Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61079920 specifically identifies Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair 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 Other Textile Materials : Of Wool Or Fine Animal Hair. 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 61079920

The taxation of Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair under HSN Code 61079920 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 61079920?

Every entity transacting in Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair must quote HSN Code 61079920 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

Looking to deal in Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair? GST registration is your first compliance requirement for HSN 61079920 goods. International traders in Articles Of Apparel And Cloth products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.

Why Correct Classification Matters

Correct HSN Code 61079920 application for Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair ensures smooth input credit utilization and assessment processes. Track 2.5/6%, 2.5/6%, and 5/12% rate changes for Chapter 61 – Articles Of Apparel And Cloth through official notifications for continuous compliance.

Frequently Asked Questions (FAQs)

What is HSN Code 61079920 used for?

HSN Code 61079920 is used to classify Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair 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.

What are the GST rates applicable on HSN 61079920?

For Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair, 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%.

Do I need GST registration to trade in Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair?

Yes, GST registration is mandatory for businesses dealing in Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair under HSN 61079920. This enables you to legally collect taxes and claim input credits on purchases.

What registrations are required for importing Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair?

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.

More HSN codes from Chapter 61

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