GST Rate & HSN Code for Articles of Apparel and Clothing
Chapter 61 of the Goods and Services Tax Act deals with GST on clothes, which extends to articles of apparel and clothing accessories (including knitted and crocheted materials) for men, women, and children.
It excludes goods like brassieres, girdles, corsets, braces, suspenders, garters, and similar articles and parts (6212), worn items of clothing and other worn items of heading (6309), and orthopaedic appliances, surgical belts, trusses, or the like (9021).
Let us take a look at the implications of GST on clothes and the appropriate rates.
GST Rate and HSN Code for Articles of Apparel and Clothing Accessories, Knitted or Crocheted
The GST rate on clothes and textile fabric, along with the corresponding HSN codes, effective from 01.07.2017, are tabulated below:
|
HSN Code |
Description |
GST on Clothes (Calculated on per-piece value) |
|
6101 |
Men’s or boys’ jackets and coats, which also covers overcoats, carcoats, cloaks, capes, anoraks (including Ski Jackets), windcheaters, wind jackets, and other similar articles - knitted or crocheted but other than those of heading 6103 |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6102 |
Women’s or girls’ jackets and coats, which also covers overcoats, carcoats, cloaks, capes, anoraks (including Ski Jackets), windcheaters, wind jackets, and other similar articles - knitted or crocheted but other than those of heading 6104 |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6103 |
Men’s or boys’ wear that includes suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches, and shorts (other than swimwear) - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6104 |
Women’s or girls’ wear that includes suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches, and shorts (other than swimwear) - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6105 |
Men’s or boys’ shirts - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6106 |
Women’s or girls’ blouses, shirt blouses, and shirts - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6107 |
Men’s or boys’ innerwear, like, underpants, briefs, nightshirts, pyjamas, dressing gowns, bathrobes, and similar articles - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6108 |
Women’s or girls’ intimate wear, such as slips, petticoats, panties, nightdresses, maxis, pyjamas, negligees, dressing gowns, bathrobes, and similar articles - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6109 |
T-shirts, singlets, and other vests - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6110 |
Jerseys, cardigans, pullovers, waistcoats, and similar articles - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6111 |
Babies’ garments and similar clothing accessories - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6112 |
Tracksuits, ski suits, and swimwear - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6113 |
Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6114 |
Other garments - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6115 |
Pantyhose, stockings, socks, tights, and other hosiery items, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6116 |
Hand gloves, mitts, and mittens - knitted or crocheted |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
|
6117 |
Other clothing accessories made up through knitting or crochet as well as knitted or crocheted parts of garments or of clothing accessories |
5% for costs less than or equal to Rs. 1,000/- 12% for costs greater than Rs. 1,000/- |
The above garments are further classified based on the fabric or material, with some common types being:
- Cotton
- Wool or fine animal hair
- Silk
- Synthetic fibre
- Artificial fibre
- Other textile material
Conclusion
Chapter 61 of the GST on clothes is extremely vast and extensive. And while it may seem impossible to memorize every code and every tax rate, it is easier to keep track by following a classic rule of thumb - any item priced less than or equal to Rs. 1,000/- attracts taxation at 5% while anything above the Rs. 1,000/- mark will be taxed at 12%. The rest is more or less intuitive. For instance, clothing items made from material such as Kashmir/Cashmere goats (animal hair) would implicitly cost anywhere in excess of Rs. 1,000/- and would attract GST at 12% - and so on.