Kurta HSN Code

The HSN Code for Kurta

Kurtas, a beloved garment in South Asian fashion, have specific classifications under the Harmonized System of Nomenclature (HSN) code for GST purposes. Businesses involved in the kurta industry need to understand these codes for accurate tax compliance. Let’s examine the provided data to clarify the HSN classification of kurtas.

Identify the HSN Code for Kurta

The provided data primarily places kurtas under Chapter 62 (Articles of apparel and clothing accessories, not knitted or crocheted). However, the precise HSN code can depend on the gender and whether the kurta is part of a set.

• Women’s or Girls’ Cotton Kurta Sets: The data explicitly mentions “Kurta And Salwar With Or Without Duppatta” made of cotton for women or girls under HSN code 62114210.
• Men’s or Boys’ Cotton Suits: If a men’s or boys’ kurta is sold as part of a cotton suit, it might fall under HSN code 62031910.
• Men’s or Boys’ Synthetic Suits: A kurta that is part of a men’s or boys’ suit made of synthetic fibers could be classified under HSN code 62031200.
• Men’s or Boys’ Ensembles: If a kurta is part of a men’s or boys’ ensemble made of other textile materials, HSN code 62032900 might apply.

It’s important to note that the data gives a specific code for women’s or girls’ cotton kurta sets. For men’s or boys’ kurtas sold individually, the data doesn’t provide a direct HSN code. It’s possible that other specific codes within Chapter 62 cover individual kurtas for men and boys based on fabric and design.

Understand the Applicable GST Rate

Based on the provided information, the Goods and Services Tax (GST) rate for all the mentioned HSN codes related to kurtas and kurta sets is 12%. This applies to women’s or girls’ cotton kurta sets and the specified categories of men’s or boys’ suits and ensembles that may include kurtas. The data does not indicate any CESS on kurtas. These GST rates have been effective since 01/07/2017.