Chapter 62 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 62103030 specifically identifies Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Garments, Of The Type Described In Subheadings 6202 11 To 6202 19 : Outer Garments, Of Fabrics Otherwise Impregnated for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Garments, Of The Type Described In Subheadings 6202 11 To 6202 19 : Outer Garments, Of Fabrics Otherwise Impregnated. 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 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 62103030
For Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Garments, Of The Type Described In Subheadings 6202 11 To 6202 19 : Outer Garments, Of Fabrics Otherwise Impregnated classified under HSN Code 62103030, tax computation follows GST principles. CGST at 2.5/6% plus SGST/UTGST at 2.5/6% covers intrastate sales. IGST at 5/12% applies to interstate transactions. u is the prescribed measurement for Articles Of Apparel And Cloth under Chapter 62.
Who Should Use HSN Code 62103030?
Manufacturers, wholesalers, retailers, and exporters dealing in Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Garments, Of The Type Described In Subheadings 6202 11 To 6202 19 : Outer Garments, Of Fabrics Otherwise Impregnated are required to mention HSN 62103030 on all tax documents. This classification under Articles Of Apparel And Cloth applies to businesses of all sizes operating within Chapter 62. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Planning to trade in Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Garments, Of The Type Described In Subheadings 6202 11 To 6202 19 : Outer Garments, Of Fabrics Otherwise Impregnated? Complete GST registration to legally collect taxes on goods under HSN 62103030. 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
Proper use of HSN Code 62103030 for Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Garments, Of The Type Described In Subheadings 6202 11 To 6202 19 : Outer Garments, Of Fabrics Otherwise Impregnated streamlines audit processes and supports valid credit claims. Stay updated on 2.5/6%, 2.5/6%, and 5/12% rates for Chapter 62 – Articles Of Apparel And Cloth through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 62103030 falls under Chapter 62 – Articles Of Apparel And Cloth in the GST tariff schedule. This chapter covers various goods including Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Garments, Of The Type Described In Subheadings 6202 11 To 6202 19 : Outer Garments, Of Fabrics Otherwise Impregnated.
Yes, IGST at 5/12% is applicable when Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Garments, Of The Type Described In Subheadings 6202 11 To 6202 19 : Outer Garments, Of Fabrics Otherwise Impregnated is supplied interstate or imported. For local sales within a state, CGST at 2.5/6% and SGST/UTGST at 2.5/6% apply instead.
Yes, e-commerce sellers dealing in Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Garments, Of The Type Described In Subheadings 6202 11 To 6202 19 : Outer Garments, Of Fabrics Otherwise Impregnated must use HSN 62103030 on their invoices. This applies to all online platforms operating under Articles Of Apparel And Cloth classification.
To import goods under Articles Of Apparel And Cloth, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
