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Table of Content
Key Highlights
- HSN Code Chapter 61 covers knitted or crocheted apparel and clothing accessories.
- The Goods and Services Tax (GST) rates for these items vary between 5% and 12%, depending on factors like the type of garment and its value.
- Garments are classified based on the material used, with specific HSN codes and corresponding GST rates.
If you're in the business of selling fashionable knitted or crocheted clothing, you'll naturally know you source materials, craft stylish designs, and how to market your products.However, when it comes to taxation, you might struggle with knowing the applicable GST rates and HSN codes. Understanding these is essential for pricing your products correctly, filing GST returns, and avoiding legal issues. Let's begin!
Details of HSN Code and GST for Items Under Chapter 61
The Indian taxation system, under the Goods and Services Tax (GST) regime, categorises apparel and clothing accessories under different HSN (Harmonized System of Nomenclature) codes, which determine their applicable tax rates.
| Description | HSN Code | Rate (%) |
| Men's or boys' anoraks (including ski jackets), wind-cheaters, wind jackets, overcoats, carcoats, capes, cloaks, and similar articles, knitted or crocheted, excluding those under heading 6103 (sale value not exceeding ₹1000 per piece). | 6101 | 5% |
| Men's or boys' capes, cloaks, wind jackets, carcoats, overcoats, anoraks (including ski jackets), wind-cheaters, and similar articles, knitted or crocheted, other than those under heading 6103 (sale value exceeding ₹1000 per piece). | 6101 | 12% |
| Men's or boys' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind jackets, and similar garments, knitted or crocheted, excluding those under heading 6103 – made of wool or fine animal hair: of wool. | 61011010 | 12% |
| Men's or boys' capes, cloaks, car coats, overcoats, anoraks (including ski jackets), wind jackets, windcheaters, and similar garments, knitted or crocheted, excluding those classified under heading 6103 – made of wool or fine animal hair: from Kashmir (cashmere) goats. | 61011020 | 12% |
| Men's or boys' cloaks, capes, car coats, overcoats, anoraks (including ski jackets), windcheaters, wind jackets, and similar garments, knitted or crocheted, excluding those under heading 6103 – made of wool or fine animal hair: other | 61011090 | 12% |
| Men's or boys' capes, cloaks, overcoats, carcoats, anoraks (including ski jackets), wind jackets, windcheaters, and similar garments, knitted or crocheted, excluding those under heading 6103 – made of cotton. | 61012000 | 12% |
| Of Man-made fibres | 610130 | 12% |
| Men's or boys' cloaks, capes, car coats, overcoats, anoraks (including ski jackets), windcheaters, wind jackets, and similar garments, knitted or crocheted, excluding those under heading 6103 – made of man-made fibres: of synthetic fibres. | 61013010 | 12% |
| Men's or boys' anoraks (including ski jackets), wind jackets, windcheaters, cloaks, capes, car coats, overcoats, and similar garments, knitted or crocheted, excluding those under heading 6103 – made of man-made fibres: of artificial fibres. | 61013020 | 12% |
| Other | 610190 | 12% |
| Men's or boys' cloaks, overcoats, capes, car coats, anoraks (including ski jackets), wind jackets, windcheaters, and similar garments, knitted or crocheted, excluding those under heading 6103 – other: made of silk | 61019010 | 12% |
| Men's or boys' carcoats, capes, cloaks, overcoats, anoraks (including ski jackets), windcheaters, wind jackets, and similar garments, knitted or crocheted, excluding those under heading 6103 – other: miscellaneous. | 61019090 | 12% |
| Women's or girls' capes, cloaks, car coats, overcoats, anoraks (including ski jackets), windcheaters, wind jackets, and similar garments, knitted or crocheted, excluding those under heading 6104 (sale value not exceeding ₹1000 per piece). | 6102 | 5% |
| Women's or girls' cloaks, capes, car coats, overcoats, anoraks (including ski jackets), wind jackets, windcheaters, and similar garments, knitted or crocheted, excluding those under heading 6104 (sale value exceeding ₹1000 per piece). | 6102 | 12% |
| Women's or girls' capes, cloaks, car coats, overcoats, anoraks (including ski jackets), wind jackets, windcheaters, and similar garments, knitted or crocheted, excluding those under heading 6104 – made of wool or fine animal hair. | 61021000 | 12% |
| Women's or girls' cloaks, capes, car coats, overcoats, anoraks (including ski jackets), windcheaters, wind jackets, and similar garments, knitted or crocheted, excluding those under heading 6104 made of cotton | 61022000 | 12% |
| Of manmade fibres | 610230 | 12% |
| Women's or girls' anoraks (including ski jackets), overcoats, carcoats, cloaks, capes, windcheaters, wind jackets, and similar garments, knitted or crocheted, excluding those under heading 6104 – made of man-made fibres: of synthetic fibres. | 61023010 | 12% |
| Women's or girls' cloaks, capes, overcoats, car coats, anoraks (including ski jackets), wind jackets, windcheaters, and similar garments, knitted or crocheted, excluding those under heading 6104 – made of man-made fibres: of artificial fibres. | 61023020 | 12% |
| Other | 610290 | 12% |
| Women's or girls' car coats, overcoats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind jackets, and similar garments, knitted or crocheted, excluding those under heading 6104 – other: made of silk | 61029010 | 12% |
| Women's or girls' capes, cloaks, overcoats, car coats, anoraks (including ski jackets), wind jackets, windcheaters, and similar garments, knitted or crocheted, excluding those under heading 6104 – other: other | 61029090 | 12% |
| Men's or boys' jackets, blazers, trousers, suits, ensembles, shorts (excluding swimwear), breeches, bib and brace overalls, knitted or crocheted (sale value not exceeding ₹1000 per piece) | 6103 | 5% |
