Under the GST regime, HSN Code 61099030 classifies T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk within Chapter 61 – Articles Of Apparel And Cloth. This code is essential for businesses to correctly calculate and remit taxes on T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk. The applicable rates are CGST at 2.5/6%, SGST/UTGST at 2.5/6% for within-state sales, and IGST at 5/12% for interstate supplies. Goods are quantified using 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 61099030
For T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk classified under HSN Code 61099030, tax computation follows GST principles. CGST at 2.5/6% plus SGST/UTGST at 2.5/6% covers intrastate sales. IGST at 5/12% applies to interstate transactions. u is the prescribed measurement for Articles Of Apparel And Cloth under Chapter 61.
Who Should Use HSN Code 61099030?
All businesses supplying T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk are obligated to use HSN 61099030 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
Entering the T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk market requires essential registrations. GST registration enables legal tax collection on HSN 61099030 goods. For cross-border trade in Articles Of Apparel And Cloth items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 61099030 accurately for T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk avoids compliance issues and facilitates credit claims. Monitor changes to 2.5/6%, 2.5/6%, and 5/12% rates for Chapter 61 – Articles Of Apparel And Cloth to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 61099030 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 61099030 for accurate classification of T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk.
Can I claim input tax credit on T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk purchases?
Yes, registered businesses can claim input tax credit on T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk purchases made under HSN 61099030. 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 61099030?
CGST at 2.5/6% plus SGST/UTGST at 2.5/6% applies when T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk 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 T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk domestically?
No, Import Export Code is only required if you plan to import or export T-Shirts, Singlets And Other Vests, Knitted Or Crocheted -Of Other Textile Materials : Of Silk internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.
