Chapter 62 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 62105000 specifically identifies Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 Other Womens Or Girls Garments 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 Womens Or Girls Garments. 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 62105000
The taxation of Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 Other Womens Or Girls Garments under HSN Code 62105000 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 62.
Who Should Use HSN Code 62105000?
All businesses supplying Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 Other Womens Or Girls Garments are obligated to use HSN 62105000 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
Commencing trade in Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 Other Womens Or Girls Garments? Secure GST registration to handle taxes on HSN 62105000 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 62105000 for Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 Other Womens Or Girls Garments 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)
What is HSN Code 62105000 used for?
HSN Code 62105000 is used to classify Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 Other Womens Or Girls Garments under Chapter 62 – Articles Of Apparel And Cloth for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
What are the GST rates applicable on HSN 62105000?
For Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 Other Womens Or Girls Garments, CGST applies at 2.5/6% and SGST/UTGST at 2.5/6% for intrastate supplies. Interstate transactions are taxed under IGST at 5/12%.
Do I need GST registration to trade in Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 Other Womens Or Girls Garments?
Yes, GST registration is mandatory for businesses dealing in Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 Other Womens Or Girls Garments under HSN 62105000. This enables you to legally collect taxes and claim input credits on purchases.
What registrations are required for importing Garments, Made Up Of Fabrics Of Heading 5602, 5603, 5903, 5906 Or 5907 Other Womens Or Girls Garments?
For importing goods under Articles Of Apparel And Cloth, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
