Socks HSN Code

Understanding the Socks HSN Code for GST

If you’re involved in the socks business, understanding the applicable Harmonized System of Nomenclature (HSN) code is vital for GST compliance. Socks, being a common apparel item, fall under specific categories within the GST framework. Let’s delve into the HSN codes and GST rates for socks based on the provided data.

The data indicates that socks are primarily classified under Chapter 61 (Articles of apparel and clothing accessories, knitted or crocheted) and can also fall under Chapter 62 (Articles of apparel and clothing accessories, not knitted or crocheted) depending on their manufacturing process and material. Here’s a breakdown:

Knitted or Crocheted Socks (Chapter 61):

A wide range of knitted or crocheted socks falls under the broader HSN code 6115, which covers “Panty Hose, Tights, Stockings, Socks And Other Hosiery, Including Stockings For Varicose Veins And Footwear Without Applied Soles, Knitted Or Crocheted”. Within this, further sub-classifications exist based on material and other specifications, all carrying a GST rate of 12% with no CESS, effective from 01/07/2017:

• 61151100: Panty hose and tights of synthetic fibres, measuring per single yarn less than 67 decitex.
• 61151200: Panty hose and tights of synthetic fibres measuring per single yarn 67 decitex or more.
• 61151910: Panty hose and tights of other textile materials: of silk.
• 61151920: Panty hose and tights of other textile materials: of wool or fine animal hair.
• 61151930: Panty hose and tights of other textile materials: of artificial fibres.
• 61151990: Panty hose and tights of other textile materials: other.
• 61152010: Women’s full-length or knee-length hosiery measuring per single yarn less than 67 decitex: of cotton.
• 61152090: Women’s full-length or knee-length hosiery measuring per single yarn less than 67 decitex: other.
• 61159100: Other hosiery: of wool or fine animal hair.
• 61159200: Other hosiery: of cotton.
• 61159300: Other hosiery: of synthetic fibres.
• 61159400: Other hosiery: of other textile materials: of wool or fine animal hair.
• 61159500: Other hosiery: of other textile materials: of cotton.
• 61159600: Other hosiery: of other textile materials: of synthetic fibres.
• 61159910: Other hosiery: of other textile materials: of artificial fibres.
• 61159990: Other hosiery: of other textile materials: other.

Interestingly, the data also specifies a GST rate based on the sale value per piece for goods falling under the broader category of 6115:

• 12% GST if the sale value exceeds Rs 1000 per piece.
• 5% GST if the sale value does not exceed Rs 1000 per piece.

This suggests that for knitted or crocheted socks (and other hosiery under 6115), the GST rate can be either 5% or 12% depending on the selling price per pair or piece.

Non-Knitted or Non-Crocheted Socks (Chapter 62):

• 62171070: This HSN code covers “Accessories : Stockings, Socks Sockettes And The Like Of Cotton” under “Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212”. The GST rate for these non-knitted or non-crocheted cotton socks is 12% with no CESS, effective from 01/07/2017.

Therefore, the HSN code for socks depends on whether they are knitted or crocheted and their material composition. Furthermore, for knitted or crocheted socks (under HSN 6115), the GST rate is also influenced by their sale value per piece.