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Table of Content
Key Highlights
- The GST rates for goods falling under the 6304 HSN code range between 5% and 12%, depending on the item and value involved.
- These include products like blankets or those associated with bedding and table linens, which are taxed at the lowest slab of 5% for affordability.
- Luxury items like curtains, cushion covers, and drapes attract a GST rate of 12% because they are categorised as non-essential.
- Used clothing and textile rags attract only 5% GST to encourage recycling and reuse.
India's textile industry is central to the economy. TheHSN code of Chapter 63 of the common nomenclature (HSN) includes a wide variety of textile-related products. It comprises other articles of textile, sets, used clothing, and worn textile articles and rags.Different goods levy different goods and services tax (GST) rates within this chapter, depending on the type of textile product.It ensures that manufacturers, traders, and consumers stay updated on the GST rates and codes under the HSN code for these products as a safeguard against circumventing tax regulations. So, let's delve into Chapter 63 and understand the HSN codes. Also Read - Check out the list of GST-exempt goods and services
GST Rates and HSN Codes for Chapter 63 Products
Below are the key HSN (harmonised system of nomenclature) codes and GST rates applicable to products covered under Chapter 63:<
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63049110
| HSN Code | Product description | Rate (%) |
| 6301 | Travel rugs and blankets (sale value up to ₹1000 per piece) | 5% |
| 6301 | Travel rugs and blankets (sale value more than ₹1000 per piece) | 12% |
| 63011000 | Travelling rugs and blankets made of electric blankets | 12% |
| 63012000 | Travelling rugs, blankets made of wool or fine animal hair other than electric blankets | 12% |
| 63013000 | Travelling rugs, blankets made of anything other than electric blankets) Made of cotton | 12% |
| 63014000 | Travelling rugs, blankets made of (other than electric blankets) made of synthetic fibres | 12% |
| 630190 | Other blankets and travelling rugs | 12% |
| 63019010 | Travelling rugs and blankets made of anything other than electric blankets) made of jute, including blankets of blended jute | 12% |
| 63019090 | Travelling rugs, blankets made of other material | 12% |
| 6302 | Toilet linen, table linen, bed linen, and kitchen linen (sale value up to ₹1000 per piece) | 5% |
| 6302 | Toilet linen, table linen, bed linen, and kitchen linen (sale value more than ₹1000 per piece) | 12% |
| 630210 | Bed linen crocheted or knitted | 12% |
| 63021010 | Toilet linen, table linen, bed linen, and kitchen linen, crocheted or knitted made of cotton | 12% |
| 63021090 | Toilet linen, table linen, bed linen, and kitchen linen, crocheted or knitted made of other material | 12% |
| 63022110 | Toilet linen, table linen, bed linen, and kitchen linen, crocheted or knitted, made of handloom | 12% |
| 63022190 | Toilet linen, table linen, bed linen, and kitchen linen are made of cotton and other materials | 12% |
| 63022200 | Toilet linen, table linen, bed linen, and kitchen linen, printed or made of man-made fibres | 12% |
| 63022900 | Toilet linen, table linen, bed linen, and kitchen linen, printed or made of other textile materials | 12% |
| 63023100 | Toilet linen, table linen, bed linen, and kitchen linen made of cotton | 12% |
| 63023200 | Toilet linen, table linen, bed linen, and kitchen linen made of man-made fibres | 12% |
| 63023900 | Toilet linen, table linen, bed linen, and kitchen linen made of other textile materials | 12% |
| 630240 | Table linen, crocheted or knitted | 12% |
| 63024010 | Toilet linen, table linen, bed linen, and kitchen linen, crocheted or knitted made of silk | 12% |
| 63024020 | Toilet linen, table linen, bed linen, and kitchen linen, crocheted or knitted, made of wool or fine animal hair | 12% |
| 63024030 | Toilet linen, table linen, bed linen, and kitchen linen, crocheted or knitted made of cotton | 12% |
| 63024040 | Toilet linen, table linen, bed linen, and kitchen linen, crocheted or knitted, made of man-made fibres | 12% |
| 63024090 | Toilet linen, table linen, bed linen, and kitchen linen, crocheted or knitted made of other material | 12% |
| 630251 | Toilet linen, table linen, bed linen, and kitchen linen, crocheted or knitted made of cotton | 12% |
| 63025110 | Other table linen made of cotton handloom | 12% |
| 63025190 | Other table linen made of other blended cotton | 12% |
| 63025200 | Toilet linen, table linen, bed linen, and kitchen linen made of flax | 12% |
| 63025300 | Toilet linen, table linen, bed linen, and kitchen linen made of man-made fibres | 12% |
