61178090 is the designated HSN classification for Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Other, categorized under Chapter 61 – Articles Of Apparel And Cloth in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 2.5/6%, SGST/UTGST at 2.5/6% for local transactions, and IGST at 5/12% for interstate supplies. Quantities are measured in u for billing purposes.
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 61178090
Goods classified as Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Other under HSN 61178090 are taxed based on transaction type. Local sales attract CGST at 2.5/6% plus SGST/UTGST at 2.5/6%. For supplies crossing state boundaries, IGST at 5/12% applies. Documentation must reflect u as the measurement standard for Chapter 61 – Articles Of Apparel And Cloth products.
Who Should Use HSN Code 61178090?
Any business engaged in supplying Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Other must apply HSN 61178090 on invoices. The Articles Of Apparel And Cloth category under Chapter 61 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Entering the Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Other market requires essential registrations. GST registration enables legal tax collection on HSN 61178090 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
Accurate application of HSN Code 61178090 for Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 61 – Articles Of Apparel And Cloth should monitor rate updates (2.5/6%, 2.5/6%, 5/12%) through official notifications to maintain seamless compliance.
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 61178090 for accurate classification of Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Other.
Yes, registered businesses can claim input tax credit on Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Other purchases made under HSN 61178090. 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 Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : 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 Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories - Other Accessories : Other internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.