Shorts HSN Code

Understand Shorts HSN Code and GST Implications

Shorts, versatile apparel worn by both men and women, are classified under specific categories in the Harmonized System of Nomenclature (HSN). For businesses involved in the manufacture, supply, or retail of shorts in India, understanding the correct HSN code is essential for accurate Goods and Services Tax (GST) compliance. This blog post aims to clarify the HSN codes relevant to different types of shorts based on the provided data and their corresponding GST rates.

Identify HSN Codes for Various Types of Shorts

The provided data lists several HSN codes that pertain to shorts, categorized primarily by the gender and the material and whether they are knitted or not:

Non-Knitted or Crocheted Shorts (Chapter 62):

• Men’s or Boys’ Breeches and Shorts (excluding swimwear): These fall under HSN heading 6203. While a specific sub-code for shorts isn’t always explicitly broken out, the main heading for suits, ensembles, jackets, trousers, etc., for men/boys carries GST rates of 12% (if sale value exceeds ₹1000 per piece) or 5% (if sale value does not exceed ₹1000 per piece).
• Women’s or Girls’ Trousers, Bib and Brace Overalls, Breeches and Shorts (excluding swimwear): These fall under HSN heading 6204. Specific sub-codes include:
  • Of Synthetic Fibres (62046300) – 12% GST
  • Of Other Textile Materials, Of Silk (62046911) – 12% GST

Knitted or Crocheted Shorts (Chapter 61):

• Men’s or Boys’ Trousers, Bib and Brace Overalls, Breeches and Shorts (excluding swimwear): These fall under HSN heading 6103. The GST rate is 12% if the sale value exceeds ₹1000 per piece and 5% if the sale value does not exceed ₹1000 per piece.
• Women’s or Girls’ Trousers, Bib and Brace Overalls, Breeches and Shorts (excluding swimwear): These fall under HSN heading 6104. Specific sub-codes include:
  • Of Wool or Fine Animal Hair (61046100) – 12% GST

It’s important to note that the GST rate can vary based on the material and the sale value per piece, particularly for men’s/boys’ shorts, and whether they are knitted or non-knitted.

Know the Applicable GST Rate on Shorts

Based on the provided data:

• Men’s or Boys’ Non-Knitted Shorts: 12% GST (if sale value > ₹1000), 5% GST (if sale value ≤ ₹1000)
• Women’s or Girls’ Non-Knitted Shorts: 12% GST (e.g., synthetic fibres, silk)
• Men’s or Boys’ Knitted Shorts: 12% GST (if sale value > ₹1000), 5% GST (if sale value ≤ ₹1000)
• Women’s or Girls’ Knitted Shorts: 12% GST (e.g., wool or fine animal hair)

There is no mention of any CESS applicable to these items, and the effective date for these rates is primarily 01/07/2017.