| 63025900 | Toilet linen, table linen, bed linen, and kitchen linen made of other textile materials | 12% |
| 63026010 | Kitchen linen and toilet linen made of terry towelling or similar fabrics of terry material or cotton handloom | 12% |
| 63026090 | Kitchen linen and toilet linen made of terry towelling or similar fabrics of terry material or cotton-blended material | 12% |
| 63029110 | Toilet linen, table linen, bed linen, and kitchen linen made of cotton handloom | 12% |
| 63029190 | Toilet linen, table linen, bed linen, and kitchen linen made of anything other than cotton handloom | 12% |
| 63029200 | Toilet linen, table linen, bed linen, and kitchen linen made of flax | 12% |
| 63029300 | Toilet linen, table linen, bed linen, and kitchen linen made of man-made fibres | 12% |
| 63029900 | Toilet linen, table linen, bed linen, and kitchen linen made of other textile materials | 12% |
| 6303 | Interior blinds and curtains (including drapes); bed valances or curtain – crocheted or knitted:(sale value up to ₹1000 per piece) | 5% |
| 6303 | Interior blinds and curtains (including drapes); bed valances or curtain – crocheted or knitted:(sale value more than ₹1000 per piece) | 12% |
| 63031100 | Interior blinds and curtains (including drapes); bed valances or curtains – crocheted or knitted made of cotton | 12% |
| 63031200 | Interior blinds and curtains (including drapes); bed valances or curtains – crocheted or knitted made of synthetic fibres | 12% |
| 63031900 | Interior blinds and curtains (including drapes); bed valances or curtains – crocheted or knitted made of other textile materials | 12% |
| 63039100 | Interior blinds and curtains (including drapes); bed valances or curtains made of cotton | 12% |
| 63039200 | Interior blinds and curtains (including drapes); bed valances or curtains made of synthetic fibres | 12% |
| 630399 | Interior blinds and curtains (including drapes); bed valances or curtains made of other textile materials | 12% |
| 63039910 | Interior blinds and curtains (including drapes); bed valances or curtains made of other textile materials like silk shower curtains | 12% |
| 63039990 | Interior blinds and curtains (including drapes); bed valances or curtains made of other textile materials excluding silk shower curtains | 12% |
| 6304 | Other furnishing items, with the exclusion of heading 9404-bedspreads (sale value up to ₹1000 per piece) | 5% |
| 6304 | Other furnishing items, with the exclusion of heading 9404-bedspreads (sale more than to ₹1000 per piece) | 12% |
| 63041100 | Other furnishing items, with the exclusion of heading 9404-bedspreads: crocheted or knitted | 12% |
| 630419 | Other | 12% |
| 63041910 | Other furnishing items, with the exclusion of heading 9404-bedspreads: other including bedsheets and bedcovers made of cotton | 12% |
| 63041920 | Other furnishing items, with the exclusion of heading 9404-bedspreads: other: bedspreads made of silk | 12% |
| 63041930 | Other furnishing items, with the exclusion of heading 9404-bedspreads: other including bedsheets and bedcovers made of man-made fibres | 12% |
| 63041940 | Bed covers and bed sheets made of cotton handloom | 12% |
| 63041990 | Other furnishing items, with the exclusion of heading 9404- bedspreads made of other material | 12% |
| 63042000 | The bed nets of the warp knit fabrics mentioned in this chapter's subheading note 1 | 12% |
| 630491 | Crocheted or knitted | 12% |
| Other furnishing items, with the exclusion of heading 9404-bedspreads: crocheted or knitted made of silk belt | 12% | |
| 63049120 | Other furnishing items, with the exclusion of heading 9404-bedspreads: crocheted or knitted made of woollen cushion cover | 12% |
| 63049190 | Other furnishing items, with the exclusion of heading 9404-bedspreads: crocheted or knitted made of other material | 12% |
| 630492 | Other furnishing items, with the exclusion of heading 9404-bedspreads: without crocheted or knitted made of cotton | 12% |
| 63049211 | Counterpanes in handloom | 12% |
| 63049219 | Counterpanes other than handloom | > 12% |
| 63049221 | Handloom material napkins | 12% |
| 63049229 | Other than handloom material napkins | 12% |
| Pillow slips and pillowcases made of handloom | 12% | |
| 63049239 | Pillow slips and pillowcases made of other than handloom | 12% |
| 63049241 | Table covers and table cloth made of handloom | 12% |
| 63049249 | Table covers and table cloth made of other than handloom material | 12% |
| 63049250 | Other furnishing items, with the exclusion of heading 9404-bedspreads made of cotton: terry towel | 12% |
| 63049260 | Other furnishing items, with the exclusion of heading 9404-bedspreads made of cotton: other than terry towel | 12% |
