Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61124990 specifically identifies Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted Womens Or Girls Swimwear :Of Other Textile Materials : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted Womens Or Girls Swimwear :Of Other Textile Materials : 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 61124990
The taxation of Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted Womens Or Girls Swimwear :Of Other Textile Materials : Other under HSN Code 61124990 depends on supply location. Intrastate transactions require CGST at 2.5/6% and SGST/UTGST at 2.5/6%. Interstate supplies are charged IGST at 5/12%. Invoices should consistently use u for Articles Of Apparel And Cloth goods under Chapter 61.
Who Should Use HSN Code 61124990?
All businesses supplying Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted Womens Or Girls Swimwear :Of Other Textile Materials : Other are obligated to use HSN 61124990 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 Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted Womens Or Girls Swimwear :Of Other Textile Materials : Other market requires essential registrations. GST registration enables legal tax collection on HSN 61124990 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 61124990 accurately for Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted Womens Or Girls Swimwear :Of Other Textile Materials : Other 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 61124990 for accurate classification of Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted Womens Or Girls Swimwear :Of Other Textile Materials : Other.
Yes, registered businesses can claim input tax credit on Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted Womens Or Girls Swimwear :Of Other Textile Materials : Other purchases made under HSN 61124990. 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 Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted Womens Or Girls Swimwear :Of Other Textile Materials : Other 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 Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted Womens Or Girls Swimwear :Of Other Textile Materials : Other internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.