| Men's or boys' blazers, jackets, suits, ensembles, trousers, breeches, shorts (excluding swimwear), and bib and brace overalls, knitted or crocheted (sale value exceeding ₹1000 per piece) | 6103 | 12% |
| Suits | 610310 | 12% |
| Suits of silk | 61031010 | 12% |
| Suits of cotton | 61031020 | 12% |
| Suits of artificial fibres | 61031030 | 12% |
| Other suits | 61031090 | 12% |
| Men's or boys' suits, blazers, jackets, ensembles, trousers, breeches, shorts (excluding swimwear), and bib and brace overalls, knitted or crocheted – suits made from wool or fine animal hair | 61031100 | 12% |
| Men's or boys' suits, jackets, blazers, ensembles, trousers, shorts (excluding swimwear), breeches, and bib and brace overalls, knitted or crocheted – suits made of synthetic fibres | 61031200 | 12% |
| Men's or boys' jackets, trousers, blazers, ensembles, suits, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – suits: other: made of silk. | 61031910 | 12% |
| Men's or boys' blazers, ensembles, jackets, trousers, suits, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – suits: other: made of cotton | 61031920 | 12% |
| Men's or boys' jackets, suits, blazers, trousers, ensembles, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – suits: other: made of artificial fibres | 61031930 | 12% |
| Men's or boys' blazers, ensembles, suits, trousers, jackets, shorts, breeches, and bib and brace overalls (excluding swimwear), knitted or crocheted – suits: other: other. | 61031990 | 12% |
| Men's or boys' ensembles, trousers, jackets, blazers, shorts, breeches, suits, and bib and brace overalls (excluding swimwear), knitted or crocheted – ensembles: of wool or fine animal hair. | 61032100 | 12% |
| Men's or boys' ensembles, jackets, blazers, trousers, suits, shorts, breeches, and bib and brace overalls (excluding swimwear), knitted or crocheted – ensembles: made of cotton | 61032200 | 12% |
| Men's or boys' jackets, blazers, suits, ensembles, trousers, shorts, breeches, and bib and brace overalls (excluding swimwear), knitted or crocheted – ensembles: made of synthetic fibres. | 61032300 | 12% |
| Of other textile materials | 610329 | 12% |
| Men's or boys' ensembles, suits, jackets, blazers, trousers, breeches, shorts, and bib and brace overalls (excluding swimwear), knitted or crocheted – ensembles: made of silk and other textile materials | 61032910 | 12% |
| Men's or boys' jackets, blazers, suits, ensembles, trousers, breeches, shorts, and bib and brace overalls (excluding swimwear), knitted or crocheted – ensembles: made of artificial fibres and other textile materials | 61032920 | 12% |
| Men's or boys' blazers, jackets, suits, ensembles, trousers, shorts, breeches, and bib and brace overalls (excluding swimwear), knitted or crocheted – ensembles: other textile materials: other | 61032990 | 12% |
| Men's or boys' jackets, blazers, suits, ensembles, trousers, breeches, shorts, and bib and brace overalls (excluding swimwear), knitted or crocheted – jackets and blazers: made from wool or fine animal hair | 61033100 | 12% |
| Men's or boys' jackets, blazers, suits, ensembles, trousers, breeches, shorts, and bib and brace overalls (excluding swimwear), knitted or crocheted – blazers and jackets: crafted from cotton | 61033200 | 12% |
| Men's or boys' blazers, jackets, suits, ensembles, trousers, breeches, shorts, and bib and brace overalls (excluding swimwear), knitted or crocheted – jackets and blazers: made from synthetic fibres | 61033300 | 12% |
| Of other textile materials | 610339 | 12% |
| Men's or boys' jackets, blazers, suits, ensembles, trousers, shorts, breeches, and bib and brace overalls (excluding swimwear), knitted or crocheted – jackets and blazers: crafted from silk and other textile materials | 61033910 | 12% |
| Men's or boys' blazers, jackets, suits, ensembles, trousers, shorts, breeches, and bib and brace overalls (excluding swimwear), knitted or crocheted – jackets and blazers: made from artificial fibres and other textile materials | 61033920 | 12% |
| Men's or boys' jackets, blazers, suits, ensembles, trousers, shorts, breeches, and bib and brace overalls (excluding swimwear), knitted or crocheted – blazers and jackets: other textile materials: other | 61033990 | 12% |
| Men's or boys' trousers, breeches, shorts, bib and brace overalls, suits, ensembles, jackets, and blazers (excluding swimwear), knitted or crocheted – made from wool or fine animal hair | 61034100 | 12% |
| Men's or boys' breeches, shorts, trousers, bib and brace overalls, jackets, blazers, suits, and ensembles (excluding swimwear), knitted or crocheted – made from cotton | 61034200 | 12% |
| Men's or boys' trousers, blazers, jackets, suits, ensembles, breeches, shorts, and bib and brace overalls (excluding swimwear), knitted or crocheted – made from synthetic fibres | 61034300 | 12% |
| Of other textile materials | 610349 | 12% |
| Men's or boys' jackets, suits, ensembles, blazers, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – crafted from silk and other textile materials. | 61034910 | 12% |
| Men's or boys' trousers, bib and brace overalls, breeches, shorts (excluding swimwear), suits, ensembles, jackets, and blazers, knitted or crocheted – made from artificial fibres and other textile materials | 61034920 | 12% |
| Men's or boys' trousers, breeches, shorts, bib and brace overalls (excluding swimwear), suits, ensembles, jackets, and blazers, knitted or crocheted – other textile materials: other | 61034990 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (excluding swimwear), knitted or crocheted – suits (sale value not exceeding ₹1000 per piece) | 6104 | 5% |
| Women's or girls' ensembles, suits, jackets, blazers, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – suits (sale value exceeding ₹1000 per piece) | 6104 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – suits made from wool or fine animal hair | 61041100 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – suits made of cotton | 61041200 | 12% |
