Shirt HSN Code

Shirt HSN Codes And Their Applicable GST Rates

Navigating the world of apparel taxation requires understanding the Harmonized System of Nomenclature (HSN) codes. For businesses dealing with shirts, knowing the correct HSN code is crucial for accurate Goods and Services Tax (GST) compliance. This blog post breaks down the various HSN codes applicable to different types of shirts based on the provided data, along with their corresponding GST rates.

Explore HSN Codes For Woven Fabric Shirts

The data reveals several HSN codes for shirts made from woven fabrics, with varying GST rates depending on the material composition:

• 54083417: Applies to printed woven fabrics of artificial filament yarn, specifically rayon shirtings, with a GST rate of 5%.
• 54078430: Covers printed other woven fabrics of synthetic filament yarn, containing less than 85% synthetic filaments and mixed mainly or solely with cotton, with a GST rate of 5% (categorized as Polyester Shirting).
• 54075210: Includes dyed woven fabrics of synthetic filament yarn, containing 85% or more textured polyester filaments, with a GST rate of 5% (categorized as Polyester Shirtings).
• Several HSN codes under Chapter 52 relate to woven fabrics of cotton used for shirtings, all attracting a GST rate of 5%. These include:
  • 52093130: Dyed plain weave shirting fabrics (containing 85% or more cotton, weighing over 200 G/M2).
  • 52104260: Shirtings (including Madras) of yarns of different colours, 3 or 4-thread twill (containing less than 85% cotton, weighing not more than 200 G/M2).
  • 52104130: Shirting fabrics of yarns of different colours, plain weave (containing less than 85% cotton, weighing not more than 200 G/M2).
  • 52114130: Shirting of yarns of different colours, plain weave (containing less than 85% cotton, weighing over 200 G/M2).
  • 52081310: Unbleached shirting fabrics, 3 or 4-thread twill (containing 85% or more cotton, weighing not more than 200 G/M2).
  • 52084320: Shirting fabrics of yarn of different colours, 3 or 4-thread twill (containing 85% or more cotton, weighing not more than 200 G/M2).
  • 52103110: Dyed shirting fabrics, plain weave (containing less than 85% cotton, weighing not more than 200 G/M2).
  • 52084130: Shirting fabrics of yarn of different colours, plain weave, weighing not more than 100 G/M2 (containing 85% or more cotton, weighing not more than 200 G/M2).
  • 52114330: Shirting of other fabrics of 3 or 4-thread twill of yarns of different colours (containing less than 85% cotton, weighing over 200 G/M2).
  • 52105220: Printed shirting fabrics, 3 or 4-thread twill (containing less than 85% cotton, weighing not more than 200 G/M2).

Identify HSN Codes For Knitted Or Crocheted Shirts And Blouses

Shirts and blouses that are knitted or crocheted fall under Chapter 61 and Chapter 62 (if not knitted or crocheted) with a GST rate of 12%:

• 61072910: Covers men’s or boys’ night shirts of silk, knitted or crocheted.
• 61072210: Includes men’s or boys’ night shirts of synthetic fibres, knitted or crocheted.
• 61062020: Applies to women’s or girls’ blouses and shirts of artificial fibres, knitted or crocheted.
• 61099090: Covers other T-shirts, singlets, and vests of other textile materials, knitted or crocheted.
• 61052010: Includes men’s or boys’ shirts of synthetic fibres, knitted or crocheted.
• 62061090: Applies to women’s or girls’ blouses and shirts of silk or silk waste, not knitted or crocheted.
• 62064000: Covers women’s or girls’ blouses and shirts of man-made fibres, not knitted or crocheted.

Understand Varying GST Rates Based On Material And Construction

The data clearly indicates that the GST rate for shirts is not uniform. It depends significantly on the fabric type (woven vs. knitted/crocheted) and the material composition (cotton, synthetic fibres, silk, etc.). Woven cotton and synthetic blend shirtings generally attract a lower GST rate of 5%, while knitted or crocheted shirts and blouses, as well as non-knitted/crocheted shirts of silk or man-made fibres, are taxed at 12%.

Note Effective Date For Current GST Rates

The provided data indicates that all the listed GST rates for shirts have been effective from 01/07/2017. This was part of the initial GST implementation, and no subsequent rate revisions are mentioned in the given information.

Simplify Shirt HSN Code Identification For Your Business

For businesses dealing with shirts, accurately classifying them under the correct HSN code is crucial for GST compliance. The key differentiating factors are whether the shirt is made of woven or knitted/crocheted fabric and the primary material used. Woven cotton and certain synthetic blend shirtings have a 5% GST rate, while knitted/crocheted shirts and blouses, as well as non-knitted/crocheted shirts of silk or man-made fibres, are taxed at 12%. Always refer to the specific material composition and construction of the shirt to determine the correct HSN code.