Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61071100 specifically identifies Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : Of Cotton for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : 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 61071100

The taxation of Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : Of Cotton under HSN Code 61071100 depends on supply location. Intrastate transactions require CGST at 2.5/6% and SGST/UTGST at 2.5/6%. Interstate supplies are charged IGST at 5/12%. Invoices should consistently use u for Articles Of Apparel And Cloth goods under Chapter 61.

Who Should Use HSN Code 61071100?

All businesses supplying Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : Of Cotton are obligated to use HSN 61071100 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

Entering the Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : Of Cotton market requires essential registrations. GST registration enables legal tax collection on HSN 61071100 goods. For cross-border trade in Articles Of Apparel And Cloth 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

Using HSN Code 61071100 accurately for Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : Of Cotton avoids compliance issues and facilitates credit claims. Monitor changes to 2.5/6%, 2.5/6%, and 5/12% rates for Chapter 61 – Articles Of Apparel And Cloth to maintain accurate filings and smooth business operations.

Frequently Asked Questions (FAQs)

What is the unit of measurement for HSN 61071100?

The standard unit of measurement for Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : Of Cotton under HSN Code 61071100 is u. All invoices and GST returns must reflect quantities using this measurement standard.

Is HSN Code 61071100 mandatory for small businesses?

Yes, businesses dealing in Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : Of Cotton must use HSN 61071100 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.

What happens if I use wrong HSN code for Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : Of Cotton?

Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 61071100 for Articles Of Apparel And Cloth goods before invoicing.

Do I need AD Code registration for exporting Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : Of Cotton?

Yes, AD Code registration is required for exporters dealing in Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Underpants And Briefs : Of Cotton under Articles Of Apparel And Cloth. This registration links your bank account to process foreign currency payments from overseas buyers.

More HSN codes from Chapter 61

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