| Women's or girls' jackets, blazers, dresses, ensembles, suits, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – suits made from synthetic fibres | 61041300 | 12% |
| Of other textile materials | 610419 | 12% |
| Women's or girls' dresses, suits, ensembles, jackets, blazers, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – suits made of silk and other textile materials. | 61041910 | 12% |
| Women's or girls' ensembles, suits, jackets, blazers, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – suits made of artificial fibres and other textile materials | 61041920 | 12% |
| Women's or girls' jackets, blazers, ensembles, suits, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – suits made of other textile materials. | 61041990 | 12% |
| Women's or girls' ensembles, jackets, blazers, suits, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – ensembles made from wool or fine animal hair | 61042100 | 12% |
| Women's or girls' jackets, blazers, suits, ensembles, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – ensembles made of cotton | 61042200 | 12% |
| Women's or girls' ensembles, suits, jackets, blazers, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – ensembles made of synthetic fibres. | 61042300 | 12% |
| Of other textile materials | 610429 | 12% |
| Women's or girls' jackets, blazers, suits, ensembles, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – ensembles made from silk and other textile materials. | 61042910 | 12% |
| Women's or girls' blazers, jackets, suits, ensembles, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – ensembles made from artificial fibres and other textile materials | 61042920 | 12% |
| Women's or girls' jackets, dresses, blazers, suits, ensembles, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – ensembles made from other textile materials: other | 61042990 | 12% |
| Women's or girls' blazers, jackets, ensembles, dresses, suits, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – jackets and blazers made from wool or fine animal hair | 61043100 | 12% |
| Women's or girls' jackets, blazers, ensembles, suits, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – jackets and blazers made of cotton | 61043200 | 12% |
| Women's or girls' blazers, jackets, suits, ensembles, skirts, divided skirts, dresses, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – jackets and blazers made from synthetic fibres. | 61043300 | 12% |
| Of other textile materials | 610439 | 12% |
| Women's or girls' blazers, jackets, suits, ensembles, skirts, divided skirts, dresses, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – jackets and blazers made of silk and other textile materials | 61043910 | 12% |
| Women's or girls' jackets, blazers, suits, ensembles, dresses, skirts, divided skirts, trousers, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – jackets and blazers made from artificial fibre and other textile materials. | 61043920 | 12% |
| Women's or girls' jackets, blazers, suits, ensembles, dresses, skirts, trousers, divided skirts, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – jackets and blazers made from other textile materials: other | 61043990 | 12% |
| Women's or girls' dresses, suits, ensembles, jackets, blazers, skirts, trousers, divided skirts, breeches, bib and brace overalls, and shorts (excluding swimwear), knitted or crocheted – dresses made from wool or fine animal hair | 61044100 | 12% |
| Women's or girls' dresses, ensembles, suits, jackets, blazers, skirts, trousers, divided skirts, breeches, shorts (excluding swimwear), and bib and brace overalls, knitted or crocheted – dresses made of cotton. | 61044200 | 12% |
| Women's or girls' dresses, blazers, suits, ensembles, skirts, jackets, trousers, divided skirts, shorts, breeches, and bib and brace overalls (excluding swimwear), knitted or crocheted – dresses made from synthetic fibres | 61044300 | 12% |
| Women's or girls' blazers, jackets, ensembles, suits, dresses, skirts, trousers, divided skirts, shorts, breeches, and bib and brace overalls (excluding swimwear), knitted or crocheted – dresses made from artificial fibres. | 61044400 | 12% |
| Of other textile materials | 610449 | 12% |
| Women's or girls' dresses, suits, ensembles, jackets, blazers, skirts, trousers, divided skirts, shorts, breeches, and bib and brace overalls (excluding swimwear), knitted or crocheted – dresses made from silk and other textile materials | 61044910 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted - dresses: of other fibres: of other textile materials | 61044990 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted - skirts and divided skirts: of fine animal hair or wool | 61045100 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted - divided skirts and skirts: of cotton | 61045200 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted - skirts and divided skirts: of synthetic fibres | 61045300 | 12% |
| Of other textile materials | 610459 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted - skirts and divided skirts: of silk, of other textile materials | 61045910 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted - skirts and divided skirts: of artificial, of other textile materials | 61045920 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted - skirts and divided skirts: of other textile materials, of other fibres | 61045990 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted - trousers, bib and brace overalls, breeches and shorts: of wool or fine animal hair | 61046100 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted - trousers, bib and brace overalls, breeches, and shorts: of cotton | 61046200 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted - trousers, bib and brace overalls, breeches, and shorts: of synthetic | 61046300 | 12% |
