Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61172020 specifically identifies Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Wool for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Wool. 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 N.a.
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 61172020
The taxation of Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Wool under HSN Code 61172020 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 N.a for Articles Of Apparel And Cloth goods under Chapter 61.
Who Should Use HSN Code 61172020?
Every entity transacting in Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Wool must quote HSN Code 61172020 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
Starting a business involving Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Wool? GST registration is mandatory for collecting and remitting taxes on HSN 61172020 goods. Companies planning international trade within Articles Of Apparel And Cloth must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 61172020 accurately for Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Wool 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)
HSN Code 61172020 is used to classify Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Wool 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 Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Wool, 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 Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories Ties, Bow Ties And Cravats : Of Wool under HSN 61172020. 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.