Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61061000 specifically identifies Womens Or Girls Blouses, Shirts And Shirt-Blouses, Knitted Or Crocheted - Of Cotton for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Womens Or Girls Blouses, Shirts And Shirt-Blouses, Knitted Or Crocheted - Of Cotton. Tax rates applicable include CGST at 2.5/6%, SGST/UTGST at 2.5/6%, and IGST at 5/12% 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 61061000
The tax structure for Womens Or Girls Blouses, Shirts And Shirt-Blouses, Knitted Or Crocheted - Of Cotton under HSN Code 61061000 follows a dual taxation model. CGST is levied at 2.5/6% and SGST/UTGST at 2.5/6% for intrastate sales. Interstate transactions attract IGST at 5/12%. 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 61061000?
All businesses supplying Womens Or Girls Blouses, Shirts And Shirt-Blouses, Knitted Or Crocheted - Of Cotton are obligated to use HSN 61061000 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 Womens Or Girls Blouses, Shirts And Shirt-Blouses, Knitted Or Crocheted - Of Cotton? GST registration is mandatory for collecting and remitting taxes on HSN 61061000 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 HSN Code 61061000 usage for Womens Or Girls Blouses, Shirts And Shirt-Blouses, Knitted Or Crocheted - Of Cotton simplifies reconciliation and protects against penalties. Keep current with 2.5/6%, 2.5/6%, and 5/12% updates for Chapter 61 – Articles Of Apparel And Cloth to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 61061000 is used to classify Womens Or Girls Blouses, Shirts And Shirt-Blouses, Knitted Or Crocheted - Of Cotton 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 Womens Or Girls Blouses, Shirts And Shirt-Blouses, Knitted Or Crocheted - Of Cotton, CGST applies at 2.5/6% and SGST/UTGST at 2.5/6% for intrastate supplies. Interstate transactions are taxed under IGST at 5/12%.
Yes, GST registration is mandatory for businesses dealing in Womens Or Girls Blouses, Shirts And Shirt-Blouses, Knitted Or Crocheted - Of Cotton under HSN 61061000. 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.