HSN Code & Bed Sheet GST Rate in India

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20 Sep 24
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20-09-24

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Table of Contents

GST rates and HSN Code for Bed linen and table linen
GST rates and HSN code for Curtains
GST Rates for Other Textiles
GST Rate for Apparel and Clothing Accessories
Leather and Composition Leather Products GST Rate
Footwear GST Rate
Impact of GST on the Textile Industry

Tiered Taxation System for Children's Wear: The GST implements a tiered taxation system for children's wear, with a lower rate of 5% for items priced below INR 1000 and a higher rate of 12% for those priced above. This structure aims to make essential clothing more affordable for the general population.
Exemptions for Traditional Textiles: GST offers exemptions and lower rates for traditional textile products, such as handloom and handicraft items. These measures support the survival and growth of indigenous crafts and small industries, which are vital to the cultural and economic fabric of India.
Role of HSN Codes: HSN codes are crucial for categorizing textile products under the GST system, ensuring that the correct tax rates are applied uniformly across different products and regions. This systematization helps streamline the tax process, reduce confusion, and ensure compliance.
Uniform GST Rate for Synthetic Fabrics: Synthetic fabrics, much like their natural counterparts, are generally taxed at 5%. This uniformity simplifies the tax regime for businesses dealing in various types of fabrics, aiding in clearer pricing and accounting practices.

The Goods and Services Tax (GST) is a pivotal part of India's tax structure, significantly impacting various sectors, including the textile industry. This article explains into the specifics of GST rates applicable to different textile articles such as bed linen, toilet linen, and other related products. Understanding these can aid businesses and consumers in navigating the complexities of GST compliance.

GST rates and HSN Code for Bed linen and table linen

The Harmonized System of Nomenclature (HSN) code for bed linen is crucial for tax categorization. Bed linen typically falls under HSN code 6302, which helps in the accurate application of GST rates during transactions.

This HSN code primarily pertains to various types of linens, such as bed linen, toilet linen, and kitchen linen Table linen.

HSN Code	Description	Rate (%)	Effective Date	Rate Revision
6302	Bed Linen, Table Linen, Toilet Linen and Kitchen Linen	5/12	15/11/2017	5% to 12%
630210	Bed Linen, Knitted or Crocheted	5/12	15/11/2017	5% to 12%
63021010	Bed Linen, Knitted or Crocheted: Of Cotton	5/12	15/11/2017	5% to 12%
63021090	Bed Linen, Knitted or Crocheted: Other	5/12	15/11/2017	5% to 12%
630221	Of Cotton	5/12	15/11/2017	5% to 12%
63022110	Bed Linen, Table Linen, Toilet Linen and Kitchen Linen—of Cotton—of Handloom	5/12	15/11/2017	5% to 12%
63022190	Bed Linen, Table Linen, Toilet Linen and Kitchen Linen—of Cotton—and Other	5/12	15/11/2017	5% to 12%
63022200	Bed Linen, Table Linen, Toilet Linen and Kitchen Linen Other Bed Linen, Printed: Of Man-Made Fibres	5/12	15/11/2017	5% to 12%
63022900	Bed Linen, Table Linen, Toilet Linen and Kitchen Linen Other Bed Linen, Printed: Of Other Textile Materials	5/12	15/11/2017	5% to 12%
63023100	Bed Linen, Table Linen, Toilet Linen and Kitchen Linen Other Bed Linen: Of Cotton	5/12	15/11/2017	5% to 12%
63023200	Bed Linen, Table Linen, Toilet Linen and Kitchen Linen Other Bed Linen: Of Man-Made Fibers	5/12	15/11/2017	5% to 12%
63023900	Bed Linen, Table Linen, Toilet Linen and Kitchen Linen Other Bed Linen: Of Other Textile Materials	5/12	15/11/2017	5% to 12%
630240	Table Linen, Knitted or Crocheted	5/12	15/11/2017	5% to 12%
63024010	Table Linen, Knitted or Crocheted: Of Silk	5/12	15/11/2017	5% to 12%
63024020	Table Linen, Knitted or Crocheted: Of Wool or Fine Animal Hair	5/12	15/11/2017	5% to 12%
63024030	Table Linen, Knitted or Crocheted: Of Cotton	5/12	15/11/2017	5% to 12%
63024040	Table Linen, Knitted or Crocheted: Of Man-Made Fibres	5/12	15/11/2017	5% to 12%
63024090	Table Linen, Knitted or Crocheted: Other	5/12	15/11/2017	5% to 12%
630251	Of Cotton	5/12	15/11/2017	5% to 12%
63025110	Other Table Linen: Cotton or Handloom	5/12	15/11/2017	5% to 12%
63025190	Other Table Linen - Of Cotton - Other	5/12	15/11/2017	5% to 12%
63025200	Bed Linen, Table Linen, Toilet Linen And Kitchen Linen Other Table Linen: Of Flax	5/12	15/11/2017	5% to 12%
63025300	Bed Linen, Table Linen, Toilet Linen And Kitchen Linen Other Table Linen: Of Man-Made Fibres	5/12	15/11/2017	5% to 12%
63025900	Bed Linen, Table Linen, Toilet Linen And Kitchen Linen Other Table Linen: Of Other Textile Materials	5/12	15/11/2017	5% to 12%

