Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61122010 specifically identifies Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk. 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 kg..
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 61122010
The tax structure for Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk under HSN Code 61122010 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 kg. as the standard measurement for goods under Chapter 61 – Articles Of Apparel And Cloth.
Who Should Use HSN Code 61122010?
Manufacturers, wholesalers, retailers, and exporters dealing in Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk are required to mention HSN 61122010 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 Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk? Secure GST registration to handle taxes on HSN 61122010 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
Accurate HSN Code 61122010 usage for Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk simplifies reconciliation and protects against penalties. Keep current with 2.5/6%, 2.5/6%, and 5/12% updates for Chapter 61 – Articles Of Apparel And Cloth to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 61122010 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 61122010 for accurate classification of Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk.
Can I claim input tax credit on Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk purchases?
Yes, registered businesses can claim input tax credit on Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk purchases made under HSN 61122010. 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 61122010?
CGST at 2.5/6% plus SGST/UTGST at 2.5/6% applies when Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : 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 Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk domestically?
No, Import Export Code is only required if you plan to import or export Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted - Ski Suits : Of Silk internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.
