GST Rates on Textiles and Apparel
| HSN Code | Description | GST Rate (%) |
|---|---|---|
| 5007 | Cotton fabric | 5 |
| 5106 | Wool yarn | 5 |
| 5208 | Cotton yarn | 5 |
| 5407 | Synthetic fabric | 5 |
| 5509 | Artificial fabric | 5 |
| 5608 | Made-up articles (e.g., blankets) | 5 |
| 5806 | Narrow woven fabrics (e.g., labels) | 5 |
| 5903 | Textile fabrics impregnated/coated | 12 |
| 6101 | Men’s wear (e.g., shirts) | 12 |
| 6102 | Women’s wear (e.g., dresses) | 12 |
| 6103 | Children’s wear | 12 |
| 6104 | Babies’ wear | 12 |
| 6105 | Other made-up textile articles | 12 |
| 6201 | Men’s wear (e.g., suits) | 12 |
| 6202 | Women’s wear (e.g., coats) | 12 |
| 6203 | Children’s wear | 12 |
| 6204 | Babies’ wear | 12 |
| 6205 | Other made-up textile articles | 12 |
GST Rates on Textile-Related Products
| HSN Code | Description | GST Rate (%) |
|---|---|---|
| 4202 | Trunks, suitcases, briefcases | 12 |
| 4205 | Handbags, wallets, purses | 12 |
| 6301 | Blankets, traveling rugs | 5 |
| 6302 | Bed linen, table linen | 5 |
| 6303 | Toilet linen, kitchen linen | 5 |
| 6304 | Curtains, drapery | 5 |
GST Exemptions on Textiles and Apparel
- Fabrics made from silk, wool, or cotton, unbleached or bleached (Chapter 50-55)
- Handloom or handicraft products (Chapter 50-55)
- Second-hand clothing and accessories (Chapter 63)
Key GST Concepts for Textiles and Apparel
- HSN (Harmonized System of Nomenclature) coding
- SAC (Service Accounting Code) for job work
- Input Tax Credit (ITC) for textile manufacturers
- Reverse Charge Mechanism (RCM) for textile job work
GST Return Filing for Textiles and Apparel
- GSTR-3B (Summary return)
- GSTR-1 (Detailed return)
- GSTR-4 (Quarterly return for composition scheme)
References
- GST Act, 2017
- GST Rules, 2017
- CBIC notifications
Additional Resources
- GST portal (gst.gov.in)
- CBIC website (cbic.gov.in)
- Textile industry associations
FAQs
- What are GST rates on textiles and apparel?
- How to classify textiles and apparel under HSN?
- What are GST exemptions on textiles and apparel?
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