Under the GST regime, HSN Code 61059090 classifies Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other within Chapter 61 – Articles Of Apparel And Cloth. This code is essential for businesses to correctly calculate and remit taxes on Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other. The applicable rates are CGST at 0.06, SGST/UTGST at 0.06 for within-state sales, and IGST at 0.12 for interstate supplies. Goods are quantified using 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 61059090

The tax structure for Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other under HSN Code 61059090 follows a dual taxation model. CGST is levied at 0.06 and SGST/UTGST at 0.06 for intrastate sales. Interstate transactions attract IGST at 0.12. All invoices must record quantities in u as the standard measurement for goods under Chapter 61 – Articles Of Apparel And Cloth.

Who Should Use HSN Code 61059090?

Every entity transacting in Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other must quote HSN Code 61059090 on invoices. This includes traders, distributors, and e-commerce sellers operating under Articles Of Apparel And Cloth. Chapter 61 mandates this classification for accurate tax computation across the supply chain.

Business Registration Requirements

Starting a business involving Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other? GST registration is mandatory for collecting and remitting taxes on HSN 61059090 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

Accurate application of HSN Code 61059090 for Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 61 – Articles Of Apparel And Cloth should monitor rate updates (0.06, 0.06, 0.12) through official notifications to maintain seamless compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 61059090 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 61059090 for accurate classification of Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other.

Can I claim input tax credit on Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other purchases?

Yes, registered businesses can claim input tax credit on Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other purchases made under HSN 61059090. Ensure your supplier mentions correct HSN code and GST rates (0.06, 0.06) on the invoice.

What is the difference between CGST and IGST for HSN 61059090?

CGST at 0.06 plus SGST/UTGST at 0.06 applies when Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other is sold within the same state. IGST at 0.12 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other domestically?

No, Import Export Code is only required if you plan to import or export Mens Or Boys Shirts, Knitted Or Crocheted - Of Other Textile Materials : Other internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.

More HSN codes from Chapter 61

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