GST Rate and HSN Code for Articles of Apparel and Clothing Accessories (Not Knitted or Crocheted) - Chapter 62

The World Customs Organization (WCO) invented and established the Harmonized System of Nomenclature, which is an HSN full form to order foodstuffs from all over the world in a standardized and customary manner. GST HSN code is a six-digit universal code that organizes over 5,000 goods and is used all over the world.

This collection of rules is used in taxes to regulate the tax rate that applies to a commodity in a given region. It’s also cast off to determine how much commodity is exported or smuggled into a region. It is a critical meaning for analyzing the global flow of commodities.

It is made up of various parts that are further separated into chapters, which are further divided into headings besides subheadings. The six-digit code is the ensuing number.

HSN Code	Description	Rate (%)	Effective Date
6201	MEN'S OR BOYS OVERCOATS, CAR-COATS, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WINDCHEATERS, WIND-JACKETS AND SIMILAR ARTICLES OTHER THAN THOSE OF HEADING 6203 ---- OVERCOATS, RAINCOATS, CAR-COATS, CAPES, CLOAKS AND SIMILAR ARTICLES(sale value not exceeding Rs. 1000 per piece)	5%	01/07/2017
6201	MEN'S OR BOYS OVERCOATS, CAR-COATS, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WINDCHEATERS, WIND-JACKETS AND SIMILAR ARTICLES OTHER THAN THOSE OF HEADING 6203 ---- OVERCOATS, RAINCOATS, CAR-COATS, CAPES, CLOAKS AND SIMILAR ARTICLES(sale value exceeding Rs. 1000 per piece)	12%	01/07/2017
62011100	MENS OR BOYS OVERCOATS, CAR-COATS, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WINDCHEATERS, WIND-JACKETS AND SIMILAR ARTICLES OTHER THAN THOSE OF HEADING 6203 - OVERCOATS, RAINCOATS, CAR-COATS, CAPES, CLOAKS AND SIMILAR ARTICLES : OF WOOL AND FINE ANIMAL HA	12%	01/07/2017
620112	OF COTTON	12%	1 Jul 2017
62011210	MENS OR BOYS OVERCOATS, CAR-COATS, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WINDCHEATERS, WIND-JACKETS AND SIMILAR ARTICLES OTHER THAN THOSE OF HEADING 6203 - OVERCOATS, RAINCOATS, CAR-COATS, CAPES, CLOAKS AND SIMILAR ARTICLES : OF COTTON : RAINCOATS	12%	01/07/2017
62011290	MENS OR BOYS OVERCOATS, CAR-COATS, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WINDCHEATERS, WIND-JACKETS AND SIMILAR ARTICLES OTHER THAN THOSE OF HEADING 6203 - OVERCOATS, RAINCOATS, CAR-COATS, CAPES, CLOAKS AND SIMILAR ARTICLES : OF COTTON : OTHER	12%	01/07/2017

SN Worldwide

HSN code full form – Harmonized System of Nomenclature. More than 200 countries and economies apply it for reasons like:

Uniform classification

The base for their tax tariffs

Collection of worldwide trade statistics

More than 98% of the merchandise in international trade is confidential in terms of the HSN.

GST HSN Code in India

India is preparing to implement its Goods and Services Tax, or GST, which will apply to all goods and services. Many secondary taxes would be absorbed, reducing the pressure on the final user. India has been using the HSN scheme in the Central Excise in addition to the Customs regime since 1986.

It’s a much more complex alliance, with two more digits added to the six-digit assembly. It’s a much more complex grouping, with two more digits added to the six-digit structure. Indian manufacturers would be predictable in following a three-tiered HSN system under GST.

Suggested Read: GST Rates and HSN Code for Carpets and Other Textile Floor Coverings - Chapter 57

Taxability of GST on clothes and textiles

The sale of clothes, whether stitched or unknotted, is taxable under GST as it falls in the choice of supply. However, raw jute and rare silk are kept at a nil-tax rate, so there is no necessity to register under GST or pay taxes if you are a raw jure/raw silk merchant or run mills.

Buyers of raw cotton must pay GST on a contrary charge basis at 5%. Services of tailoring, besides renting clothes, also attract GST. However, the composition scheme is available for the supply of clothes provided the annual turnover is up to Rs.1.5 crore (Rs.75 lakhs in north-eastern states). Similarly, the limit is Rs.50 lakhs for cloth letting or stitching services.

For ‘Buy one, get one free’ offers, GST is not calculated on the items complete without consideration. Also, the input tax credit is not accessible to that extent.

GST Rates and HSN code on Apparel & Clothing

Apparel and knitted clothes are roofed by Chapter 61 of the HSN code. Chapter 62 covers non-knitted apparel and clothing.

The GST rate on garments and raw materials is supplementary to the GST on finished goods, which is why the industry isn’t able to claim the effort tax credit. To resolve this issue, the Indian government has made some fluctuations to GST on clothes since January 2022, but that has yet to be realized.

The GST rates on clothes were proposed to be high from 5% to 12% from January 2022. The purpose of increasing the GST rate on dress is to address the issues related to inverted duty structures, which impact a portion of the textile value chain. However, the industry did not welcome the move, so no notification was distributed to implement the new rate.

From January 2022, the GST rates on clothes complete were going to be fixed at 12%, irrespective of the value. It means that the GST rate on attires of any value, whether below Rs.1,000 or above Rs.1,000, is 12%, compared to the earlier GST of 5% on garments priced up to Rs.1,000. GST on textiles with woven materials, synthetic yarn, pile fabrics, blankets, accessories such as tablecloths, serviettes, or tapestries, besides rugs, was going to be increased from 5% to 12%.

However, the same has not been noted, so until then, the present rate of 5% continues to apply for the lower value slab of Rs.1,000 or below. Extra, a GST of 12% applies where the value of garments is more than Rs.1,000.

Conclusion

The Indian textile industries play a key role in the expansion of the country’s economy with respect to employment, GDP, export promotion, etc. It’s one of the country's oldest industries and the second-largest industry after cultivation, providing skilled and unskilled employment. GST rates on clothes or GST rates on clothing have changed a few times since the introduction of GST law due to the tax structure in the cloth industry.

Suggested Read: GST Rates and 8456 HSN Code for Machine Tools in India

FAQS

What is the GST rate for clothing and accessories?

All types of clothing and apparel valued above ₹1,000 are subject to a GST rate of 12%. Conversely, a lesser GST rate of 5% applies to textile products when the price of apparel besides footwear is below ₹1,000.

What is the GST rate for an HSN code?

Under GST, all goods and services handled in India are classified under the HSN code system or SAC Code system. Goods are confidential under the HSN Code, and services are confidential under the SAC Code. Based on the HSN or SAC code, GST rates have been immovable in five slabs, namely NIL, 5%, 12%, 18%, and 28%.

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