Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61101900 specifically identifies Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Wool Or Fine Animal Hair : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Wool Or Fine Animal Hair : 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 61101900
Tax liability for Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Wool Or Fine Animal Hair : Other under HSN 61101900 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 61101900?
All businesses supplying Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Wool Or Fine Animal Hair : Other are obligated to use HSN 61101900 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
Commencing trade in Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Wool Or Fine Animal Hair : Other? Secure GST registration to handle taxes on HSN 61101900 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
Proper use of HSN Code 61101900 for Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Wool Or Fine Animal Hair : 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 61101900 falls under Chapter 61 – Articles Of Apparel And Cloth in the GST tariff schedule. This chapter covers various goods including Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Wool Or Fine Animal Hair : Other.
Yes, IGST at 5/12% is applicable when Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Wool Or Fine Animal Hair : 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 Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Wool Or Fine Animal Hair : Other must use HSN 61101900 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.