61103020 is the designated HSN classification for Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres, categorized under Chapter 61 – Articles Of Apparel And Cloth in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial 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 61103020
The tax structure for Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres under HSN Code 61103020 follows a dual taxation model. CGST is levied at 2.5/6% and SGST/UTGST at 2.5/6% for intrastate sales. Interstate transactions attract IGST at 5/12%. All invoices must record quantities in u as the standard measurement for goods under Chapter 61 – Articles Of Apparel And Cloth.
Who Should Use HSN Code 61103020?
Manufacturers, wholesalers, retailers, and exporters dealing in Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres are required to mention HSN 61103020 on all tax documents. This classification under Articles Of Apparel And Cloth applies to businesses of all sizes operating within Chapter 61. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Commencing trade in Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres? Secure GST registration to handle taxes on HSN 61103020 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
Using HSN Code 61103020 accurately for Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres 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)
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 61103020 for accurate classification of Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres.
Yes, registered businesses can claim input tax credit on Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres purchases made under HSN 61103020. Ensure your supplier mentions correct HSN code and GST rates (2.5/6%, 2.5/6%) on the invoice.
CGST at 2.5/6% plus SGST/UTGST at 2.5/6% applies when Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres is sold within the same state. IGST at 5/12% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Man-Made Fibres : Of Artificial Fibres internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.