| Of other textile materials | 610469 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted - trousers, bib and brace overalls, breeches, and shorts: of other textile | 61046910 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted - trousers, bib and brace overalls, breeches, and shorts: of other textiles | 61046920 | 12% |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted - trousers, bib and brace overalls, breeches, and shorts: of other textiles | 61046990 | 12% |
| Men's or boys' shirts, knitted or crocheted (sale value not exceeding ₹1000 per piece) | 6105 | 12% |
| Men's or boys' shirts, knitted or crocheted (sale value exceeding ₹1000 per piece) | 6105 | 12% |
| Of cotton | 610510 | 12% |
| Men's or boys' shirts, knitted or crocheted - of cotton: shirts, hand crocheted | 61051010 | 12% |
| Men's or boys' shirts, knitted or crocheted - of cotton: sweat shirts and knit shirts (other than t-shirts), excluding hand crocheted items | 61051020 | 12% |
| Men's or boys' shirts, knitted or crocheted - of cotton: other | 61051090 | 12% |
| Of manmade fibres | 610520 | 12% |
| Men's or boys' shirts, knitted or crocheted - of man-made fibres: of synthetic fibres | 61052010 | 12% |
| Men's or boys' shirts, knitted or crocheted - of man-made fibres: of artificial fibres | 61052020 | 12% |
| Of other textile materials | 610590 | 12% |
| Men's or boys' shirts, knitted or crocheted - of other textile materials: of silk | 61059010 | 12% |
| Men's or boys' shirts, knitted or crocheted - of other textile materials: other | 61059090 | 12% |
| Women's or girls' blouses, shirts, and shirt-blouses, knitted or crocheted (sale value not exceeding ₹1000 per piece) | 6106 | 5% |
| Women's or girls' shirts, blouses, and shirt-blouses, knitted or crocheted (sale value exceeding ₹1000 per piece) | 6106 | 12% |
| Women's or girls' shirts, blouses, and shirt-blouses, knitted or crocheted - of cotton | 61061000 | 12% |
| Of manmade fibres | 610620 | 12% |
| Women's or girls' blouses, shirts, and shirt-blouses, knitted or crocheted - of man-made fibres: of synthetic fibres | 61062010 | 12% |
| Women's or girls' blouses, shirts, and shirt-blouses, knitted or crocheted - of man-made fibres: of artificial fibres | 61062020 | 12% |
| Of other textile materials | 610690 | 12% |
| Women's or girls' blouses, shirts, and shirt-blouses, knitted or crocheted - of other textile materials: of silk | 61069010 | 12% |
| Women's or girls' blouses, shirts, and shirt-blouses, knitted or crocheted - of other textile materials: of wool or fine animal hair | 61069020 | 12% |
| Women's or girls' blouses, shirts, and shirt-blouses, knitted or crocheted - of other textile materials: other | 61069090 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - underpants and briefs (sale value not exceeding ₹1000 per piece) | 6107 | 5% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - underpants and briefs (sale value exceeding ₹1000 per piece) | 6107 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - underpants and briefs: of cotton | 61071100 | 12% |
| Of manmade fibres | 610712 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - underpants and briefs: of man-made fibres: of synthetic fibres | 61071210 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - underpants and briefs: of man-made fibres: of artificial fibres | 61071220 | 12% |
| Of other textile materials | 610719 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - underpants and briefs: of other textile materials: of silk | 61071910 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - underpants and briefs: of other textile materials: other | 61071990 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - nightshirts and pyjamas: of cotton | 61072100 | 12% |
| Of manmade fibres | 610722 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - night shirts and pyjamas: of man-made fibres, of synthetic fibres | 61072210 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - night shirts and pyjamas: of man-made fibres, of artificial fibres | 61072220 | 12% |
| Of other textile materials | 610729 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - night shirts and pyjamas: of other textile materials, of silk | 61072910 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - nightshirts and pyjamas: of other textile materials, of wool or fine animal hair | 61072920 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - night shirts and pyjamas: of other textile materials, other | 61072990 | 12% |
| Of cotton | 610791 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - other: of cotton: Gengis (vests), other than hand crocheted | 61079110 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - other: of cotton: other | 61079190 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - other: of man-made fibres: of synthetic fibres | 61079210 | 12% |
| Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted - other: of man-made fibres: of artificial fibres | 61079220 | 12% |
| Of other textile materials | 610799 | 12% |
| Men's or boys' nightshirts, pyjamas, underpants, briefs, bathrobes, dressing gowns, and similar articles, knitted or crocheted - other: of silk: of other textile materials | 61079910 | 12% |
| Men’s or boys’ pyjamas, briefs, underpants, nightshirts, bathrobes, dressing gowns, and similar articles, knitted or crocheted – other: of wool or fine animal hair, made from other textile materials. | 61079920 | 12% |
| Men's or boys' nightshirts, pyjamas, underpants, briefs, bathrobes, dressing gowns, and similar articles, knitted or crocheted - other: of other textile materials: other | 61079990 | 12% |
| Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted – slips and petticoats (sale value not exceeding ₹1000 per piece) | 6108 | 5% |
| Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted – slips and petticoats (sale value exceeding ₹1000 per piece) | 6108 | 12% |
| Of manmade fibres | 610811 | 12% |
| Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - slips and petticoats: of man-made fibres: of synthetic fibres | 61081110 | 12% |
| Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - slips and petticoats: of man-made fibres: of artificial fibres | 61081120 | 12% |
| Of other textile materials | 610819 | 12% |
| Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - slips and petticoats: of other textile materials: of silk | 61081910 | 12% |
| Women's or girls' briefs, panties, pyjamas, nightdresses, slips, petticoats, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - slips and petticoats: of other textile materials: of cotton | 61081920 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - slips and petticoats: of other textile materials: of other fibres | 61081990 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - briefs and panties: of cotton | 61082100 | 12% |
| Of manmade fibres | 610822 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, night dresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - briefs and panties: of man-made fibres: of synthetic fibres | 61082210 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, night dresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - briefs and panties: of man-made fibres: of artificial fibres | 61082220 | 12% |
| Of other textile materials | 610829 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, night dresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - briefs and panties: of other textile materials: of silk | 61082910 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, night dresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - briefs and panties: of other textile materials: other | 61082990 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - nightdresses and pyjamas: of cotton | 61083100 | 12% |
| Of manmade fibres | 610832 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, night dresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - night dresses and pyjamas: of man-made fibres: of synthetic fibres | 61083210 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, pyjamas, night dresses, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - night dresses and pyjamas: of man-made fibres: of artificial fibres | 61083220 | 12% |
| Of other textile materials | 610839 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, night dresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - night dresses and pyjamas: of other textile materials: of silk | 61083910 | 12% |
| Women's or girls' briefs, panties, slips, petticoats, pyjamas, nightdresses, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted - nightdresses and pyjamas: of other textile materials: other | 61083990 | 12% |
| Women's or girls' nightdresses, pyjamas, petticoats, briefs, panties, slips, negligees, bathrobes, dressing gowns, and similar knitted or crocheted garments: other: of cotton | 61089100 | 12% |
| Of manmade fibres | 610892 | 12% |
| Slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, and similar garments for women or girls, knitted or crocheted – Other: of man-made fibres: of synthetic fibres | 61089210 | 12% |
| Slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, and similar garments for women or girls, knitted or crocheted – other: of man-made fibres: of artificial fibres | 61089220 | 12% |
| Of other textile materials | 610899 | 12% |
| Women's or girls' briefs, panties, petticoats, slips, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, and similar garments, knitted or crocheted – other: of other textile materials: of silk | 61089910 | 12% |
| Slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns, and similar articles for women or girls, knitted or crocheted – other, made from other textile materials – of wool or fine animal hair | 61089920 | 12% |
| Women's or girls' night dresses, pyjamas, bathrobes, negligees, dressing gowns, slips, petticoats, briefs, panties, and similar articles, knitted or crocheted – other: of other textile materials | 61089990 | 12% |
| T-shirts, singlets, and other vests, knitted or crocheted (sale value not exceeding ₹1000 per piece) | 6109 | 5% |
| T-shirts, singlets, and other vests, knitted or crocheted (sale value exceeding ₹1000 per piece) | 6109 | 12% |
| T-shirts, vests, and other singlets, knitted or crocheted – of cotton | 61091000 | 12% |
| Of other textile materials | 610990 | 12% |
| T-shirts, singlets, and other vests, knitted or crocheted – of other textile materials: of synthetic fibres | 61099010 | 12% |
| T-shirts, singlets and other vests, knitted or crocheted – of other textile materials: of artificial fibres | 61099020 | 12% |
| T-shirts, singlets and other vests, knitted or crocheted - of other textile materials: of silk | 61099030 | 12% |
| T-shirts, singlets and other vests, knitted or crocheted – of other textile materials: of wool or fine animal hair | 61099040 | 12% |
| T-shirts, singlets and other vests, of other textile materials, knitted or crocheted: of other | 61099090 | 12% |
| Jerseys, pullovers, cardigans, waistcoats, and similar articles, knitted or crocheted, of wool or fine animal hair (sale value not exceeding ₹1000 per piece) | 6110 | 5% |
| Jerseys, pullovers, cardigans, waistcoats, and similar articles, knitted or crocheted, of wool or fine animal hair (sale value exceeding ₹1000 per piece) | 6110 | 12% |
| Of wool | 611011 | 12% |
| Jerseys, pullovers, cardigans, waistcoats, and similar articles, knitted or crocheted – of wool or fine animal hair: jerseys | 61101110 | 12% |
| Jerseys, pullovers, waistcoats, and similar articles, knitted or crocheted – of wool or fine animal hair: of wool: sweaters and cardigans | 61101120 | 12% |
| Jerseys, pullovers, cardigans, waistcoats, and similar articles, knitted or crocheted - of wool or fine animal hair: of wool: other | 61101190 | 12% |
| Jerseys, pullovers, cardigans, waistcoats, and similar articles, knitted or crocheted, made of wool or fine animal hair from Kashmir (cashmere) goats | 61101200 | 12% |
