Chapter 63 of the GST framework covers Other Made Up Textile Article, and HSN Code 63049190 specifically identifies Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: 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 63 – Other Made Up Textile Article
Below are related HSN codes from Chapter 63 – Other Made Up Textile Article for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Other Made Up Textile Article... | 63011000 | Blankets And Travelling Rugs Electric Blankets | 2.5/6% | 2.5/6% | 5/12% |
| Other Made Up Textile Article... | 63012000 | Blankets And Travelling Rugs-Blankets (Other Than ... | 2.5/6% | 2.5/6% | 5/12% |
| Other Made Up Textile Article... | 63013000 | Blankets And Travelling Rugs Blankets (Other Than ... | 2.5/6% | 2.5/6% | 5/12% |
| Other Made Up Textile Article... | 63014000 | Blankets And Travelling Rugs Blankets (Other Than ... | 2.5/6% | 2.5/6% | 5/12% |
| Other Made Up Textile Article... | 63019010 | Blankets And Travelling Rugs Other Blankets And Tr... | 2.5/6% | 2.5/6% | 5/12% |
| Other Made Up Textile Article... | 63019090 | Blankets And Travelling Rugs Other Blankets And Tr... | 2.5/6% | 2.5/6% | 5/12% |
| Other Made Up Textile Article... | 63021010 | Bed Linen, Table Linen, Toilet Linen And Kitchen L... | 2.5%/6% | 2.5%/6% | 5/12% |
| Other Made Up Textile Article... | 63021090 | Bed Linen, Table Linen, Toilet Linen And Kitchen L... | 2.5/6% | 2.5/6% | 5/12% |
| Other Made Up Textile Article... | 63022110 | Bed Linen, Table Linen, Toilet Linen And Kitchen L... | 2.5/6% | 2.5/6% | 5/12% |
| Other Made Up Textile Article... | 63022190 | Bed Linen, Table Linen, Toilet Linen And Kitchen L... | 2.5/6% | 2.5/6% | 5/12% |
GST Rates for HSN 63049190
Goods classified as Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: Other under HSN 63049190 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 63 – Other Made Up Textile Article products.
Who Should Use HSN Code 63049190?
Every entity transacting in Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: Other must quote HSN Code 63049190 on invoices. This includes traders, distributors, and e-commerce sellers operating under Other Made Up Textile Article. Chapter 63 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Looking to deal in Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: Other? GST registration is your first compliance requirement for HSN 63049190 goods. International traders in Other Made Up Textile Article products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate application of HSN Code 63049190 for Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 63 – Other Made Up Textile Article 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 63049190 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 63049190 for accurate classification of Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: Other.
Can I claim input tax credit on Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: Other purchases?
Yes, registered businesses can claim input tax credit on Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: Other purchases made under HSN 63049190. 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 63049190?
CGST at 2.5/6% plus SGST/UTGST at 2.5/6% applies when Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: 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 Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: Other domestically?
No, Import Export Code is only required if you plan to import or export Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted: Other internationally. For domestic trade within Other Made Up Textile Article, GST registration is sufficient.
