Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61109000 specifically identifies Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Other Textile Materials 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 Other Textile Materials. 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 61109000
The tax structure for Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Other Textile Materials under HSN Code 61109000 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 61109000?
All businesses supplying Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Other Textile Materials are obligated to use HSN 61109000 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 Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Other Textile Materials? Complete GST registration to legally collect taxes on goods under HSN 61109000. 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
Accurate application of HSN Code 61109000 for Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Other Textile Materials 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)
HSN Code 61109000 is used to classify Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Other Textile Materials under Chapter 61 – Articles Of Apparel And Cloth for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Other Textile Materials, CGST applies at 2.5/6% and SGST/UTGST at 2.5/6% for intrastate supplies. Interstate transactions are taxed under IGST at 5/12%.
Yes, GST registration is mandatory for businesses dealing in Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted - Of Other Textile Materials under HSN 61109000. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Articles Of Apparel And Cloth, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.