Reflective Jacket HSN Code
GST rates and HSN code for Reflective Jacket.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Plastics and articles thereof | Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Other Plastics: Retro Reflective Sheeting: Rigid, Plain | 39209951 | 18% | – | 01/07/2017 | – |
| Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Other Plastics: Retro Reflective Sheeting: Flexible, Plain | 39209952 | 18% | – | 01/07/2017 | – | |
| Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Other Plastics: Retro Reflective Sheeting: Other | 39209959 | 18% | – | 01/07/2017 | – | |
| Articles of apparel and clothing accessories, not knitted or crocheted | Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 – Other Mens Or Boys Garments : Bullet Proof Jacket, Bomb Disposal Jacket And The Like | 62104010 | 12% | – | 01/07/2017 | – |
| Mens Or Boys Suits, Ensembles, Jackets, Blazers, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Jackets And Blazers : Of Wool Or Fine Animal Hair | 62033100 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Overcoats, Car-Coats, Capes, Cloaks, Anoraks (Including Ski-Jackets), Wind-Cheaters, Wind-Jackets And Similar Articles, Other Than Those Of Heading 6204 – Other : Of Other Textile Materials : Of Silk : Wind And Ski-Jackets | 62029911 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Overcoats, Car-Coats, Capes, Cloaks, Anoraks (Including Ski-Jackets), Wind-Cheaters, Wind-Jackets And Similar Articles, Other Than Those Of Heading 6204 – Overcoats, Raincoats, Car-Coats, Capes, Cloaks And Similar Articles : Of Cotton | 62021200 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Dresses : Of Cotton : Dresses | 62044220 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Trousers, Bib And Brace Overalls, Breeches And Shorts : Of Synthetic Fibres | 62046300 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Dresses : Of Wool Or Fine Animal Hair : Other | 62044190 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Overcoats, Car-Coats, Capes, Cloaks, Anoraks (Including Ski-Jackets), Wind-Cheaters, Wind-Jackets And Similar Articles, Other Than Those Of Heading 6204 – Overcoats, Raincoats, Car-Coats, Capes, Cloaks And Similar Articles : Of Other Texti | 62021910 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Overcoats, Car-Coats, Capes, Cloaks, Anoraks (Including Ski-Jackets), Wind-Cheaters, Wind-Jackets And Similar Articles, Other Than Those Of Heading 6204 – Other : Of Other Textile Materials : Other | 62029990 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Ensembles : Of Wool Or Fine Animal Hair | 62042100 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swimwear) – Ensembles : Of Synthetic Fibres | 62042300 | 12% | – | 01/07/2017 | – | |
| Men’S Or Boys Suits, Ensembles, Jackets, Blazers, Trousers, Bib And Brace Oveb Ralls, Breeches And Shorts (Other Than Swimwear) —- Suits(Sale Value Exceeding Rs. 1000 Per Piece) | 6203 | 12% | – | 01/07/2017 | – | |
| Articles of apparel and clothing accessories, knitted or crocheted | Mens Or Boys Suits, Ensembles, Jackets, Blazers, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted – Jackets And Blazers : Of Synthetic Fibres | 61033300 | 12% | – | 01/07/2017 | – |
| Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted – Ensembles : Of Cotton | 61042200 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted – Dresses : Of Artificial Fibres | 61044400 | 12% | – | 01/07/2017 | – | |
| 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) | 6103 | 5% | – | 01/07/2017 | – | |
| Mens Or Boys Suits, Ensembles, Jackets, Blazers, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted – Trousers, Bib And Brace Overalls, Breeches And Shorts : Of Wool Or Fine Animal Hair | 61034100 | 12% | – | 01/07/2017 | – |
Understanding the HSN Code for Reflective Jackets
The HSN classification for reflective jackets can depend on their primary material and construction. We generally see them classified under two main chapters:
- Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted This chapter is the most common home for finished reflective jackets. The HSN code typically falls under headings that cover men’s or boys’ suits, ensembles, jackets, blazers, and similar articles. While the data shows various jackets like “Bullet Proof Jacket, Bomb Disposal Jacket And The Like” (62104010) or “Mens Or Boys Suits, Ensembles, Jackets, Blazers, Trousers… – Jackets And Blazers : Of Wool Or Fine Animal Hair” (62033100), reflective jackets are often specifically categorized as “High Visibility Warning Clothes and the like (Conforming to IS 15809)” under HSN codes such as 62104030. Other general jacket HSNs within Chapter 62 (like 6203 or 6202) might also apply if the reflective elements are secondary to the garment’s primary function as a regular jacket.
- Chapter 39: Plastics and articles thereof This chapter is relevant for the reflective sheeting or material used in the jacket, rather than the finished jacket itself. If you are dealing with the raw reflective material, it would fall under HSN 3920995, specifically “Retro Reflective Sheeting.” This includes:
- 39209951: “Rigid, Plain” retro reflective sheeting.
- 39209952: “Flexible, Plain” retro reflective sheeting.
- 39209959: “Other” retro reflective sheeting.
Therefore, when classifying a “reflective jacket,” consider whether you are dealing with the finished garment (likely Chapter 62) or the raw reflective material (Chapter 39).
The GST Rate for Reflective Jackets
The GST rate for reflective jackets varies based on their classification:
- For finished reflective jackets (under Chapter 62): Most articles of apparel and clothing accessories, including various types of jackets, fall under a 12% GST rate. This rate is applicable for jackets and similar garments, including those with reflective properties, as long as their sale value exceeds Rs. 1000 per piece. However, if the sale value does not exceed Rs. 1000 per piece, a 5% GST rate applies, as seen with some knitted or crocheted garments (e.g., within HSN 6103). The effective date for these rates was July 1, 2017.
- For retro reflective sheeting (under Chapter 39): The reflective material itself (HSN 3920995x series) is subject to an 18% GST rate. This rate became effective from July 1, 2017.
Businesses must accurately determine the primary nature of the product to apply the correct HSN code and corresponding GST rate.
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