61051090 is the designated HSN classification for Mens Or Boys Shirts, Knitted Or Crocheted - Of Cotton : Other, categorized under Chapter 61 – Articles Of Apparel And Cloth in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Mens Or Boys Shirts, Knitted Or Crocheted - Of Cotton : Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.06, SGST/UTGST at 0.06 for local transactions, and IGST at 0.12 for interstate supplies. Quantities are measured in u for billing purposes.
HSN Codes under Chapter 61 – Articles Of Apparel And Cloth
Below are related HSN codes from Chapter 61 – Articles Of Apparel And Cloth for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Articles Of Apparel And Cloth... | 61011010 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 6.00% | 6.00% | 12% |
| Articles Of Apparel And Cloth... | 61011020 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 6.00% | 6.00% | 12% |
| Articles Of Apparel And Cloth... | 61011090 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 0.06 | 0.06 | 0.12 |
| Articles Of Apparel And Cloth... | 61012000 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 0.06 | 0.06 | 0.12 |
| Articles Of Apparel And Cloth... | 61013010 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 6.00% | 6.00% | 12% |
| Articles Of Apparel And Cloth... | 61013020 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 0.06 | 0.06 | 0.12 |
| Articles Of Apparel And Cloth... | 61019010 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 6.00% | 6.00% | 12% |
| Articles Of Apparel And Cloth... | 61019090 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 0.06 | 0.06 | 0.12 |
| Articles Of Apparel And Cloth... | 61021000 | Womens Or Girls Overcoats, Car-Coats, Capes, Cloak... | 0.06 | 0.06 | 0.12 |
| Articles Of Apparel And Cloth... | 61022000 | Womens Or Girls Overcoats, Car-Coats, Capes, Cloak... | 0.06 | 0.06 | 0.12 |
GST Rates for HSN 61051090
Tax liability for Mens Or Boys Shirts, Knitted Or Crocheted - Of Cotton : Other under HSN 61051090 varies by transaction geography. CGST at 0.06 combined with SGST/UTGST at 0.06 applies to local sales. Interstate movement attracts IGST at 0.12. All billing for Chapter 61 – Articles Of Apparel And Cloth products must use u.
Who Should Use HSN Code 61051090?
All businesses supplying Mens Or Boys Shirts, Knitted Or Crocheted - Of Cotton : Other are obligated to use HSN 61051090 on tax invoices. From producers to retailers within Articles Of Apparel And Cloth, Chapter 61 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Looking to deal in Mens Or Boys Shirts, Knitted Or Crocheted - Of Cotton : Other? GST registration is your first compliance requirement for HSN 61051090 goods. International traders in Articles Of Apparel And Cloth products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Using HSN Code 61051090 accurately for Mens Or Boys Shirts, Knitted Or Crocheted - Of Cotton : Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.06, 0.06, and 0.12 rates for Chapter 61 – Articles Of Apparel And Cloth to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 61051090 is used to classify Mens Or Boys Shirts, Knitted Or Crocheted - Of Cotton : Other under Chapter 61 – Articles Of Apparel And Cloth for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Mens Or Boys Shirts, Knitted Or Crocheted - Of Cotton : Other, CGST applies at 0.06 and SGST/UTGST at 0.06 for intrastate supplies. Interstate transactions are taxed under IGST at 0.12.
Yes, GST registration is mandatory for businesses dealing in Mens Or Boys Shirts, Knitted Or Crocheted - Of Cotton : Other under HSN 61051090. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Articles Of Apparel And Cloth, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.