Ladies Night Suit HSN Code

Understanding the HSN Code for Ladies Night Suits

Ladies night suits are a popular category of sleepwear, offering comfort and style for nighttime use. For businesses involved in the manufacturing, retail, or import/export of these garments in India, accurately determining their Harmonized System of Nomenclature (HSN) code is essential for correct Goods and Services Tax (GST) compliance. This blog post clarifies the HSN classification for ladies night suits and their associated GST rates.

Ladies Night Suit HSN Codes

Ladies night suits are classified based on their nature as apparel and their construction (knitted or crocheted vs. not knitted or crocheted) and material. They primarily fall under Chapters 61 and 62 of the HSN, both titled “Articles of apparel and clothing accessories.”

Here’s a breakdown based on the provided data:

Knitted or Crocheted Ladies Night Suits (Chapter 61)

Most modern night suits, especially those made from comfortable fabrics like cotton jerseys, hosiery, or certain synthetic blends, are knitted or crocheted.

• HSN 6108: This heading specifically covers “Women’S Or Girls Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted.” This directly includes “Pyjamas” and “Night Dresses” which constitute a ladies night suit.
  • The data directly provides 6108 for “Women’S Or Girls Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted” with a note about “Slips And Petticoats (Sale Value Not Exceeding Rs 1000 Per Piece)” attracting a 5% GST. This implies that for other items under 6108 (including most night suits), a higher rate applies.
  • Specific sub-codes under 6108 found in the data, indicating a 12% GST rate, include:
    • 61081120: “Slips And Petticoats : Of Man-Made Fibres : Of Artificial Fibres.” (While a slip, it shows the general rate for higher-value items in 6108).
    • 61082100: “Briefs And Panties : Of Cotton.” (Again, indicative of other items in the heading).
    • 61089220: “Other : Of Man-Made Fibres : Of Artificial Fibres.” This “Other” category is likely where many knitted night suits would fall if not specifically a “night dress” or “pyjama.”
  • For Men’s/Boys’ knitted nightwear, the data shows 61072910 (“Night Shirts And Pyjamas : Of Other Textile Materials : Of Silk”) and 61072210 (“Night Shirts And Pyjamas :Of Man-Made Fibres : Of Synthetic Fibres”) both at 12% GST. This reinforces the 12% rate for knitted night suits generally.

Therefore, most knitted or crocheted ladies night suits will fall under HSN 6108, and the applicable GST rate is 12%, effective from July 1, 2017, unless the sale value is below Rs. 1000 per piece, in which case a 5% rate might apply based on specific GST notifications for apparel.

Not Knitted or Crocheted Ladies Night Suits (Chapter 62)

If a ladies night suit is made from woven fabrics (e.g., cotton poplin, satin, rayon woven fabric), it would fall under Chapter 62.

• HSN 6204: This heading covers “Women’S Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear).” While “night suits” are not explicitly listed, a two-piece night suit (top and bottom) could be considered an “Ensemble” or a “Suit” depending on its specific design and marketing.
  • 62041200: “Suits : Of Cotton” is listed at 12% GST.
  • 62042919: “Ensembles : Of Other Textile Materials : Of Silk : Other” is also listed at 12% GST.
• HSN 6207: This heading covers “Mens Or Boys Singlets And Other Vests, Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles.” For women’s woven nightwear, if it’s explicitly a “Nightshirt” or “Pyjamas” and not knitted, it would typically align with this chapter’s structure for similar men’s items.
  • 62072110: “Night Shirts And Pyjamas : Of Cotton” is listed at 12% GST.

Therefore, non-knitted ladies night suits would likely fall under HSN 6204 (as ensembles/suits) or analogous sub-codes under 6207/6208 (for nightshirts/pyjamas) and attract a 12% GST rate, effective from July 1, 2017.

GST Rate for Ladies Night Suits

The GST rate for Ladies Night Suits is predominantly 12%. This rate applies to both knitted/crocheted night suits (under HSN 6108) and non-knitted/crocheted night suits (under HSN 6204 or similar).

A potential exception is for items of very low sale value. Based on general GST rules for apparel, garments with a sale value not exceeding Rs. 1000 per piece may attract a 5% GST regardless of their specific HSN within Chapters 61 or 62. The data specifically mentions this for “Slips And Petticoats” under 6108, indicating a similar principle may extend to other low-value garments like some night suits. However, for most ladies night suits, the 12% rate is the standard.