Mens Track Pant HSN Code

The Mens Track Pant HSN Code for GST Compliance

Mens track pants have evolved from simple athletic wear to a ubiquitous fashion staple, offering comfort and versatility for various activities. For businesses in the apparel sector, correctly identifying the Harmonized System of Nomenclature (HSN) code for these popular garments is crucial for accurate GST (Goods and Services Tax) compliance in India. The HSN code for men’s track pants primarily depends on their manufacturing method – whether they are knitted or crocheted or not knitted or crocheted (woven) – and the textile material used.

Understanding HSN Codes for Men’s Track Pants

The HSN system categorizes goods globally, facilitating trade and taxation. For track pants, the relevant chapters are:

• Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted.
• Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted.

Knitted or Crocheted Mens Track Pants (Chapter 61)

Most modern track pants are made from knitted fabrics for their stretch and comfort. This is where you will find the most common HSN codes for track pants.

• HSN 6112: This heading specifically covers “Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted.”
  • HSN 61121990: This code is for “Track Suits: Of Other Textile Materials: Other.” This is a broad category that would encompass knitted track pants made from various textile blends not specifically listed.
  • HSN 61123100: This code is for “Mens Or Boys Swimwear: Of Synthetic Fibres.” While explicitly for swimwear, track pants made of similar synthetic, knitted materials sometimes get grouped here if their primary function is for athletic activities.
  • HSN 611239xx (e.g., 61123910, 61123920, 61123990): These sub-codes further break down swimwear by material (Silk, Artificial Fibres, Other Textile Materials). While primarily for swimwear, the broader heading of “Track Suits, Ski Suits And Swimwear” implies a connection.
  • HSN 61034300: This code is specifically for “Men’S Or Boys’ Trousers, Bib And Brace Overalls, Breeches And Shorts Of Synthetic Fibres, Knitted Or Crocheted (Excl. Swimwear And Underpants).” This is a very common and appropriate HSN code for men’s knitted track pants made of synthetic fibers.
  • HSN 61034200: For knitted track pants made of cotton, this code, “Men’S Or Boys’ Trousers, Bib And Brace Overalls, Breeches And Shorts Of Cotton, Knitted Or Crocheted (Excl. Swimwear And Underpants)” would apply.

Not Knitted or Crocheted (Woven) Mens Track Pants (Chapter 62)

While less common for typical athletic track pants, some casual or specialized track pant styles might be made from woven fabrics.

• HSN 6211: This heading covers “Track Suits, Ski Suits And Swimwear; Other Garments.”
  • HSN 62113900: This code is for “Other Garments, Mens Or Boys: Of Other Textile Materials.” This would cover woven track pants not made of specific materials listed.
  • HSN 62113300: For woven track pants made of “Man-Made Fibres.”
  • HSN 62113200: For woven track pants made of “Cotton.”
  • HSN 62113100: For woven track pants made of “Wool Or Fine Animal Hair.”
  • HSN 62034300: This code covers “Men’s Or Boys’ Trousers, Bib And Brace Overalls, Breeches And Shorts Of Synthetic Fibres (Excl. Knitted Or Crocheted, Underpants And Swimwear).” This is relevant for woven track pants made of synthetic fibers.
  • HSN 62034200: For woven track pants made of cotton, this code would apply.

GST Rate for Mens Track Pants

The good news is that the GST rate for mens track pants, regardless of whether they are knitted or woven, is consistent but price-dependent:

• 12% GST: For track pants with a sale value exceeding ₹1000 per piece.
• 5% GST: For track pants with a sale value not exceeding ₹1000 per piece.

This price-based differentiation applies across both Chapter 61 (knitted) and Chapter 62 (not knitted/woven) for articles of apparel. These rates have generally been effective since July 1, 2017.