Ladies Kurti HSN Code

Understanding the Ladies Kurti HSN Code: A Comprehensive Guide

The ladies kurti, a staple in Indian fashion, comes in a myriad of fabrics, designs, and styles. For businesses involved in manufacturing or selling kurtis, accurately identifying their Harmonized System of Nomenclature (HSN) code is crucial for proper Goods and Services Tax (GST) compliance in India.

The HSN classification for ladies kurtis primarily falls under Chapters 61 and 62 of the HSN system, depending on whether the garment is knitted/crocheted or not. The material composition also plays a significant role in determining the specific HSN sub-code.

HSN for Non-Knitted or Crocheted Kurtis (Chapter 62)

Most traditional kurtis, which are woven and not knitted or crocheted, generally fall under Chapter 62: “Articles of apparel and clothing accessories, not knitted or crocheted.” Within this chapter, several sub-headings are relevant, often categorized based on the fabric:

• 6206 (Women’s or Girls’ Blouses, Shirts and Shirt-Blouses): This is a very common classification for kurtis, especially those that resemble blouses or shirts.
  • 62061090: For kurtis made “Of Silk or Silk Waste: Other.”
  • 62064000: For kurtis made “Of Man-Made Fibres.”
  • 62063000: For kurtis “Of Cotton.”
• 6204 (Women’s or Girls’ Suits, Ensembles, Jackets, Blazers, Dresses, Skirts…): If a kurti is sold as part of an “ensemble” (e.g., with a salwar or dupatta), or if its design is akin to a dress, it might fall under HSN 6204.
  • 62041200: For “Suits: Of Cotton.” This can include kurti sets.
  • 62042919: For “Ensembles: Of Other Textile Materials: Of Silk: Other.”
• 6211 (Track suits, ski suits and swimwear; other garments): This broader category often captures other woven garments not specifically mentioned elsewhere, including certain types of kurtis.
  • 62114290: For “Other garments, women’s or girls: Of cotton: Other.”
  • 62114300: For “Other garments, women’s or girls: Of man-made fibres.”
  • 62114990: For “Other garments, women’s or girls: Of other textile materials.”

HSN for Knitted or Crocheted Kurtis (Chapter 61)

For kurtis that are knitted or crocheted, the classification shifts to Chapter 61: “Articles of apparel and clothing accessories, knitted or crocheted.”

• 6114 (Other Garments, Knitted or Crocheted): This is a key HSN for knitted kurtis.
  • 61149090: For “Other Garments, Knitted Or Crocheted – Of Other Textile Materials : Other.”
  • 61142000: For “Other Garments, Knitted Or Crocheted – Of Cotton.”
  • 61143000/61143010: For “Other Garments, Knitted Or Crocheted – Of Man-Made Fibres: Of Synthetic Fibres.”
  • 61149010: For “Other Garments, Knitted Or Crocheted – Of Silk.”
• 6109 (T-Shirts, Singlets And Other Vests, Knitted Or Crocheted): Some simpler, t-shirt style knitted kurtis might fall under this heading.

GST Rates for Ladies Kurtis

The GST rates for kurtis depend on their sale value per piece:

• 5% GST: For kurtis with a sale value up to ₹1,000 per piece.
• 12% GST: For kurtis with a sale value exceeding ₹1,000 per piece.

This slab-based system has been in effect since July 1, 2017, for most apparel.

It is vital for businesses to correctly identify the material and manufacturing process (knitted or woven) of the kurti, and its per-piece sale value, to apply the accurate HSN code and GST rate. Consulting official GST notifications and professional advice is always recommended for specific scenarios.