Tent HSN Code

Understand the Perfect HSN Code for Tents

Tents, in their various forms, serve a multitude of purposes – from adventurous camping trips to temporary shelters for events or even specialized medical uses. Just as their applications vary, so do their HSN (Harmonized System of Nomenclature) codes and corresponding Goods and Services Tax (GST) rates in India. Understanding these classifications is crucial for businesses involved in manufacturing, distributing, or selling tents to ensure proper compliance and accurate taxation.

Unfolding the Main HSN Chapters for Tents

The primary classification of a tent largely depends on its material composition and its intended purpose.

Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags (Chapter 63)

This chapter is the most relevant for a wide array of tents, particularly those used for camping, general outdoor activities, or as temporary shelters. The heading 6306 specifically covers “Tarpaulins, Awnings And Sunblinds; Tents; Sails For Boats, Sailboards Or Landcraft; Camping Goods.”

Within this heading, different HSN codes distinguish tents based on their textile material:

• Tents of Synthetic Fibres (HSN 63062200): This is a very common classification for modern camping tents, which are often made from polyester or nylon.
  • GST Rate: 12%
• Tents of Cotton (HSN 63062100): Traditional canvas tents or those made from cotton fabrics fall under this category.
  • GST Rate: 12%
• Tents of Other Textile Materials, including Jute (HSN 63062910, 63062990): This covers tents made from materials other than synthetic fibres or cotton, such as jute or mixed textile materials.
  • GST Rate: 12%

It is important to note that the broader heading 6306 also has a general GST rate of 12%, effective from July 1, 2017, with some sub-categories attracting a 5% rate for sale values not exceeding Rs. 1000 per piece, though this specific exception often applies more to tarpaulins and awnings rather than complete tents.

Pharmaceutical Products (Chapter 30)

This might seem surprising, but a specific type of “tent” falls under pharmaceutical products:

• Sterile Laminaria Tents (HSN 300610): These are medical devices used in surgical procedures, specifically for cervical dilation. They are not the recreational tents one might imagine.
  • GST Rate: 12%

This highlights the importance of precise HSN classification; a “tent” is not always what it seems in the world of trade codes.

Man-made Filaments; Strip and the Like of Man-made Textile Materials (Chapter 54)

This chapter addresses the fabrics used to make tents, rather than the finished tents themselves.

• Woven Fabrics of Synthetic Filament Yarn for Tent Fabrics (HSN 54071022, 54071092, 54071032, 54071042): These codes cover the raw textile materials like bleached, unbleached, dyed, or printed woven fabrics of synthetic filament yarn specifically used for manufacturing tents.
  • GST Rate: 5%

Manufacturers who produce these specialized fabrics for tent construction would classify their goods under Chapter 54.