Patti HSN Code

Understanding the HSN Code for “Patti”

The term “Patti” in India can refer to a variety of products, from steel strips used in construction to decorative borders on textiles, and even certain food items. However, in the context of HSN codes, it’s crucial to identify the specific type of “Patti” being referred to for accurate classification and GST application. The provided data focuses on “Patti” as a component of apparel and clothing accessories made of plastic.

This blog post clarifies the HSN classification for these specific types of “Patti” and their associated GST rates.

The “Patti” in Apparel Accessories

Based on the provided data, “Patti” here refers to specific plastic articles used as components in apparel and clothing accessories. These are primarily found under Chapter 39: Plastics and articles thereof.

The data provides clear HSN codes for this type of “Patti”:

• HSN 3926: This broad heading covers “Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914.” This is a residual category for plastic articles not specifically covered elsewhere.
  • More specifically, the relevant sub-headings are:
    • 392620: This sub-heading focuses on “Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts).”
    • Within this, we find:
      • 39262041: “Collar Stays, Patties, Butterfly, Shoulder – Pads And Other Stays : Of Polyurethane Foam.” This HSN code specifically includes “Patties” when they are made of polyurethane foam and are used as apparel accessories.
      • 39262049: “Collar Stays, Patties, Butterfly, Shoulder – Pads And Other Stays : Other.” This HSN code covers “Patties” made from other plastic materials (not polyurethane foam) but serving the same function as apparel accessories.

Both 39262041 and 39262049 explicitly mention “Patties” as components for apparel and clothing accessories. They both attract an 18% GST rate, which became effective from November 15, 2017 (originally from July 1, 2017).

It is vital to note that this HSN classification and GST rate apply specifically to “Patti” when it functions as an apparel accessory made of plastic. Other types of “Patti” made of different materials or serving different purposes (e.g., metal strips, textile borders, food items) will have entirely different HSN codes and GST rates.

GST Rate for “Patti”

The GST rate applicable to “Patti” when classified as an apparel and clothing accessory made of plastic (under HSN codes 39262041 and 39262049) is 18%. This rate applies irrespective of whether the “Patti” is made of polyurethane foam or other plastic materials.