crocheted, underpants and swimwear), including denim jeans. The GST rate for this category is often 12% for sale value exceeding ₹1000 per piece and 5% for sale value not exceeding ₹1000 per piece.
• 62046200: Women’s or girls’ trousers, bib and brace overalls, breeches and shorts, of cotton (excluding knitted or crocheted, panties and swimwear), including denim jeans. Similar to men’s/boys’ jeans, the GST rate is typically 12% above ₹1000 and 5% up to ₹1000.
• 52094200: Denim, containing 85% or more by weight of cotton and weighing more than 200 g/m². This refers to the denim fabric itself and may have a different GST rate (potentially 5%).
• 52114200: Denim, containing predominantly, but less than 85% cotton by weight, mixed principally or solely with man-made fibres and weighing more than 200 g/m². This also refers to denim fabric and might have a 5% GST rate.

The GST rate for finished jeans often depends on the sale value.

Note the GST Rate Variation

The GST rate for jeans can vary based on their sale price. As per general rules for apparel:

• Apparel with a sale value up to ₹1000 per piece generally attracts a GST rate of 5%.
• Apparel with a sale value exceeding ₹1000 per piece generally attracts a GST rate of 12%.