Raincoat HSN Code

Understanding Raincoat HSN Codes

When it comes to purchasing or selling raincoats, understanding the appropriate HSN (Harmonized System of Nomenclature) code is crucial for proper classification and GST (Goods and Services Tax) compliance. The HSN code system streamlines the identification of products, ensuring a standardized approach to taxation. Raincoats, falling under “Articles of apparel and clothing accessories, not knitted or crocheted,” have specific codes based on their material, gender, and even sale value.

Pinpointing the Right Raincoat HSN Code

Raincoats generally fall under Chapter 62 of the HSN, which covers “Articles of apparel and clothing accessories, not knitted or crocheted.” Within this chapter, several specific HSN codes apply to raincoats, depending on various factors.

For instance, you’ll find general codes like 62012010, 62019010, 62014010, and 62013010 which broadly cover “Overcoats, Raincoats, Car-Coats, Capes, Cloaks And Similar Articles.” These typically attract a 12% GST rate.

However, the HSN system gets more granular. For specific categories:

• Men’s or Boys’ Raincoats:
  • Of Man-Made Fibres: 62011310 (Raincoats) and 62011390 (Other)
  • Of Cotton: 62011290 (Other)
  • Of Wool and Fine Animal Hair: 62011100
  • Of Other Textile Materials: 62011910
• Women’s or Girls’ Raincoats:
  • Of Cotton: 62021200
  • Of Other Textile Materials: 62021910 and 62021920
  • Of Wool or Fine Animal Hair: 62021110 and 62021190

All these specific codes for men’s and women’s raincoats also carry a 12% GST rate.

Special Consideration for Women’s Raincoats and Value

An important distinction exists for women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets, and similar articles:

• If the sale value does not exceed Rs. 1000 per piece, the HSN code is 6202, attracting a 5% GST rate.
• If the sale value exceeds Rs. 1000 per piece, the HSN code remains 6202, but the GST rate increases to 12%.