Trousers HSN Code : Applicability, HSN Code and GST Rate on Trousers

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Articles of apparel and clothing accessories, not knitted or crocheted	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 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 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	–
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 : House Coats And The Like Dresses	62044210	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 Other Textile Materials : Of Silk : Other	62044919	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 Other Textile Materials : Of Silk	62046911	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 Not Exceeding Rs. 1000 Per Piece)	6203	5%	–	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) – Suits : Of Synthetic Fibres	62041300	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	–
Mens Or Boys Suits, Ensembles, Jackets, Blazers, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted – Suits : Of Synthetic Fibres	61031200	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 Other Textile Materials : Of Silk	61044910	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 – Trousers, Bib And Brace Overalls, Breeches And Shorts : Of Wool Or Fi	61046100	12%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Articles of apparel and clothing accessories, not knitted or crocheted

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 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 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

–

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

–

62044210

12%

–

01/07/2017

–

62044919

12%

–

01/07/2017

–

62046911

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 Not Exceeding Rs. 1000 Per Piece)

6203

–

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) – Suits : Of Synthetic Fibres

62041300

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

–

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

–

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

–

Mens Or Boys Suits, Ensembles, Jackets, Blazers, Trousers, Bib And Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted – Suits : Of Synthetic Fibres

61031200

12%

–

01/07/2017

–

61044910

12%

–

01/07/2017

–

61046100

12%

–

01/07/2017

–

Understanding the Trousers HSN Code for GST

If you’re in the apparel business, understanding the HSN code for trousers is essential for GST compliance. Trousers, a common clothing item, are classified based on whether they are knitted or crocheted and their material composition. Let’s break down the HSN codes and GST rates for trousers based on the provided data.

The data indicates that trousers fall under Chapter 61 (Articles of apparel and clothing accessories, knitted or crocheted) and Chapter 62 (Articles of apparel and clothing accessories, not knitted or crocheted).

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

These trousers are classified under various subheadings of Chapter 62, with a GST rate of 12% and no CESS, effective from 01/07/2017:

62033100: Men’s or boys’ trousers of wool or fine animal hair.
62046300: Women’s or girls’ trousers of synthetic fibres.
62046911: Women’s or girls’ trousers of other textile materials: of silk.

Additionally, trousers can be part of suits, which have a GST rate based on their sale value:

6203: Men’s or boys’ suits with a GST rate of 12% if the sale value exceeds Rs. 1000 per piece and 5% if the sale value does not exceed Rs. 1000 per piece.
62041300: Women’s or girls’ suits of synthetic fibres (12% GST).

Knitted or Crocheted Trousers (Chapter 61):

Knitted or crocheted trousers are classified under Chapter 61, also with a GST rate of 12% and no CESS, effective from 01/07/2017:

61034100: Men’s or boys’ trousers of wool or fine animal hair.
61046100: Women’s or girls’ trousers of wool or fine animal hair.

Similar to non-knitted suits, knitted or crocheted suits containing trousers also have a GST rate based on sale value:

6103: Men’s or boys’ suits with a GST rate of 12% if the sale value exceeds Rs 1000 per piece and 5% if the sale value does not exceed Rs 1000 per piece.

Therefore, the HSN code for trousers depends on whether they are knitted/crocheted or not and their material composition. The GST rate is generally 12%, but for trousers sold as part of a suit, a 5% rate applies if the sale value per piece is Rs. 1000 or less.

FAQs

What is the general GST rate for trousers?

The general GST rate for trousers is 12%.

Does the material of the trousers affect the HSN code?

Yes, the material (e.g., wool, synthetic fibres, silk) leads to different specific HSN codes within Chapters 61 and 62.

Are knitted and non-knitted trousers classified under the same chapter?

No, knitted or crocheted trousers are classified under Chapter 61, while non-knitted or non-crocheted trousers fall under Chapter 62.

Is there a different GST rate if trousers are part of a suit?

Yes, if trousers are sold as part of a suit, the GST rate can be 5% if the sale value of the suit per piece is Rs. 1000 or less.

Is any CESS applicable to trousers?

No, there is no CESS applicable to trousers according to the provided data.

When did the current GST rates for trousers become effective?

The current GST rates of 5% and 12% for trousers became effective from 01/07/2017.

Trousers HSN Code

Understanding the Trousers HSN Code for GST

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

Knitted or Crocheted Trousers (Chapter 61):

HSN Code of similar products

FAQs

What is the general GST rate for trousers?

Does the material of the trousers affect the HSN code?

Are knitted and non-knitted trousers classified under the same chapter?

Is there a different GST rate if trousers are part of a suit?

Is any CESS applicable to trousers?

When did the current GST rates for trousers become effective?