Chapter 62 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 62149039 specifically identifies Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other. 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 62149039
The taxation of Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other under HSN Code 62149039 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 62149039?
Every entity transacting in Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other must quote HSN Code 62149039 on invoices. This includes traders, distributors, and e-commerce sellers operating under Articles Of Apparel And Cloth. Chapter 62 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other market requires essential registrations. GST registration enables legal tax collection on HSN 62149039 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 application of HSN Code 62149039 for Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other 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 62149039 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 62149039 for accurate classification of Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other.
Can I claim input tax credit on Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other purchases?
Yes, registered businesses can claim input tax credit on Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other purchases made under HSN 62149039. 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 62149039?
CGST at 2.5/6% plus SGST/UTGST at 2.5/6% applies when Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other 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 Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other domestically?
No, Import Export Code is only required if you plan to import or export Shawls, Scarves, Mufflers, Mantillas, Veils And The Like - Of Other Textile Materials : Odhani, Of Cotton : Other internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.
