Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61178040 specifically identifies Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Of Man-Made Fibres 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 - Other Accessories : Of Man-Made Fibres. 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 61178040
The taxation of Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Of Man-Made Fibres under HSN Code 61178040 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 61178040?
Manufacturers, wholesalers, retailers, and exporters dealing in Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Of Man-Made Fibres are required to mention HSN 61178040 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 Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Of Man-Made Fibres? Secure GST registration to handle taxes on HSN 61178040 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
Proper use of HSN Code 61178040 for Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Of Man-Made Fibres streamlines audit processes and supports valid credit claims. Stay updated on 2.5/6%, 2.5/6%, and 5/12% rates for Chapter 61 – Articles Of Apparel And Cloth through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
Official GST rates for Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Of Man-Made Fibres under HSN 61178040 are published in government notifications and the CBIC website. Current rates are CGST 2.5/6%, SGST/UTGST 2.5/6%, and IGST 5/12%.
Yes, online marketplaces and e-commerce operators selling Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Of Man-Made Fibres must mention HSN Code 61178040 on invoices. This Articles Of Apparel And Cloth classification applies to all sales channels under Chapter 61.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Of Man-Made Fibres under HSN 61178040.
GST rates for Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Of Man-Made Fibres and other Articles Of Apparel And Cloth products under Chapter 61 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.5/6%, 2.5/6%, and 5/12% revisions.