Leggings HSN Code
GST rates and HSN code for Leggings.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Footwear, gaiters and the like; parts of such articles | Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof- Other—Of Wood | 64069010 | 18% | – | 01/07/2017 | – |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof- Other—Gaiters, Leggings And Similar Articles | 64069040 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof(Footwear Of Sale Value Not Exceeding Rs.1000 Per Pair) | 6406 | 12% | – | – | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof Uppers And Parts Thereof, Other Than Stiffeners | 64061030 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof- Other—Leather Parts Other Than Soles And Pre | 64069020 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof Uppers And Parts Thereof, Other Than Stiffeners | 64061040 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof | 6406 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof Uppers And Parts Thereof, Other Than Stiffeners | 64061090 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof Uppers And Parts Thereof, Other Than Stiffeners | 64061010 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof Outer Soles And Heels, Of Rubber Or Plastics | 64062000 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof- Other—Parts Of Gaiters, Leggings And Similar | 64069050 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof- Other—Other | 64069090 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof Uppers And Parts Thereof, Other Than Stiffeners | 64061020 | 18% | – | 01/07/2017 | – | |
| Parts Of Footwear (Including Uppers Whether Or Not Attached To Soles Other Than Outer Soles); Removable In-Soles, Heel Cushions And Similar Articles; Gaiters, Leggings And Similar Articles, And Parts Thereof- Other—Leather Soles | 64069030 | 18% | – | 01/07/2017 | – |
Understand the Leggings HSN Code Under GST
If you’re involved in the business of selling or purchasing leggings, understanding their Harmonized System of Nomenclature (HSN) code is essential for compliance with India’s Goods and Services Tax (GST) regulations. This classification determines the applicable GST rate for this popular apparel item.
Based on the provided data, leggings are classified under Chapter 64, which pertains to “Footwear, gaiters and the like; parts of such articles.” Specifically, leggings fall under the category of “Gaiters, leggings and similar articles.”
Understand the Significance of Accurate HSN Code Usage
Using the correct HSN code for leggings is crucial for several reasons:
- Determine the Applicable GST Rate: As indicated, the GST rate for leggings is 18%. Using an incorrect HSN code could lead to the application of a wrong tax rate.
- Ensure Compliance with GST Regulations: Correct HSN codes are mandatory for GST invoices and return filings, ensuring adherence to the law.
- Facilitate Smooth Business Transactions: Accurate HSN codes in invoices help avoid confusion and discrepancies between buyers and sellers.
Facebook
Twitter
Instagram
LinkedIn
Youtube
