Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61079990 specifically identifies Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Other 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 : Other. 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 61079990
The taxation of Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Other under HSN Code 61079990 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 61079990?
Any business engaged in supplying Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Other must apply HSN 61079990 on invoices. The Articles Of Apparel And Cloth category under Chapter 61 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Other? Complete GST registration to legally collect taxes on goods under HSN 61079990. Businesses importing or exporting Articles Of Apparel And Cloth products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Proper use of HSN Code 61079990 for Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Other 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)
HSN Code 61079990 falls under Chapter 61 – Articles Of Apparel And Cloth in the GST tariff schedule. This chapter covers various goods including Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Other.
Yes, IGST at 5/12% is applicable when Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Other is supplied interstate or imported. For local sales within a state, CGST at 2.5/6% and SGST/UTGST at 2.5/6% apply instead.
Yes, e-commerce sellers dealing in Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Other Textile Materials : Other must use HSN 61079990 on their invoices. This applies to all online platforms operating under Articles Of Apparel And Cloth classification.
To import goods under Articles Of Apparel And Cloth, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.