Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61079220 specifically identifies Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :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 Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres. 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 N.a.

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 61079220

Goods classified as Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres under HSN 61079220 are taxed based on transaction type. Local sales attract CGST at 2.5%/6% plus SGST/UTGST at 2.5%/6%. For supplies crossing state boundaries, IGST at 5/12% applies. Documentation must reflect N.a as the measurement standard for Chapter 61 – Articles Of Apparel And Cloth products.

Who Should Use HSN Code 61079220?

All businesses supplying Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres are obligated to use HSN 61079220 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

Commencing trade in Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres? Secure GST registration to handle taxes on HSN 61079220 classified goods. Businesses with international operations in Articles Of Apparel And Cloth need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.

Why Correct Classification Matters

Proper use of HSN Code 61079220 for Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres streamlines audit processes and supports valid credit claims. Stay updated on 2.5%/6%, 2.5%/6%, and 5/12% rates for Chapter 61 – Articles Of Apparel And Cloth through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 61079220 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 61079220 for accurate classification of Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres.

Can I claim input tax credit on Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres purchases?

Yes, registered businesses can claim input tax credit on Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres purchases made under HSN 61079220. Ensure your supplier mentions correct HSN code and GST rates (2.5%/6%, 2.5%/6%) on the invoice.

What is the difference between CGST and IGST for HSN 61079220?

CGST at 2.5%/6% plus SGST/UTGST at 2.5%/6% applies when Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres is sold within the same state. IGST at 5/12% is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres domestically?

No, Import Export Code is only required if you plan to import or export Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.

More HSN codes from Chapter 61

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