HSN Code 62104090 provides the tax classification for Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other under Chapter 62 – Articles Of Apparel And Cloth of the GST tariff. Businesses dealing in Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other must use this code for proper invoicing and return filing. Applicable taxes include CGST at 2.5/6%, SGST/UTGST at 2.5/6%, and IGST at 5/12%. The recognized 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 62104090
The tax structure for Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other under HSN Code 62104090 follows a dual taxation model. CGST is levied at 2.5/6% and SGST/UTGST at 2.5/6% for intrastate sales. Interstate transactions attract IGST at 5/12%. All invoices must record quantities in u as the standard measurement for goods under Chapter 62 – Articles Of Apparel And Cloth.
Who Should Use HSN Code 62104090?
Manufacturers, wholesalers, retailers, and exporters dealing in Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other are required to mention HSN 62104090 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
Entering the Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other market requires essential registrations. GST registration enables legal tax collection on HSN 62104090 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
Using HSN Code 62104090 accurately for Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other avoids compliance issues and facilitates credit claims. Monitor changes to 2.5/6%, 2.5/6%, and 5/12% rates for Chapter 62 – Articles Of Apparel And Cloth to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 62104090?
The standard unit of measurement for Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other under HSN Code 62104090 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 62104090 mandatory for small businesses?
Yes, businesses dealing in Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other must use HSN 62104090 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 62104090 for Articles Of Apparel And Cloth goods before invoicing.
Do I need AD Code registration for exporting Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other?
Yes, AD Code registration is required for exporters dealing in Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 - Other Mens Or Boys Garments : Other under Articles Of Apparel And Cloth. This registration links your bank account to process foreign currency payments from overseas buyers.
