Mens Kurta HSN Code

Understanding the Mens Kurta HSN Code

The humble yet elegant men’s kurta is a staple in Indian wardrobes, worn for everything from daily comfort to festive occasions. For businesses dealing in men’s kurtas, understanding their correct HSN (Harmonized System of Nomenclature) code and the applicable GST (Goods and Services Tax) rate is crucial for seamless operations and compliance in India. Unlike a single, universal code, the classification of a men’s kurta can subtly shift based on its material and, importantly, its sale value.

The Mens Kurta HSN Codes

Men’s kurtas primarily fall under Chapter 61: “Articles of apparel and clothing accessories, knitted or crocheted” or Chapter 62: “Articles of apparel and clothing accessories, not knitted or crocheted,” depending on their manufacturing process. Given that most traditional kurtas are woven (not knitted), Chapter 62 is generally more relevant.

Within Chapter 62, the descriptions are quite broad, often encompassing “Men’s or Boys’ Suits, Ensembles, Jackets, Blazers, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear).” While a kurta isn’t explicitly listed as a standalone item in all sub-headings, it is typically categorized under broader descriptions or specific sub-headings that include “Other garments” or refer to components of a traditional ensemble.

Here’s how Men’s Kurtas are commonly classified:

• For Woven Kurtas (Not Knitted or Crocheted – Chapter 62):
  • HSN 6203 (Mens Or Boys Suits, Ensembles, etc.): This broad heading often includes elements that comprise a traditional men’s attire, and kurtas, especially when part of a “kurta pajama” set, can be classified here.
    • Of Cotton (HSN 62031910): A common classification for cotton kurtas that might be considered part of a “suit” or ensemble.
    • Of Synthetic Fibres (HSN 62031200): For kurtas made from synthetic materials.
  • HSN 6211 (Track Suits, Ski Suits And Swimwear; Other Garments): This is a more general category for “Other Garments.”
    • Specifically, HSN 62114210 (“Kurta And Salwar With Or Without Duppatta”) is listed under “Other Garments, Women’s or Girls: Of Cotton.” While this particular HSN explicitly mentions “Womens or Girls,” it highlights that “Kurta” as a garment type is recognized. However, for men’s kurtas, the broader “Other garments” under 6211 or classifications under 6203 are more typical.
    • HSN 62104090 (“Other Mens Or Boys Garments”): This is a strong candidate for men’s kurtas made from certain fabrics mentioned in the heading (like coated textile fabrics), though it can also be a catch-all for other unlisted men’s garments.
• For Knitted or Crocheted Kurtas (Chapter 61):
  • While less common for traditional kurtas, if a men’s kurta is knitted or crocheted, it would fall under Chapter 61: “Articles of apparel and clothing accessories, knitted or crocheted.” Headings like HSN 6105 (Mens Or Boys Shirts, Knitted Or Crocheted) or other broader “Other garments” categories within Chapter 61 would apply depending on the material (e.g., HSN 61052010 for synthetic fibre shirts).

The GST Rate Differentiator

A critical aspect of GST on men’s kurtas, and apparel in general, is the sale value threshold:

• For sale value not exceeding ₹1000 per piece: The GST rate is 5%. This applies to many everyday or basic kurtas.
• For sale value exceeding ₹1000 per piece: The GST rate is 12%. This typically applies to more elaborate, designer, or premium kurtas.

This dual-rate structure applies broadly across garments in both Chapter 61 and Chapter 62. The effective date for these rates is July 1, 2017, the day GST was launched.