Introduction
When it comes to trading garments like Kurtis, it’s crucial to use the correct HS (Harmonized System) or HSN (Harmonized System of Nomenclature) codes. These codes play a vital role in ensuring consistent taxation and seamless global trade. To determine the Goods and Services Tax (GST) applicable to goods, India primarily uses HSN codes. This article provides a detailed guide on the relevant HS/HSN codes for Kurtis and other garments, along with the corresponding GST rates, effective dates, and any applicable rate revisions.
Understanding HS and HSN Codes
We systematically structure HSN codes to classify goods and services. Here’s how the structure works:
- The first two digits represent the chapter in which the goods fall.
- The following two digits represent the chapter's heading.
- The last two digits represent the specific product.
For Indian GST purposes, we can extend HSN codes to 8 digits for more detailed classification.
Various HSN codes classify Kurtis and similar garments based on their material and design. Below are the most relevant HS and HSN codes along with the applicable GST rates.
HSN Codes and GST Rates for Kurtis and Similar Garments
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of apparel and clothing accessories, not knitted or crocheted | Women’s or girls’ blouses, shirts, and shirt-blouses – Of silk or silk waste: Other | 62061090 | 12% | 0% | 01/07/2017 | – |
| Articles of apparel and clothing accessories, not knitted or crocheted | Women’s or girls’ blouses, shirts, and shirt-blouses – Of man-made fibers | 62064000 | 12% | 0% | 01/07/2017 | – |
| Articles of apparel and clothing accessories, not knitted or crocheted | Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (Other than swimwear) – Suits: Of cotton | 62041200 | 12% | 0% | 01/07/2017 | – |
| Articles of apparel and clothing accessories, not knitted or crocheted | Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (Other than swimwear) – Ensembles: Of other textile materials: Of silk: Other | 62042919 | 12% | 0% | 01/07/2017 | – |
| Wood and articles of wood; wood charcoal | Other articles of wood – Other: Spools, cops, bobbins, sewing thread reels, and the like, of turned wood: Other | 44219019 | 12% | 0% | 15/11/2017 | – |
Additional HSN Codes for Garments and Apparel
HS Code: 4421
| HS Code | HSN Code | Description | GST Rate |
|---|---|---|---|
| 4421 | 44219019 | Spools, bobbins, etc., of turned wood for other than textile machinery. (Includes Ladies Kurtis) | 12% |
| 6114 | 61149090 | Special garments for professional, sporting, or other purposes, knitted or crocheted. (Includes Hoodies, Disposable Gowns, Underwear, and Ladies Kurtis) | 0% |
| 6204 | 620449 | Women’s or girls’ suits, jackets, dresses, skirts, trousers, divided skirts, etc. (Includes Ladies Kurtis) | 0% |
| 6206 | 620610 | Women’s or girls’ blouses, shirts, and shirt-blouses of silk or silk waste (excluding knitted or crocheted vests). (Includes Readymade Kurtis) | 0% |
| 6211 | 61141120 | Cotton garments other than Kurtis, with or without dupatta. (Includes Ladies Suits, Readymade Kurtis, and Tops) | 0% |
HSN Code 4421: Other Articles of Wood, N.E.S.
| HS Code | Description | GST% |
|---|---|---|
| 442110 | Clothes hangers of wood | 12% |
| 442190 | Other articles of wood, n.e.s. Products include: Stall Fabrication | 12% |
| 442191 | Articles of bamboo, n.e.s. | 12% |
| 442192 | Articles of wood, n.e.s. | 12% |
| 44219001 | Spools, cops, bobbins, and other turned wood products for cotton machinery | 12% |
| 44219003 | Spools, cops, bobbins, etc. of turned wood for jute machinery | 12% |
| 44219004 | Spools, cops, bobbins, etc. of turned wood for silk and synthetic fiber machinery | 12% |
| 44219005 | Spools, cops, bobbins, etc. of turned wood for other textile machinery | 12% |
| 44219007 | Spools, cops, bobbins, and other types of turned wood for use in other textile machinery. Products include: Ladies Kurtis | 12% |
| 44219008 | Wood paving blocks | 12% |
| 44219009 | Match splints | 12% |
| 44219010 | Pencils slates | 12% |
| 44219011 | Wooden parts used for paddles and rudders in ships and boats | 12% |
| 44219070 | Articles of plywood, firewood, and metal storage boxes | 12% |
| 44219090 | Other wooden articles include boards, kitchenware, and cradle fabrication. | 12% |
HSN Code 6114: Special Garments for Professional, Sporting, or Other Purposes, n.e.s., Knitted or Crocheted
| HS Code | Description | GST% |
|---|---|---|
| 611410 | Special garments for professional or sporting purposes, made of wool or fine animal hair, knitted or crocheted | 0% |
| 611420 | Special garments for professional or sporting purposes, n.e.s. of cotton, knitted or crocheted | 0% |
| 611430 | Special garments for professional or sporting purposes, n.e.s. of man-made fibers, knitted or crocheted | 0% |
| 611490 | Other garments made of cotton, knitted, or crocheted (including sweatshirts, hoodies, and jumpers) | 0% |
| 61149010 | Other garments made of wool or fine animal hair | 0% |
| 61149020 | Other garments made of synthetic fibers (including bikinis, jumpers) | 0% |
| 61149030 | Other garments made of silk | 0% |
| 61149090 | Other garments made of other fibers (including hoodies, disposable gowns, isolation gowns) | 0% |
HSN Code 6204: Women’s or Girls’ Suits, Ensembles, Jackets, Dresses, Skirts, etc.
