Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61052020 specifically identifies Mens Or Boys Shirts, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Mens Or Boys Shirts, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres. Tax rates applicable include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12 for interstate movements. The standard unit of measurement is u.
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 61052020
The taxation of Mens Or Boys Shirts, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres under HSN Code 61052020 depends on supply location. Intrastate transactions require CGST at 0.06 and SGST/UTGST at 0.06. Interstate supplies are charged IGST at 0.12. Invoices should consistently use u for Articles Of Apparel And Cloth goods under Chapter 61.
Who Should Use HSN Code 61052020?
All businesses supplying Mens Or Boys Shirts, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres are obligated to use HSN 61052020 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
Starting a business involving Mens Or Boys Shirts, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres? GST registration is mandatory for collecting and remitting taxes on HSN 61052020 goods. Companies planning international trade within Articles Of Apparel And Cloth must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Correct HSN Code 61052020 application for Mens Or Boys Shirts, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres ensures smooth input credit utilization and assessment processes. Track 0.06, 0.06, and 0.12 rate changes for Chapter 61 – Articles Of Apparel And Cloth through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
HSN Code 61052020 is used to classify Mens Or Boys Shirts, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres 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 Man-Made Fibres : Of Artificial Fibres, 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 Man-Made Fibres : Of Artificial Fibres under HSN 61052020. 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.