Mens sweatshirt HSN Code

Understanding the HSN Code for Men’s Sweatshirts

For businesses dealing in men’s apparel, pinpointing the correct Harmonized System of Nomenclature (HSN) code for sweatshirts is crucial for accurate GST (Goods and Services Tax) compliance in India. The classification of a sweatshirt primarily depends on whether it is knitted or crocheted, and notably, its sale value.

HSN Chapters for Sweatshirts

Men’s sweatshirts, being articles of clothing, primarily fall under two distinct HSN chapters:

• Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted. This chapter covers garments made using interlocking loops of yarn, which is the typical construction for most sweatshirts.
• Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted. This chapter is for garments made from woven fabrics. While less common for traditional sweatshirts, some jacket-style “sweatshirts” might fall here if they are made from woven materials.

The HSN system further refines these chapters with headings and sub-headings, often based on the specific type of garment (e.g., jackets, shirts, overcoats) and the textile material used (e.g., cotton, synthetic fibers, wool).

HSN Codes and GST Rates for Men’s Sweatshirts

Let’s examine the HSN codes and GST rates for men’s sweatshirts based on the provided data, primarily focusing on the “knitted or crocheted” classification where sweatshirts predominantly lie.

Knitted or Crocheted Sweatshirts (Chapter 61)

Most standard men’s sweatshirts are knitted or crocheted. They are likely to be classified under a broad category for “Jackets” or “Overcoats” within Chapter 61, or possibly even “Shirts” if they are simpler in design, depending on their construction and common trade understanding.

The data provides relevant HSN codes under Chapter 61:

• 6101 (Men’s or Boys’ Overcoats, Carcoats, Capes, Cloaks, Anoraks (Including Skijackets), Wind-Cheaters, Windjackets And Similar Articles, Knitted Or Crocheted):
  • Sale Value Exceeding Rs 1000 Per Piece: Attracts a 12% GST rate. This category is highly relevant for thicker, outerwear-style sweatshirts that could be considered “similar articles” to anoraks or wind-cheaters.
• 6103 (Men’S Or Boys’ Suits, Ensembles, Jackets, Blazers, Trousers, Biband Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted):
  • Sale Value Not Exceeding Rs 1000 Per Piece: Attracts a 5% GST rate. Sweatshirts, when considered as a type of jacket and priced below this threshold, would fall here.
  • Sale Value Exceeding Rs 1000 Per Piece: Attracts a 12% GST rate. Sweatshirts above this price point would fall into this category.
  • 61033300 (Jackets And Blazers : Of Synthetic Fibres): This sub-code specifically lists knitted or crocheted jackets and blazers made of synthetic fibers. Many sweatshirts are made of synthetic blends. It carries a 12% GST rate. While specific, the overriding value rule (5% vs. 12%) still applies.
• 6105 (Men’S Or Boys Shirts, Knitted Or Crocheted): While typically for formal shirts, some lighter sweatshirts or full-sleeved T-shirt style tops might be considered under this broad heading if they function more as a “shirt.”
  • 61052010 (Of Man-Made Fibres : Of Synthetic Fibres): Has a 12% GST rate.

All the mentioned GST rates for knitted or crocheted garments became effective from July 1, 2017.

Not Knitted or Crocheted Sweatshirts (Chapter 62)

While less common for typical sweatshirts, if a garment marketed as a “sweatshirt” is made from woven fabric, it would fall under Chapter 62.

• 6203 (Men’S Or Boys Suits, Ensembles, Jackets, Blazers, Trousers, Bib And Brace Oveb Ralls, Breeches And Shorts (Other Than Swimwear)):
  • Sale Value Not Exceeding Rs. 1000 Per Piece: Attracts a 5% GST rate.
  • Sale Value Exceeding Rs. 1000 Per Piece: Attracts a 12% GST rate.
  • 62033100 (Jackets And Blazers : Of Wool Or Fine Animal Hair): This sub-code specifically addresses woven jackets and blazers made of wool or fine animal hair, carrying a 12% GST rate.

Again, the overarching factor for GST rate (5% vs. 12%) for both knitted and non-knitted garments is the sale value threshold of Rs 1000 per piece.

Key Considerations for Classification

• Manufacturing Method: Determine if the sweatshirt is knitted/crocheted (Chapter 61) or woven (Chapter 62). Most sweatshirts are knitted.
• Sale Value: This is the most critical factor for determining the GST rate (5% or 12%).
• Dominant Characteristic/Trade Usage: If a garment has features of a “jacket” or “overcoat” due to its warmth and construction, it may be classified as such, even if commonly called a “sweatshirt.”
• Material: The textile material (cotton, synthetic, wool) will guide further into specific HSN sub-codes.

Accurate HSN classification is fundamental for businesses to remain compliant with GST regulations and ensure smooth operations.