Kurti HSN Code

Decoding the Kurti HSN Code: A Detailed Guide

The Harmonized System Nomenclature (HSN) code is a global system for classifying goods, which is crucial for taxation and international trade. When it comes to the popular Indian garment, the “kurti,” its specific HSN code falls under the broader category of apparel. The provided data, while not explicitly mentioning “kurti,” gives us valuable insights into the HSN classification of women’s and girls’ clothing, which helps us understand where kurtis are likely categorized.

Based on the data, Chapter 62 of the HSN code, which covers “Articles of apparel and clothing accessories, not knitted or crocheted,” is the most relevant chapter for kurtis that are not knitted. Several entries within this chapter for women’s or girls’ blouses, shirts, and dresses are listed with a GST rate of 12%:

• 62061090: Womens Or Girls Blouses, Shirts And Shirt-Blouses – Of Silk Or Silk Waste : Other (GST 12%)
• 62064000: Womens Or Girls Blouses, Shirts And Shirt-Blouses – Of Man-Made Fibres (GST 12%)
• 62041200: Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts… – Suits : Of Cotton (GST 12%)
• 62042919: Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts… – Ensembles : Of Other Textile Materials : Of Silk : Other (GST 12%)

Kurtis, being upper garments for women and girls, typically made of various fabrics like cotton, silk, rayon (man-made fiber), and other textile materials, would likely fall under these or similar sub-headings within Chapter 62. The specific HSN code would depend on the fabric composition and whether the kurti is sold as part of an ensemble (like with a salwar or dupatta).

For kurtis that are knitted or crocheted, Chapter 61 (“Articles of apparel and clothing accessories, knitted or crocheted”) would be applicable. The data includes one relevant entry here:

• 61149090: Other Garments, Knitted Or Crocheted – Of Other Textile Materials : Other (GST 12%)

Therefore, the HSN code for a kurti is not a single definitive number but rather depends on whether it is knitted/crocheted or woven, and the type of fabric used. For most common non-knitted kurtis, they would likely be classified under headings similar to those listed in Chapter 62 for blouses, shirts, or dresses for women and girls.