| Jerseys, pullovers, cardigans, waistcoats, and similar articles, knitted or crocheted – of wool or fine animal hair: other | 61101900 | 12% |
| Knitted or crocheted jerseys, pullovers, cardigans, waistcoats, and similar articles made of cotton | 61102000 | 12% |
| Of manmade fibres | 611030 | 12% |
| Knitted or crocheted pullovers, cardigans, jerseys, waistcoats, and similar articles made of man-made fibres – of synthetic fibres | 61103010 | 12% |
| Pullovers, cardigans, jerseys, waistcoats, and similar articles, knitted or crocheted, made from man-made fibres– of artificial fibres. | 61103020 | 12% |
| Pullovers, cardigans, jerseys, waistcoats, and similar articles, knitted or crocheted – of other textile materials | 61109000 | 12% |
| Knitted or crocheted babies' garments and clothing accessories (sale value not exceeding ₹1,000 per piece) | 6111 | 5% |
| Knitted or crocheted babies' garments and clothing accessories (sale value exceeding ₹1000 per piece) | 6111 | 12% |
| Knitted or crocheted babies' garments and clothing accessories – of wool or fine animal hair | 61111000 | 12% |
| Knitted or crocheted babies' garments and clothing accessories – of cotton | 61112000 | 12% |
| Knitted or crocheted babies' garments and clothing accessories – of synthetic fibres | 61113000 | 12% |
| Of other textile materials | 611190 | 12% |
| Knitted or crocheted babies' garments and clothing accessories – made from other textile materials: of silk | 61119010 | 12% |
| Babies' garments and clothing accessories, knitted or crocheted – other textile materials: artificial fibres | 61119020 | 12% |
| Babies garments and clothing accessories, knitted or crocheted - of other textile materials: other | 61119090 | 12% |
| Tracksuits, ski suits, and swimwear made from knitted or crocheted fabric – Tracksuits (with a sale value of up to ₹1000 per piece) | 6112 | 5% |
| Tracksuits, ski suits, and swimwear made from knitted or crocheted fabrics – Tracksuits (with a sale value exceeding ₹1000 per piece). | 6112 | 12% |
| Tracksuits, ski suits, and swimwear, knitted or crocheted – Tracksuits made of cotton | 61121100 | 12% |
| Knitted or crocheted tracksuits, ski suits, and swimwear – Tracksuits made from synthetic fibres | 61121200 | 12% |
| Of other textile materials | 611219 | 12% |
| Tracksuits, ski suits, and swimwear, knitted or crocheted – Tracksuits: of silk: made from other textile materials | 61121910 | 12% |
| Tracksuits, ski suits, and swimwear, whether knitted or crocheted – Tracksuits: Made from other textile materials: of wool or fine animal hair. | 61121920 | 12% |
| Tracksuits, ski suits, and swimwear, knitted or crocheted – Tracksuits: Made from other textile materials: of artificial fibres. | 61121930 | 12% |
| Tracksuits, ski suits, and swimwear made from knitted or crocheted fabrics – Tracksuits: of other textile materials: other | 61121990 | 12% |
| Ski suits | 611220 | 12% |
| Tracksuits, ski suits, and swimwear, whether knitted or crocheted – Tracksuits: Made from other textile materials: Others | 61122010 | 12% |
| Knitted or crocheted attire, including tracksuits, ski suits, and swimwear – Ski suits made from wool or fine animal hair | 61122020 | 12% |
| Knitted or crocheted tracksuits, ski suits, and swimwear – Ski suits made of cotton | 61122030 | 12% |
| Knitted or crocheted track suits, ski suits, and swimwear – Ski suits made from synthetic fibres | 61122040 | 12% |
| Tracksuits, ski suits, swimwear, and knitted or crocheted items – ski suits made from artificial fibres | 61122050 | 12% |
| Tracksuits, ski suits, and swimwear made from knitted or crocheted fabric - ski suits: other | 61122090 | 12% |
| Tracksuits, ski suits, and swimwear, knitted or crocheted for men or boys, made from synthetic fibres | 61123100 | 12% |
| Of other textile materials | 611239 | 12% |
| Tracksuits, ski suits, and swimwear, made from knitted or crocheted fabric, specifically for men or boys, made from textile materials other than the usual fabrics, and crafted from silk | 61123910 | 12% |
| Tracksuits, ski suits, and swimwear, whether knitted or crocheted, specifically for men or boys, made from other textile materials and composed of artificial fibres | 61123920 | 12% |
| Tracksuits, ski suits, and swimwear, knitted or crocheted – men’s or boys’ swimwear made from other textile materials: other | 61123990 | 12% |
| Track suits, ski suits, and swimwear, knitted or crocheted for women or girls, made from synthetic fibre | 61124100 | 12% |
| Of other textile materials | 611249 | 12% |
| Tracksuits, ski suits, and swimwear, knitted or crocheted, designed for women or girls, made from other textile materials: of silk. | 61124910 | 12% |
| Tracksuits, ski suits, and swimwear, knitted or crocheted, for women or girls, made from other textile materials: of artificial fibres | 61124920 | 12% |
| Track suits, ski suits, and swimwear, made from knitted or crocheted fabric, for women or girls, crafted from other textile materials: other types | 61124990 | 12% |
| Garments made from knitted or crocheted fabrics classified under headings 5903, 5906, or 5907, with a sale value not exceeding ₹1000 per piece | 6113 | 5% |
| Garments made from knitted or crocheted fabrics classified under headings 5903, 5906, or 5907, with a sale value exceeding ₹1,000 per piece | 6113 | 12% |
| Garments made from knitted or crocheted fabrics classified under heading 5903, 5906, or 5907 | 61130000 | 12% |
| Other garments, knitted or crocheted with sale value not exceeding ₹1000 per piece | 6114 | 5% |
| Other garments, knitted or crocheted, with sale value surpassing ₹1000 per piece | 6114 | 12% |
| Other garments, knitted or crocheted, made from wool or fine animal hair | 61141000 | 12% |
| Other garments, knitted or crocheted, made of cotton | 61142000 | 12% |
| Of manmade fibres | 611430 | 12% |
