HSN Code 61130000 provides the tax classification for Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907 under Chapter 61 – Articles Of Apparel And Cloth of the GST tariff. Businesses dealing in Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907 must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12. The recognized unit of measurement is 0.
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 61130000
The taxation of Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907 under HSN Code 61130000 depends on supply location. Intrastate transactions require CGST at 0.06 and SGST/UTGST at 0.06. Interstate supplies are charged IGST at 0.12. Invoices should consistently use 0 for Articles Of Apparel And Cloth goods under Chapter 61.
Who Should Use HSN Code 61130000?
Manufacturers, wholesalers, retailers, and exporters dealing in Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907 are required to mention HSN 61130000 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 Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907? Secure GST registration to handle taxes on HSN 61130000 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
Correct HSN Code 61130000 application for Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907 ensures smooth input credit utilization and assessment processes. Track 0.06, 0.06, and 0.12 rate changes for Chapter 61 – Articles Of Apparel And Cloth through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 61130000?
The standard unit of measurement for Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907 under HSN Code 61130000 is 0. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 61130000 mandatory for small businesses?
Yes, businesses dealing in Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907 must use HSN 61130000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 61130000 for Articles Of Apparel And Cloth goods before invoicing.
Do I need AD Code registration for exporting Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907?
Yes, AD Code registration is required for exporters dealing in Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907 under Articles Of Apparel And Cloth. This registration links your bank account to process foreign currency payments from overseas buyers.