| 63049270 | Other furnishing items, with the exclusion of heading 9404-bedspreads: without crocheted or knitted made of cotton: mosquito nets | 12% |
| 63049281 | Cushion covers made of handloom | 12% |
| 63049289 | Cushion covers made from material other than handloom | 12% |
| 63049291 | Other furnishing items made of handloom | 12% |
| 63049299 | Other furnishing items made of material other than handloom | 12% |
| 63049300 | Other furnishing items, with the exclusion of heading 9404-bedspreads: without crocheted or knitted made of synthetic fibres | 12% |
| 630499 | Other furnishing items, with the exclusion of heading 9404-bedspreads: without crocheted or knitted made of other textile material | 12% |
| 63049910 | Other furnishing items, with the exclusion of heading 9404-bedspreads: without crocheted or knitted made of silk cushion covers | 12% |
| 63049991 | Other furnishing items, without crocheted or knitted made of silk, handloom | 12% |
| 63049992 | Other furnishing items, without crocheted or knitted made of other textile material including wool and handloom | 12% |
| 63049999 | Other furnishing items, without crocheted or knitted made of other textile material - other than of handloom and silk | 12% |
| 6305 | Various types of bags and sacks are used for packaging goods | 18% |
| 630510 | Various types of bags and sacks are used for packaging goods made of jute or other textile fibres of heading 5303 | 18% |
| 63051010 | Various types of bags and sacks are used for packaging goods made of jute or other textile fibres of heading 5303, like jute bags for raw cotton | 18% |
| 63051020 | Various types of bags and sacks are used for packaging goods made of jute or other textile fibres of heading 5303, like jute bags for corn (grains) | > 18% |
| 63051030 | Various types of bags and sacks are used for packaging goods made of jute or other textile fibres of heading 5303, like jute hessian bags | 18% |
| 63051040 | Various types of bags and sacks are used for packaging goods made of jute or other textile fibres of heading 5303, like jute sacking bags | 18% |
| 63051050 | Various types of bags and sacks are used for packaging goods made of jute or other textile fibres of heading 5303, like jute wool sacks | 18% |
| 63051060 | Various types of bags and sacks are used for packaging goods made of jute or other textile fibres of heading 5303 like paper cum polythene lined or plastic-coated jute bags and sacks | 18% |
| 63051070 | Various types of bags and sacks are used for packaging goods made of jute or other textile fibres of heading 5303, like paper laminated hessian jute | 18% |
| 63051080 | Various types of bags and sacks are used for packaging goods made of jute or other textile fibres of heading 5303, like jute soil savers | 18% |
| 63051090 | Various types of bags and sacks are used for packaging goods made of jute or other textile fibres of heading 5303, like other | 18% |
| 63052000 | Various types of bags and sacks are used for packaging goods made of cotton | 18% |
| 63053200 | Various types of bags and sacks are used for packaging goods made of man-made textile materials like flexible intermediate bulk containers | 18% |
| 63053300 | Various types of bags and sacks are used for packaging goods made of man-made textile materials like polyethylene or polypropylene strip | 0% |
| 63053900 | Various types of bags and sacks are used for packaging goods made of man-made textile materials like other materials excluding the above mentioned | 18% |
| 63059000 | Various types of bags and sacks are used for packaging goods made of other textile materials | 18% |
| Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods (sell value up to ₹1000 per piece) | 5% | |
| 6306 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods (sell value more than ₹1000 per piece) | 12% |
| 63061100 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of cotton | 12% |
| 63061200 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of synthetic fibres | 12% |
| 630619 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of other textile materials | 12% |
| 63061910 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of other textile materials like jute tarpaulins (including dw tarpaulin) | 12% |
| 63061920 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of other textile materials like blinds or awnings of coir | 12% |
| 63061930 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of other textile materials like venetian or austrian blinds | 12% |
| 63061990 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, and sunblinds, and camping goods made of other textile materials like all other excluding the above mentioned | 12% |
| 63062100 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of cotton | 12% |