| Other garments, knitted or crocheted, made from man-made fibres: of synthetic fibres | 61143010 | 12% |
| Other garments, knitted or crocheted, made from man-made fibres: of artificial fibres | 61143020 | 12% |
| Of other textile materials | 611490 | 12% |
| Other garments, knitted or crocheted, made from other textile materials: of silk | 61149010 | 12% |
| Other garments, knitted or crocheted, made from different textile materials: others | 61149090 | 12% |
| Pantyhose, tights, stockings, socks, and other hosiery, including graduated compression hosiery (such as stockings for varicose veins), as well as footwear without attached soles, knitted or crocheted, with a sale value not exceeding ₹1000 per item | 6115 | 5% |
| Pantyhose, tights, stockings, socks, and other hosiery items, including those with graduated compression (such as stockings designed for varicose veins), as well as footwear without applied soles, whether knitted or crocheted (with a sale value exceeding ₹1000 per piece) | 6115 | 12% |
| Graduated compression hosiery (such as those for varicose veins) | 61151000 | 12% |
| Pantyhose, tights, stockings, socks, and other hosiery items, including stockings designed for varicose veins, as well as footwear without applied soles, that are knitted or crocheted—pantyhose and tights made from synthetic fibres, with a single yarn measurement of less than 67 decitex | 61151100 | 12% |
| Tights, pantyhose, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted – pantyhose and tights: of synthetic fibres measuring per single yarn 67 decitex or more | 61151200 | 12% |
| Tights, pantyhose, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted – panty hose and tights: of other textile materials: of silk | 61151910 | 12% |
| Tights, pantyhose, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted – pantyhose and tights: of other textile materials: of wool or fine animal hair | 61151920 | 12% |
| Tights, stockings, socks, pantyhose, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted – panty hose and tights: of other textile materials: of artificial fibres | 61151930 | 12% |
| Tights, pantyhose, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted – pantyhose and tights: of other textile materials: other | 61151990 | 12% |
| Women's full-length or knee-length hosiery measuring per single yarn less than 67 decitex, including pantyhose, tights, stockings, socks, and other hosiery, as well as stockings for varicose veins and footwear without applied soles, knitted or crocheted – of cotton | 61152010 | 12% |
| Women's full-length or knee-length hosiery measuring per single yarn less than 67 decitex, pantyhose, tights, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted – other | 61152090 | 12% |
| Other tights and Pantyhose | 611521 | 12% |
| Pantyhose and tights, other, of synthetic fibres | 61152100 | 12% |
| Pantyhose and tights, other, of synthetic fibres | 61152200 | 12% |
| Of other textile materials | 611529 | 12% |
| Tights and pantyhose of silk | 61152910 | 12% |
| Tights and pantyhose of wool or fine animal hair | 61152920 | 12% |
| Tights and pantyhose of artificial fibres | 61152930 | 12% |
| Tights and pantyhose – not specified earlier | 61152990 | 12% |
| Knee-length hosiery and other women’s full | 61153000 | 12% |
| Panty hose, tights, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - other: of wool or fine animal hair | 61159100 | 12% |
| Panty hose, tights, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - other: of cotton | 61159200 | 12% |
| Panty hose, tights, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - other: of synthetic fibres | 61159300 | 12% |
| Panty hose, tights, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - other: of wool or fine animal hair, of other textile materials | 61159400 | 12% |
| Panty hose, tights, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - other: of cotton, of other textile materials | 61159500 | 12% |
| Panty hose, tights, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - other: of synthetic fibres, of other textile materials | 61159600 | 12% |
| Of other textile materials | 611599 | 12% |
| Panty hose, tights, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - other: of artificial fibres, of other textile materials | 61159910 | 12% |
| Panty hose, tights, stockings, socks, and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - other: of other textile materials: other | 61159990 | 12% |
| Gloves, mittens and mitts, knitted or crocheted (sale value not exceeding ₹1000 per piece) | 6116 | 5% |
| Gloves, mittens and mitts, knitted or crocheted (sale value exceeding ₹1000 per piece) | 6116 | 12% |
| Gloves, mittens and mitts, knitted or crocheted - impregnated, coated or covered with plastics or rubber | 61161000 | 12% |
| Gloves, mittens and mitts, knitted or crocheted - other: of wool or fine animal hair | 61169100 | 12% |
| Gloves, mittens and mitts, knitted or crocheted - other: of cotton | 61169200 | 12% |
| Gloves, mittens and mitts, knitted or crocheted - other: of synthetic fibres | 61169300 | 12% |
| Of other textile materials | 611699 | 12% |
| Gloves, mittens and mitts, knitted or crocheted - other: of artificial fibres: other textile materials | 61169910 | 12% |
| Gloves, mittens and mitts, knitted or crocheted - other: other textile materials: other | 61169990 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories (sale value not exceeding ₹1000 per piece) | 6117 | 5% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories (sale value exceeding ₹1000 per piece) | 6117 | 12% |
