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Key Highlights
- The GST rate for gloves and mittens varies based on their material and usage. Textile-based gloves attract 5%, while rubber, plastic, and leather gloves are taxed at 12% or 18%.
- Gloves fall under different HSN codes, such as 6116 for knitted fabric gloves, 4015 for rubber gloves, and 4203 for leather gloves. Accurate classification ensures correct tax filing and avoids penalties.
- Before GST, gloves were taxed under multiple indirect taxes like Central Excise Duty, VAT, and CST, leading to higher consumer costs and compliance burdens. goods and services tax (GST) has streamlined the taxation process.
You run a small business that manufactures or sells gloves and mittens for industrial use, medical protection, or fashion. As you prepare to file your goods and services tax (GST) returns, you suddenly realise that different types of gloves have different GST rates. You scratch your head, wondering why a medical glove is taxed differently from a household glove. The confusion over GST rates and HSN codes for gloves and mittens can be frustrating, especially when incorrect tax filing leads to penalties. This article will help you overcome the intricacies of GST rates and HSN (harmonised system of nomenclature) codes.
Gloves and Mittens: HSN Codes and GST Rates
Gloves and mittens are categorised under Chapter 61. Here are the details.
| Description | HSN Code | GST Rate |
| Gloves, mittens, and mitts made through knitting or crocheting | 6116 | 5% 12% |
| Gloves, mittens, and mitts made of knitted or crocheted fabric, treated with a plastic or rubber coating | 61161000 | 5% 12% |
| Gloves, mittens, and mitts, whether knitted or crocheted – other: made from wool or fine animal hair | 61169100 | 5% 12% |
| Gloves, mittens, and mitts, whether knitted or crocheted – other: made of cotton | 61169200 | 5% 12% |
| Gloves, mittens, and mitts, whether knitted or crocheted – other: made from synthetic fibres | 61169300 | 5% 12% |
| Of other textile materials | 611699 | 5% 12% |
| Gloves, mittens, and mitts, whether knitted or crocheted – miscellaneous: made from other textile materials: composed of artificial fibres | 61169910 | 5% 12% |
| Gloves, mittens, and mitts, whether knitted or crocheted – miscellaneous: made from other textile materials – other | 61169990 | 5% 12% |
Note : The dual rates (5% or 12%) depend on the sale value of the items. Typically, goods valued above ₹1,000 tend to have 12% GST levied, while those valued at ₹1,000 and below tend to have 5% GST.
How Was Tax Levied on Gloves and Mittens in the Pre-GST Era?
Before GST implementation in India, the taxation of gloves and mittens was governed by a complex structure of indirect taxes, including Central Excise Duty, Value Added Tax (VAT), and Central Sales Tax (CST). These taxes were levied at different production and distribution stages. This leads to a cascading effect where tax was imposed on tax.For instance, a manufacturer producing gloves in Uttar Pradesh would first pay Central Excise Duty on the production. When the gloves were sold to a distributor in another state, Central Sales Tax (CST) would be applicable. Finally, when the distributor sold the gloves to the end consumer, the state government would levy Value Added Tax (VAT). This multi-layered taxation system resulted in higher consumer costs and business compliance burdens.For example, if the manufacturer sold gloves worth ₹1,000, they might pay 12% Central Excise Duty (₹120). When the distributor purchased these gloves, they would pay CST at 2% (₹22.40). Finally, the end consumer would pay VAT at 5% (₹56.12), leading to a total tax burden of ₹198.52 on a product initially worth ₹1,000. This cascading tax effect was one of the key reasons for introducing GST, which aimed to simplify and unify the tax structure.
Navigating GST with Confidence
Understanding the GST rates and HSN codes for gloves and mittens is essential for smooth business operations and accurate tax filing. Different materials and uses attract varying tax rates, making it crucial to classify products correctly. With proper knowledge, you can avoid penalties, streamline invoicing, and ensure compliance with GST regulations. Staying informed about tax structures simplifies business transactions and helps in better financial planning. Always verify the latest tax updates to make informed decisions and keep your business on the right track.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the GST rate applicable to gloves and mittens in India?
The GST rate on gloves and mittens depends on their type and material. Generally, fabric-based gloves attract 5% GST, while rubber, plastic, or leather gloves are taxed at 18%. Industrial safety gloves and medical gloves may have different tax rates, subject to classification under HSN codes.
What is the HSN code for cotton gloves and mittens?
Cotton gloves and mittens fall under HSN code 6216, which covers gloves, mittens, and mitts made from textiles. These products usually attract a GST rate of 5%, provided they are not coated or impregnated with plastic, rubber, or other materials.
How are medical examination gloves classified under HSN codes and GST rates?
Medical examination gloves, including disposable latex and nitrile gloves, are classified under HSN 4015. These gloves are essential for healthcare and attract a 12% GST rate. However, GST exemptions may apply in special cases, such as pandemic-related supplies.
Do leather gloves have a different HSN code and GST rate?
Yes, leather gloves fall under HSN 4203, which covers articles made from leather. These gloves attract an 18% GST rate. Whether for fashion or industrial use, leather gloves are taxed higher than textile gloves due to their material composition.
What is the GST rate and HSN code for rubber gloves?
Rubber gloves, commonly used for medical, industrial, and household purposes, are classified under HSN 4015. These gloves generally attract a 12% GST rate, though specific variants may have different rates based on their intended use.
Are industrial safety gloves taxed differently under GST?
Yes, industrial safety gloves, whether made of leather, rubber, or synthetic materials, generally fall under HSN 4015 or 4203 and attract an 18% GST rate. These gloves are considered personal protective equipment (PPE) and are taxed higher due to their specialised function.
How does the GST rate vary for plastic gloves?
Plastic gloves, including disposable polyethylene gloves, are covered under HSN 3926. These gloves attract an 18% GST rate, as they are classified under plastic products rather than textile or rubber-based gloves, which may have lower tax rates.
What HSN code applies to woollen gloves and their GST rate?
Woollen gloves fall under HSN 6116, which covers knitted or crocheted gloves and mittens. These gloves typically attract a 5% GST rate as long as they are purely textile-based without additional coatings or linings.
Do sports gloves have a different GST rate and classification?
Yes, sports gloves, including those used in cricket, boxing, and other activities, generally fall under HSN 9506. These gloves attract 12% GST, as they are categorised under sporting goods rather than general-purpose gloves.
What is the GST rate on mittens and gloves used for household cleaning?
Household cleaning gloves, often made from latex, rubber, or plastic, are classified under HSN 4015 or 3926 and attract 12% or 18% GST, depending on their material. Latex gloves used for cleaning are taxed at 12%, while plastic-based gloves fall under 18% GST.
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.
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