Pyjama HSN Code

Understanding Your Pyjama HSN Code: A Comprehensive Guide

Pyjamas, a staple in sleepwear globally, come in a vast array of materials, styles, and designs. For businesses involved in the manufacturing, import, or sale of pyjamas, correctly identifying the Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. This guide will help you navigate the various HSN classifications for pyjamas, ensuring you’re always in line with tax regulations.

The HSN code for pyjamas primarily depends on two key factors: whether they are knitted or crocheted versus not knitted or crocheted (woven), and the textile material they are made from. Additionally, for certain categories, the sale value can also influence the GST rate.

HSN Codes and GST Rates for Knitted or Crocheted Pyjamas

Knitted or crocheted pyjamas generally fall under HSN Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted.

Here’s a breakdown of relevant codes:

• Men’s or Boys’ Knitted/Crocheted Pyjamas:
  • Of Silk: HSN 61072910 (12% GST)
  • Of Man-Made Fibres (Synthetic Fibres): HSN 61072210 (12% GST)
  • Other Textile Materials (e.g., Wool or Fine Animal Hair): HSN 61079920 (12% GST)
  • Of Cotton (Other): HSN 61079190 (12% GST)
  • When Sale Value Does Not Exceed Rs 1000 Per Piece (for Underpants and Briefs, which can be part of pyjama sets): HSN 6107 (5% GST)
• Women’s or Girls’ Knitted/Crocheted Pyjamas (Night Dresses, Pyjamas, Negligees):
  • Of Man-Made Fibres: HSN 61082200 (12% GST)
  • When Sale Value Does Not Exceed Rs 1000 Per Piece (for Slips and Petticoats, which can be part of nightwear): HSN 6108 (5% GST)
  • Other (e.g., Of Artificial Fibres for Slips and Petticoats): HSN 61081120 (12% GST)
  • Other (e.g., Of Cotton for Briefs and Panties): HSN 61082100 (12% GST)
  • Other (e.g., Of Artificial Fibres for Other Articles): HSN 61089220 (12% GST)

Effective Date for all knitted/crocheted pyjama HSNs listed above is 01/07/2017.

HSN Codes and GST Rates for Non-Knitted or Crocheted (Woven) Pyjamas

Pyjamas that are not knitted or crocheted (i.e., woven) fall under HSN Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted.

Here’s a breakdown of relevant codes:

• Men’s or Boys’ Woven Pyjamas (Night Shirts and Pyjamas):
  • Of Cotton: HSN 62072110 (12% GST)
  • Other (e.g., Of Silk for Dressing Gowns and Bathrobes, which can be part of pyjama sets): HSN 62079911 (12% GST)
  • Other (e.g., Of Wool for Dressing Gowns and Bathrobes): HSN 62079921 (12% GST)
• Women’s or Girls’ Woven Pyjamas (Nightdresses and Pyjamas):
  • Of Man-Made Fibres: HSN 62082200 (12% GST) (Note: This code also appears for knitted man-made fibre pyjamas, indicating the product description is more specific)
  • Of Other Textile Materials (e.g., Of Wool): HSN 62082920 (12% GST)
  • Other (e.g., Of Cotton for Dressing Gowns and Bathrobes): HSN 62089110 (12% GST)
  • Other (e.g., Of Silk for Dressing Gowns and Bathrobes): HSN 62089920 (12% GST)
  • Other (e.g., Of Other Textile Materials): HSN 62089990 (12% GST)
  • When Sale Value Does Not Exceed Rs. 1000 Per Piece (for Slips and Petticoats): HSN 6208 (5% GST)
  • Slips and Petticoats Of Man-Made Fibres: HSN 62081100 (12% GST)

Effective Date for all non-knitted/crocheted pyjama HSNs listed above is 01/07/2017.