Within Chapter 62 – Articles Of Apparel And Cloth, HSN Code 62052000 serves as the official classification for Mens Or Boys Shirts - Of Cotton. This code determines tax rates and compliance obligations for all entities trading in Mens Or Boys Shirts - 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 N.a.
HSN Codes under Chapter 62 – Articles Of Apparel And Cloth
Below are related HSN codes from Chapter 62 – Articles Of Apparel And Cloth for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Articles Of Apparel And Cloth... | 62011100 | Mens Or Boys Overcoats, Car-Coats, Cloaks, Anoraks... | 2.5%/6% | 2.5%/6% | 5/12% |
| Articles Of Apparel And Cloth... | 62011210 | Mens Or Boys Overcoats, Car-Coats, Cloaks, Anoraks... | 2.5%/6% | 2.5%/6% | 5/12% |
| Articles Of Apparel And Cloth... | 62011290 | Mens Or Boys Overcoats, Car-Coats, Cloaks, Anoraks... | 2.5%/6% | 2.5%/6% | 5/12% |
| Articles Of Apparel And Cloth... | 62011310 | Mens Or Boys Overcoats, Car-Coats, Cloaks, Anoraks... | 2.5%/6% | 2.5%/6% | 5/12% |
| Articles Of Apparel And Cloth... | 62011390 | Mens Or Boys Overcoats, Car-Coats, Cloaks, Anoraks... | 2.5%/6% | 2.5%/6% | 5/12% |
| Articles Of Apparel And Cloth... | 62011910 | Mens Or Boys Overcoats, Car-Coats, Cloaks, Anoraks... | 2.5%/6% | 2.5%/6% | 5/12% |
| Articles Of Apparel And Cloth... | 62011990 | Mens Or Boys Overcoats, Car-Coats, Cloaks, Anoraks... | 2.5%/6% | 2.5%/6% | 5/12% |
| Articles Of Apparel And Cloth... | 62012010 | Articles Of Apparel And Clothing Accessories, Not ... | 2.5/6% | 2.5/6% | 5/12% |
| Articles Of Apparel And Cloth... | 62012090 | Articles Of Apparel And Clothing Accessories, Not ... | 2.5/6% | 2.5/6% | 5/12% |
| Articles Of Apparel And Cloth... | 62013010 | Articles Of Apparel And Clothing Accessories, Not ... | 2.5/6% | 2.5/6% | 5/12% |
GST Rates for HSN 62052000
The taxation of Mens Or Boys Shirts - Of Cotton under HSN Code 62052000 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 62.
Who Should Use HSN Code 62052000?
All businesses supplying Mens Or Boys Shirts - Of Cotton are obligated to use HSN 62052000 on tax invoices. From producers to retailers within Articles Of Apparel And Cloth, Chapter 62 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Mens Or Boys Shirts - Of Cotton? Complete GST registration to legally collect taxes on goods under HSN 62052000. Businesses importing or exporting Articles Of Apparel And Cloth products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 62052000 for Mens Or Boys Shirts - Of Cotton enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 62 – 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)
How many digits of HSN Code 62052000 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 62052000 for accurate classification of Mens Or Boys Shirts - Of Cotton.
Can I claim input tax credit on Mens Or Boys Shirts - Of Cotton purchases?
Yes, registered businesses can claim input tax credit on Mens Or Boys Shirts - Of Cotton purchases made under HSN 62052000. 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 62052000?
CGST at 2.5%/6% plus SGST/UTGST at 2.5%/6% applies when Mens Or Boys Shirts - 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 Mens Or Boys Shirts - Of Cotton domestically?
No, Import Export Code is only required if you plan to import or export Mens Or Boys Shirts - Of Cotton internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.
