61099010 is the designated HSN classification for T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres, categorized under Chapter 61 – Articles Of Apparel And Cloth in the GST tariff structure. Businesses involved in trading, manufacturing, or importing T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 2.5/6%, SGST/UTGST at 2.5/6% for local transactions, and IGST at 5/12% for interstate supplies. Quantities are measured in u for billing purposes.
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 61099010
Tax liability for T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres under HSN 61099010 varies by transaction geography. CGST at 2.5/6% combined with SGST/UTGST at 2.5/6% applies to local sales. Interstate movement attracts IGST at 5/12%. All billing for Chapter 61 – Articles Of Apparel And Cloth products must use u.
Who Should Use HSN Code 61099010?
Any business engaged in supplying T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres must apply HSN 61099010 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
Commencing trade in T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres? Secure GST registration to handle taxes on HSN 61099010 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
Accurate application of HSN Code 61099010 for T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 61 – Articles Of Apparel And Cloth should monitor rate updates (2.5/6%, 2.5/6%, 5/12%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 61099010?
The standard unit of measurement for T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres under HSN Code 61099010 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 61099010 mandatory for small businesses?
Yes, businesses dealing in T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres must use HSN 61099010 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 T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 61099010 for Articles Of Apparel And Cloth goods before invoicing.
Do I need AD Code registration for exporting T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres?
Yes, AD Code registration is required for exporters dealing in T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Synthetic Fibres under Articles Of Apparel And Cloth. This registration links your bank account to process foreign currency payments from overseas buyers.