| 63062200 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of synthetic fibres | 12% |
| 630629 | Of other textile materials | 12% |
| 63062910 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of other textile materials like jute | 12% |
| 63062990 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, and sunblinds, and camping goods made of other materials | 12% |
| 63063000 | Sails | 12% |
| 63063100 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of synthetic fibres | 12% |
| 63063910 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of other textile materials like blended cotton | 12% |
| 63063990 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, and sunblinds, and camping goods made of other textile materials excluding the above-mentioned | 12% |
| 630640 | Pneumatic mattresses | 12% |
| 63064000 | Pneumatic mattresses | 12% |
| 63064100 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, and sunblinds, camping goods, and pneumatic mattresses made of cotton | 12% |
| 63064900 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, and sunblinds, camping goods, and pneumatic mattresses made of other textile materials | 12% |
| 630690 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, and sunblinds, camping goods, and pneumatic mattresses made of other materials | 12% |
| 63069010 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of other cotton | 12% |
| 63069090 | Tents, boats, sailboards, or landcraft sails, tarpaulins, awnings, sunblinds, and camping goods made of other textile materials | 12% |
| 6307 | Other made-up items, including patterned dresses (sale value up to ₹1000 per piece) | 5% |
| 6307 | Other made-up items, including patterned dresses (sale value more than ₹1000 per piece) | 12% |
| 630710 | Clothes for floors, dishes, dusters, and similar cleaning supplies | 12% |
| 63071010 | Other made-up items, including patterns, clothes for floors, dishes, dusters, and similar cleaning supplies made of cotton | 12% |
| 63071020 | Other made-up items, including patterns, clothes for floors, dishes, dusters, and similar cleaning supplies made of man-made fibres | 12% |
| 63071030 | Other made-up items, including patterns, clothes for floors, dishes, dusters, and similar cleaning supplies made of cotton handloom | 12% |
| 63071090 | Other made-up items, including patterns, clothes for floors, dishes, dusters, and similar cleaning supplies made of other materials | 12% |
| 630720 | Life belts and life jackets | 12% |
| 63072010 | Other made-up items, including patterns, life belts, and life jackets made of cotton | 12% |
| 63072090 | Other made-up items, including patterns, life belts, and life jackets made of other material | 12% |
| 630790 | Other | 12% |
| 63079011 | Other made-up items, including pattern dress materials hand printed made of cotton | 12% |
| 63079012 | Other made-up items, including pattern dress materials hand printed made of silk | 12% |
| 63079013 | Other made-up items, including pattern dress materials hand printed made of man-made fibres | 12% |
| 63079019 | Other made-up items, including pattern dress materials hand printed made of other material | 12% |
| 63079020 | Other made-up items, including other pattern dress made up items of cotton | 12% |
| 63079090 | Other made-up items, including other pattern dress made-up items of other material | 12% |
| 6308 | Ii. Sets of woven fabric and yarn, with or without accessories, used to make rugs, tapestries, embroidered tablecloths or serviettes, or similar textile items, packaged for retail sale (sale price up to ₹1000 per piece). | 5% |
| 6308 | Ii. Sets of woven fabric and yarn, with or without accessories, used to make rugs, tapestries, embroidered tablecloths or serviettes, or similar textile items, packaged for retail sale (sale price more than ₹1000 per piece). | 12% |
| 6309 | Worn garments and other worn items (sale price up to ₹1000 per item) | 5% |
| 6309 | Worn garments and other worn items (sale price more than ₹1000 per item) | 12% |
| 63090000 | Worn garments and other worn items | 12% |
| 6310 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables (sale price up to ₹1000 per piece) | 5% |
| 6310 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables (sale price more than₹1000 per piece) | 12% |
| 631010 | Sorted | 12% |
| 63101010 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables made of woollen rags | 12% |
| 63101020 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables made of cotton rags | 12% |
| 63101030 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables made of gunny cuttings | 12% |
| 63101090 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables made of other material | 12% |
