Under the GST regime, HSN Code 63109020 classifies Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags within Chapter 63 – Other Made Up Textile Article. This code is essential for businesses to correctly calculate and remit taxes on Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags. The applicable rates are CGST at 2.5/6%, SGST/UTGST at 2.5/6% for within-state sales, and IGST at 5/12% for interstate supplies. Goods are quantified using kg..
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 63109020
The tax structure for Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags under HSN Code 63109020 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 kg. as the standard measurement for goods under Chapter 63 – Other Made Up Textile Article.
Who Should Use HSN Code 63109020?
Any business engaged in supplying Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags must apply HSN 63109020 on invoices. The Other Made Up Textile Article category under Chapter 63 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags? Secure GST registration to handle taxes on HSN 63109020 classified goods. Businesses with international operations in Other Made Up Textile Article 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 63109020 for Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags streamlines audit processes and supports valid credit claims. Stay updated on 2.5/6%, 2.5/6%, and 5/12% rates for Chapter 63 – Other Made Up Textile Article through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 63109020 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 63109020 for accurate classification of Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags.
Can I claim input tax credit on Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags purchases?
Yes, registered businesses can claim input tax credit on Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags purchases made under HSN 63109020. 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 63109020?
CGST at 2.5/6% plus SGST/UTGST at 2.5/6% applies when Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags 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 Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags domestically?
No, Import Export Code is only required if you plan to import or export Used Or New Rags, Scrap Twine, Cordage, Rope And Cables And Worn Out Articles Of Twine, Cordage, Rope Or Cables, Of Textile Materials Other: Cotton Rags internationally. For domestic trade within Other Made Up Textile Article, GST registration is sufficient.
