GST Rate HSN Code for Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted – Chapter 62

India has a diverse and thriving textile and apparel industry, and the GST rates and HSN codes for articles of apparel and clothing accessories, not knitted or crocheted, are an important consideration for small and medium business owners and startup founders in this industry. In this article, we will explore the GST rates and HSN codes for various types of apparel and clothing accessories.

GST Rates for Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted

The GST rates for articles of apparel and clothing accessories, not knitted or crocheted, are as follows:

5% for silk and jute fibres, and apparel and clothing accessories made from these fibres.
5% for khadi fabric and apparel made from khadi fabric.
5% for cotton and natural fibre-based apparel and clothing accessories.
12% for synthetic and artificial fibre-based apparel and clothing accessories.
18% for certain types of apparel and clothing accessories, such as those made from fur, leather, or feathers.

It is important to note that these rates are subject to change based on government policies and regulations. Business owners should keep themselves updated with the latest GST rates and HSN codes to ensure compliance with tax laws.

HSN Codes for Apparel and Clothing Accessories

The HSN codes for articles of apparel and clothing accessories, not knitted or crocheted, are as follows:

6201 – Men's or boys' shirts made from cotton or natural fibres.
6202 – Women's or girls' blouses made from cotton or natural fibres.
6203 – Men's or boys' trousers, shorts, and breeches made from cotton or natural fibres.
6204 – Women's or girls' trousers, shorts, and breeches made from cotton or natural fibres.
6205 – Men's or boys' shirts made from synthetic or artificial fibres.
6206 – Women's or girls' blouses made from synthetic or artificial fibres.
6207 – Men's or boys' trousers, shorts, and breeches made from synthetic or artificial fibres.
6208 – Women's or girls' trousers, shorts, and breeches made from synthetic or artificial fibres.
6209 – Babies' garments and accessories made from any material.
6210 – Garments, accessories, and headgear made from textile materials.
6211 – Garments, accessories, and headgear made from leather, fur, or feathers.

It is important to note that the HSN codes are used to classify goods for tax purposes. Businesses must accurately use the correct HSN codes when filing their GST returns to avoid penalties and fines.

Exemptions and Concessions

Small and medium business owners and startup founders in the apparel and textile industry may be eligible for certain exemptions and concessions under the GST regime. For example, businesses with an annual turnover of up to Rs. 40 lakhs are exempt from GST registration, and businesses with an annual turnover of up to Rs. 1.5 crores can opt for the Composition scheme, which allows for a lower tax rate and simplified compliance requirements.

Moreover, certain types of apparel and clothing accessories may be eligible for concessional GST rates. For example, children's clothing and footwear are subject to a lower GST rate of 5%. Additionally, exports of apparel and clothing accessories are zero-rated under the GST regime, which means that businesses are not required to pay GST on exports and can claim refunds on input taxes.

Conclusion

Understanding the GST rates and HSN codes for articles of apparel and clothing accessories, not knitted or crocheted, is essential for small and medium business owners and startup founders in the Indian apparel and textile industry. By accurately classifying their goods and staying up-to-date with the latest GST policies and regulations, businesses can ensure compliance with tax laws and take advantage of any available exemptions and concessions.