| 63109010 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables made of woollen rags | 12% |
| 63109020 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables made of cotton rags | 12% |
| 63109030 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables made of gunny cuttings | 12% |
| 63109040 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables made of synthetic rags. | 12% |
| 63109090 | Used or brand-new rags, scrap wine, cordage, rope, and cables, as well as worn-out pieces of textile materials' wine, cordage, rope, or cables made of other material excluding above mentioned | 12% |
Also Read - Understand the impact of GST on different business sectors
Understanding the Importance of Chapter 63
Chapter 63 contains an array of textile goods, including made-up textile articles, worn clothing, and rags, each subjected to different GST rates. The taxation system is formulated to ensure that essentials, such as textile items, remain rated low tax, whereas some more luxurious or decorative items would attract a greater rate of tax.For different businesses specialising in manufacturing, retail, or trading in textiles, familiarising themselves with HSN codes and proper GST rates is imperative in compliance and the most suitable advantages of taxation.Appropriate classification of goods under the right HSN codes would also assist them to avoid penalties and fetch input tax credit (ITC) via better profitability.Consumers will also benefit from knowing these tax rates when making buying decisions. Whether it's home textiles, packing material, or old clothes, the application of GST will lead to transparency and equitability within the taxation scheme.To find out the GST payable, use the online GST calculator. Enter the relevant information and find out the GST amount due to comply with legal norms.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the GST on bed linen and kitchen linen?
The GST on bed linen, table linen, toilet linen, and kitchen linen is 5% if the sale price is up to ₹1,000 per item. If the price is more than ₹1,000, the GST is 12%. This distinction makes luxury variants pay more tax while keeping low-cost textile items affordable.
What is the amount of GST on curtains and drapes?
Curtains, drapes, and indoor blinds are charged 12% GST since they are home décor products. They fall under the category of non-essential items; hence, they are charged a higher rate of tax than fundamental home fabrics.
Does GST apply to second-hand clothes?
Yes, second-hand clothing and other used textile articles are classified under HSN Code 6309 and are charged 5% GST. It is the lower rate of taxation to induce sale and re-sale and recycling of textiles, thus supporting the circular economy.
Which HSN code do tarpaulins come under?
Tarpaulins are classified under HSN code 6306 and incur a 12% GST rate. They are usually utilized for outdoor cover, weather protection, and temporary shelters, so they are classified in a slightly higher tax category.
Are cushion covers charged 5% or 12% GST?
Cushion covers fall under 6304 HSN code; the GST rate is 12%. As these are decorative items, they do not come under the lesser tax slab for basic domestic textiles.
What is the GST rate for textile sacks and bags?
Textile bags and sacks used for packaging are classified under HSN code 6305 and are subject to a 5% GST. They are necessary for bulk storage and transportation of products.
How is GST levied on used or new rags?
Second-hand or new rags are covered under HSN Code 6310 and attract a GST rate of 5%. Such rags find wide applications in industrial cleaning, production processes, and recycling, thereby becoming necessary for various industries.
What are made-up textile articles?
Fabric articles, made-up, are defined as finished or unfinished fabric products, including towels, curtains, cushion covers, and ornamental textile articles. They are pre-sewn and fit for consumption, distinguishing them from raw textile material.
Are businesses entitled to claim input tax credit (ITC) on items of Chapter 63?
Yes, textile sets can be claimed for input tax credit (ITC) at the purchase of textile goods under Chapter 63, subject to being GST-registered and filing tax returns. This assists firms in lowering their net tax outflow by charging off GST incurred on purchases against their GST to be paid on sales.
Are textile sets taxable under GST?
Yes, textile sets of woven fabric and yarn, with or without accessories, are covered under HSN Code 6308 and are charged a 12% GST rate. These sets are utilised for crafting, designing, and home decor purposes.
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.
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