Within Chapter 61 – Articles Of Apparel And Cloth, HSN Code 61142000 serves as the official classification for Other Garments, Knitted Or Crocheted - Of Cotton. This code determines tax rates and compliance obligations for all entities trading in Other Garments, Knitted Or Crocheted - Of Cotton. CGST applies at 2.5/6%, SGST/UTGST at 2.5/6% for local transactions, and IGST at 5/12% for interstate supplies. Measurement is standardized in 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 61142000

The tax structure for Other Garments, Knitted Or Crocheted - Of Cotton under HSN Code 61142000 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 61142000?

Every entity transacting in Other Garments, Knitted Or Crocheted - Of Cotton must quote HSN Code 61142000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Articles Of Apparel And Cloth. Chapter 61 mandates this classification for accurate tax computation across the supply chain.

Business Registration Requirements

Entering the Other Garments, Knitted Or Crocheted - Of Cotton market requires essential registrations. GST registration enables legal tax collection on HSN 61142000 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 61142000 accurately for Other Garments, Knitted Or Crocheted - Of Cotton 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)

How many digits of HSN Code 61142000 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 61142000 for accurate classification of Other Garments, Knitted Or Crocheted - Of Cotton.

Can I claim input tax credit on Other Garments, Knitted Or Crocheted - Of Cotton purchases?

Yes, registered businesses can claim input tax credit on Other Garments, Knitted Or Crocheted - Of Cotton purchases made under HSN 61142000. 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 61142000?

CGST at 2.5/6% plus SGST/UTGST at 2.5/6% applies when Other Garments, Knitted Or Crocheted - Of Cotton 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 Other Garments, Knitted Or Crocheted - Of Cotton domestically?

No, Import Export Code is only required if you plan to import or export Other Garments, Knitted Or Crocheted - Of Cotton internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.

More HSN codes from Chapter 61

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