| Shawls, mufflers, scarves, veils, mantillas, and similar items | 611710 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories – veils, scarves, mufflers, mantillas, shawls, and similar items: of silk | 61171010 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories – mantillas, shawls, veils, scarves, mufflers, and similar items: of wool | 61171020 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories – scarves, veils, mantillas, shawls, mufflers, and similar items: of cotton | 61171030 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories – mufflers, shawls, veils, mantillas, scarves, and similar items: of man-made fibres | 61171040 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories – scarves, shawls, veils, mufflers, mantillas, and similar items: other | 61171090 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories – bow ties, ties, and cravats made of silk | 61172010 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories – ties, bow ties, and cravats made of wool | 61172020 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories – bow ties, ties, and cravats made of cotton | 61172030 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories – ties, bow ties, and cravats made of man-made fibres | 61172040 | 12% |
| Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories – bow ties, ties, and cravats made of other fibres | 61172090 | 12% |
| Other accessories | 611780 | 12% |
| Other made-up clothing accessories, including knitted or crocheted garment parts – other accessories made of silk | 61178010 | 12% |
| Other clothing accessories made up, including knitted or crocheted garment parts: other accessories: wool-based | 61178020 | 12% |
| Other made-up clothing accessories, including knitted or crocheted garment parts – other accessories: crafted from cotton | 61178030 | 12% |
| Other made-up clothing accessories, including knitted or crocheted items and garment parts: other accessories made of man-made fibres | 61178040 | 12% |
| Other knitted or crocheted clothing accessories, made-up accessories, and garment parts – other accessories: other | 61178090 | 12% |
| Knitted or crocheted clothing accessories, other made-up accessories, and parts of garments or clothing accessories – parts | 61179000 | 12% |
Compliance with GST & HSN Made Simple
Understanding the GST rate and HSN code for knitted or crocheted articles of apparel (Chapter 61) is essential for businesses and consumers alike. The structured tax rates ensure fairness in pricing while enabling businesses to stay compliant.Whether you are a manufacturer, wholesaler, or retailer, knowing these classifications and using a GST Calculator will help in accurate billing, taxation, and smooth trade operations.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the GST rate on men's or boys' anoraks, windcheaters, and similar garments?
The GST rate on men's or boys' anoraks (including ski jackets), windcheaters, wind jackets, overcoats, capes, cloaks, and similar garments depends on their sale value. If the sale value does not exceed ₹1000 per piece, the GST rate is 5% under HSN 6101. However, if the sale value exceeds ₹1000 per piece, the applicable GST rate is 12%.
Are woollen overcoats for men taxed differently under GST?
Yes, woollen overcoats for men fall under HSN code 61011010 and are taxed at a GST rate of 12%. This rate applies to overcoats, car coats, capes, cloaks, anoraks, wind jackets, windcheaters, and similar garments made of wool or fine animal hair, regardless of their sale value.
What is the GST rate for garments made from Kashmir (cashmere) goat wool?
Men's or boys' cloaks, capes, overcoats, anoraks, wind jackets, and similar garments made from Kashmir (cashmere) goat wool fall under HSN 61011020 and are subject to a GST rate of 12%. This classification is separate from general woollen garments and is recognised for its premium fabric quality.
What is the GST rate on cotton-based jackets and coats for men or boys?
Men's or boys' capes, cloaks, overcoats, carcoats, anoraks, wind jackets, and similar garments made of cotton fall under HSN 61012000. These garments attract a GST rate of 12%, irrespective of their sale price.
Do synthetic or artificial fibre jackets for men have a different GST rate?
Yes, men's or boys' anoraks, wind jackets, windcheaters, overcoats, and similar garments made of synthetic fibres fall under HSN 61013010, while those made of artificial fibres fall under HSN 61013020. Both categories attract a 12% GST rate, regardless of their price.
What is the GST rate for women's or girls' overcoats and jackets?
The GST rate for women's or girls' overcoats, capes, anoraks, wind jackets, and similar garments depends on the sale value. If the price does not exceed ₹1000 per piece, the GST rate is 5% under HSN 6102. If the price exceeds ₹1000 per piece, the GST rate increases to 12%.
How are silk-based garments for men and women taxed under GST?
Silk-based garments, including men’s or boys' and women's or girls' overcoats, jackets, blazers, suits, and similar articles, are taxed at a GST rate of 12%. For example, men’s silk-based suits fall under HSN 61031010, and women's silk-based coats fall under HSN 61029010.
Are ensembles, suits, and trousers taxed differently than jackets and overcoats?
No, men's or boys' and women's or girls' ensembles, suits, trousers, and similar garments are generally taxed at 12% under various HSN codes (such as 610310, 61031100, and 61031200). This applies to wool, cotton, synthetic fibres, and other materials without price-based differentiation.
What is the GST rate for jackets and blazers made of synthetic fibres?
Men's or boys' blazers, jackets, and similar garments made from synthetic fibres fall under HSN 61033200 and attract a GST rate of 12%. This applies to all synthetic fibre jackets and blazers, regardless of their price.
How are miscellaneous textile garments categorised under GST?
Miscellaneous men's or boys' and women's or girls' garments, including cloaks, capes, overcoats, and jackets not classified under specific fibre types, fall under HSN 61019090 (for men) and 61029090 (for women). These garments are subject to a GST rate of 12%.
Disclaimer
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
