Chapter 62 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 62123000 specifically identifies Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes. 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 62123000
Goods classified as Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes under HSN 62123000 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 62 – Articles Of Apparel And Cloth products.
Who Should Use HSN Code 62123000?
All businesses supplying Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes are obligated to use HSN 62123000 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
Entering the Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes market requires essential registrations. GST registration enables legal tax collection on HSN 62123000 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 HSN Code 62123000 usage for Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes simplifies reconciliation and protects against penalties. Keep current with 2.5/6%, 2.5/6%, and 5/12% updates for Chapter 62 – Articles Of Apparel And Cloth to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 62123000?
The standard unit of measurement for Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes under HSN Code 62123000 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 62123000 mandatory for small businesses?
Yes, businesses dealing in Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes must use HSN 62123000 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 Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 62123000 for Articles Of Apparel And Cloth goods before invoicing.
Do I need AD Code registration for exporting Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes?
Yes, AD Code registration is required for exporters dealing in Brassieres, Girdles, Corsets, Braces, Suspenders, Garters And Similar Articles And Parts Thereof, Whether Or Not Knitted Or Crocheted - Corselettes under Articles Of Apparel And Cloth. This registration links your bank account to process foreign currency payments from overseas buyers.
