Chapter 58 of the GST framework covers Special Woven Fabrics; Tufted, and HSN Code 58109100 specifically identifies Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton. Tax rates applicable include CGST at 6.00%, SGST/UTGST at 6.00%, and IGST at 12.00% for interstate movements. The standard unit of measurement is N.a.
HSN Codes under Chapter 58 – Special Woven Fabrics; Tufted
Below are related HSN codes from Chapter 58 – Special Woven Fabrics; Tufted for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Special Woven Fabrics; Tufted... | 58011000 | Woven Pile Fabrics And Chenille Fabrics, Other Tha... | 0.025 | 0.025 | 0.05 |
| Special Woven Fabrics; Tufted... | 58012100 | Woven Pile Fabrics And Chenille Fabrics, Other Tha... | 0.025 | 0.025 | 0.05 |
| Special Woven Fabrics; Tufted... | 58012210 | Woven Pile Fabrics And Chenille Fabrics, Other Tha... | 2.50% | 2.50% | 5.00% |
| Special Woven Fabrics; Tufted... | 58012290 | Woven Pile Fabrics And Chenille Fabrics, Other Tha... | 0.025 | 0.025 | 0.05 |
| Special Woven Fabrics; Tufted... | 58012300 | Woven Pile Fabrics And Chenille Fabrics, Other Tha... | 0.025 | 0.025 | 0.05 |
| Special Woven Fabrics; Tufted... | 58012600 | Woven Pile Fabrics And Chenille Fabrics, Other Tha... | 0.025 | 0.025 | 0.05 |
| Special Woven Fabrics; Tufted... | 58012710 | Woven Pile Fabrics And Chenille Fabrics, Other Tha... | 2.50% | 2.50% | 5.00% |
| Special Woven Fabrics; Tufted... | 58012720 | Woven Pile Fabrics And Chenille Fabrics, Other Tha... | 2.50% | 2.50% | 5.00% |
| Special Woven Fabrics; Tufted... | 58012790 | Woven Pile Fabrics And Chenille Fabrics, Other Tha... | 0.025 | 0.025 | 0.05 |
| Special Woven Fabrics; Tufted... | 58013100 | Woven Pile Fabrics And Chenille Fabrics, Other Tha... | 0.025 | 0.025 | 0.05 |
GST Rates for HSN 58109100
For Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton classified under HSN Code 58109100, tax computation follows GST principles. CGST at 6.00% plus SGST/UTGST at 6.00% covers intrastate sales. IGST at 12.00% applies to interstate transactions. N.a is the prescribed measurement for Special Woven Fabrics; Tufted under Chapter 58.
Who Should Use HSN Code 58109100?
Any business engaged in supplying Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton must apply HSN 58109100 on invoices. The Special Woven Fabrics; Tufted category under Chapter 58 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Entering the Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton market requires essential registrations. GST registration enables legal tax collection on HSN 58109100 goods. For cross-border trade in Special Woven Fabrics; Tufted items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate HSN Code 58109100 usage for Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton simplifies reconciliation and protects against penalties. Keep current with 6.00%, 6.00%, and 12.00% updates for Chapter 58 – Special Woven Fabrics; Tufted to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 58109100 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 58109100 for accurate classification of Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton.
Can I claim input tax credit on Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton purchases?
Yes, registered businesses can claim input tax credit on Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton purchases made under HSN 58109100. Ensure your supplier mentions correct HSN code and GST rates (6.00%, 6.00%) on the invoice.
What is the difference between CGST and IGST for HSN 58109100?
CGST at 6.00% plus SGST/UTGST at 6.00% applies when Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton is sold within the same state. IGST at 12.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton domestically?
No, Import Export Code is only required if you plan to import or export Embroidery In The Piece, In Strips Or In Motifs - Other Embroidery: Of Cotton internationally. For domestic trade within Special Woven Fabrics; Tufted, GST registration is sufficient.
