Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61099020 specifically identifies T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres for taxation purposes. This classification is mandatory for all businesses engaged in the supply of T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : 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 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 61099020
Goods classified as T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres under HSN 61099020 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 u as the measurement standard for Chapter 61 – Articles Of Apparel And Cloth products.
Who Should Use HSN Code 61099020?
All businesses supplying T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres are obligated to use HSN 61099020 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
Planning to trade in T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres? Complete GST registration to legally collect taxes on goods under HSN 61099020. 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
Correct HSN Code 61099020 application for T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres 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)
Official GST rates for T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres under HSN 61099020 are published in government notifications and the CBIC website. Current rates are CGST 2.5/6%, SGST/UTGST 2.5/6%, and IGST 5/12%.
Yes, online marketplaces and e-commerce operators selling T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres must mention HSN Code 61099020 on invoices. This Articles Of Apparel And Cloth classification applies to all sales channels under Chapter 61.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres under HSN 61099020.
GST rates for T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Artificial Fibres and other Articles Of Apparel And Cloth products under Chapter 61 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.5/6%, 2.5/6%, and 5/12% revisions.