| HS Code | Description | GST% |
|---|---|---|
| 620411 | Women’s or girls’ suits of wool or fine animal hair | 0% |
| 620412 | Women’s or girls’ suits of cotton (including readymade suits) | 0% |
| 620413 | Women’s or girls’ suits of synthetic fibers (including knitted or crocheted suits) | 0% |
| 620419 | Women’s or girls’ suits of other materials | 0% |
| 620421 | Women’s or girls’ dresses of wool or fine animal hair | 0% |
| 620422 | Women’s or girls’ dresses of cotton | 0% |
| 620423 | Women’s or girls’ dresses of synthetic fibers | 0% |
| 620429 | Women’s or girls’ dresses of other materials (including readymade dresses) | 0% |
| 620431 | Women’s or girls’ jackets of wool or fine animal hair | 0% |
| 620432 | Women’s or girls’ jackets of cotton (including wind jackets) | 0% |
| 620433 | Women’s or girls’ jackets of synthetic fibers | 0% |
| 620439 | Women’s or girls’ jackets of other materials | 0% |
| 620441 | Women’s or girls’ skirts of wool or fine animal hair | 0% |
| 620442 | Women’s or girls’ skirts of cotton | 0% |
| 620443 | Women’s or girls’ skirts of synthetic fibers | 0% |
| 620444 | Women’s or girls’ skirts of other materials | 0% |
HSN Code 6206: Women’s or Girls’ Blouses, Shirts, and Shirt-Blouses (Excluding Knitted or Crocheted and Vests)
| HS Code | Description | GST% |
|---|---|---|
| 620610 | Women’s or girls’ blouses, shirts, and shirt-blouses of silk or silk waste | 0% |
| 620620 | Women’s or girls’ blouses, shirts, and shirt-blouses of wool or fine animal hair | 0% |
| 620630 | Women’s or girls’ blouses, shirts, and shirt-blouses of cotton | 0% |
| 620640 | Women’s or girls’ blouses, shirts, and shirt-blouses of man-made fibers | 0% |
| 620690 | Women’s or girls’ blouses, shirts, and shirt-blouses of other textile materials (includes readymade Kurtis) | 0% |
HSN Code 6211: Tracksuits, Ski Suits, Swimwear, and Other Garments, n.e.s.
| HS Code | Description | GST% |
|---|---|---|
| 621111 | Men’s or boys’ swimwear (excluding knitted or crocheted) | 0% |
| 621112 | Women’s or girls’ swimwear (excluding knitted or crocheted) | 0% |
| 621120 | Ski suits (excluding knitted or crocheted) | 0% |
| 621131 | Men’s or boys’ track suits and other garments, n.e.s. of wool or fine animal hair | 0% |
| 621132 | Men’s or boys’ track suits and other garments, n.e.s. of cotton (includes reflective fabric) | 0% |
| 621139 | Men’s or boys’ track suits and other garments, n.e.s. of man-made fibers | 0% |
| 621141 | Women’s or girls’ track suits and other garments, n.e.s. of wool or fine animal hair | 0% |
| 621142 | Women’s or girls’ track suits and other garments, n.e.s. of cotton (includes cotton Kurtis and dupattas) | 0% |
Frequently Asked Questions (FAQs)
-
What is the primary difference between the HS Code and the HSN Code?
The HS Code is a global standard for classifying products, while the HSN Code is an extended version of the HS used in India for GST classification. -
How do I determine the HSN code for Kurtis?
HSN codes can be determined based on the type of fabric, whether the kurtis are knitted, crocheted, or woven, and the intended use. -
Can a single HSN code apply to multiple products?
Yes, an HSN code can apply to several products if they fall under the same category, such as ready-made garments. -
Why do GST rates vary for different Kurtis?
The GST rate can vary depending on factors like material composition, usage, and whether the kurti is sold for professional or casual wear. -
Are handcrafted kurtis classified differently?
Handcrafted kurtis may have a different classification depending on their unique characteristics. -
Where can I find the latest HSN codes for Kurtis?
Government GST portals, trade websites, and industry-specific resources like Drip Capital are all reliable sources. -
What should I do if I use the wrong HSN code?
Using the wrong HSN code can result in incorrect tax filings and penalties. It’s advisable to consult a tax expert. -
How frequently are HSN codes updated?
International standards and local trade regulations inform the periodic updates of HSN codes. -
Are the GST rates fixed?
Government notifications can modify GST rates, so staying updated is crucial. -
What documentation is required for applying the correct HSN code?
Documentation such as product specifications, invoices, and supply chain details is essential for accurate classification.
Conclusion
Understanding the correct HS and HSN codes, as well as their respective GST rates, is critical for businesses involved in the sale, purchase, or export of Kurtis and other garments. This article has provided a detailed overview of the relevant codes and rates, ensuring better compliance and smoother trading operations.