GST rates and HSN code for Curtains

Here is a detailed tabular format outlining the HSN codes, descriptions, GST rates, cess, effective dates, and rate revisions for curtains and related interior blinds, including both knitted/crocheted and other textile materials:

HSN Code	Description	Rate (%)	Effective Date	Rate Revision
6303	Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances - Knitted Or Crocheted	5/12	15/11/2017	5% to 12%
63031100	Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Knitted Or Crocheted: Of Cotton	5/12	15/11/2017	5% to 12%
63031200	Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Knitted Or Crocheted: Of Synthetic Fibres	5/12	15/11/2017	5% to 12%
63031900	Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Knitted Or Crocheted: Of Other Textile Materials	5/12	15/11/2017	5% to 12%
63039100	Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Other: Of Cotton	5/12	15/11/2017	5% to 12%
63039200	Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Other: Of Synthetic Fibres	5/12	15/11/2017	5% to 12%
630399	Of Other Textile Materials	5/12	15/11/2017	5% to 12%
63039910	Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Other: Of Other Textile Materials: Silk Shower Curtains	5/12	15/11/2017	5% to 12%
63039990	Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Other: Of Other Textile Materials: Other	5/12	15/11/2017	5% to 12%

This table provides comprehensive information on the various types of curtains and their corresponding GST rates and HSN codes, which are vital for businesses in the textile and interior design industries to comply with tax regulations.

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GST Rates for Other Textiles

Below is a detailed table including GST rates for a variety of textiles . This table is structured to facilitate easy identification of each product type with their respective HSN codes, GST rates, and keywords to help in searches related to these items.

This table is designed to provide quick access to key information about GST rates for various textile articles, using specific keywords for easy reference in searches and compliance documentation. It covers a broad range of textile products to assist businesses and consumers in identifying applicable taxes for diverse textile goods.

GST Rate for Apparel and Clothing Accessories

Here's a detailed table showing the GST rates for apparel and clothing accessories, including worn articles and various types of leather materials, each described with relevant keywords to aid in understanding and searches:

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HSN Code	Description	GST Rate (%)	Keywords
6109	T-shirts, singlets, and other vests, knitted or crocheted	5/12	Casual wear, cotton, synthetic
6110	Sweaters, pullovers, sweatshirts, knitted or crocheted	5/12	Winter wear, wool, acrylic
6203	Men's suits, jackets, and trousers, not knitted	12	Formal wear, office clothing
6204	Women's suits, dresses, skirts, not knitted	12	Women’s fashion, formal
6309	Worn clothing and other worn articles	5/12	Second-hand, recycled apparel
4203	Articles of apparel made of leather	18	Leather jackets, belts, accessories
4205	Other articles of leather or composition leather	18	Leather crafts, small items
4303	Articles of apparel made of fur	18	Fur coats, luxury wear

This table includes essential details for various types of clothing and clothing accessories, indicating the GST rates based on current tax guidelines in India. Keywords included help in identifying the type of apparel, its material, and usage, which can be particularly useful for businesses in inventory management and sales categorization.

Leather and Composition Leather Products GST Rate

Below is a table detailing GST rates for leather and composition leather products, dress patterns, and related articles, including keywords for easier identification and search optimization:

HSN Code	Description	GST Rate (%)	Keywords
4203	Articles of apparel and clothing accessories made of leather	18	Leather jackets, belts, accessories
4205	Other articles of leather or composition leather	18	Leather handbags, wallets, cases
4115	Composition leather with a basis of leather or leather fiber	18	Composition leather, synthetic leather
4114	Parchment-dressed leather	18	Parchment leather, soft leather
4113	Leather further prepared after tanning or crusting, including parchment-dressed leather	18	Treated leather, finished leather
4202	Travel goods, handbags and similar containers made of leather	18	Leather luggage, fashion accessories
6403	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather	18	Leather shoes, boots
4806	Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers	18	Crafting papers, specialty papers
9401	Seats of a kind used for motor vehicles, of leather	28	Car seats, leather upholstery
4201	Saddlery and harness for any animal, of any material	18	Equestrian gear, leather saddles
5007	Woven fabrics of silk or silk waste	5/12	Silk garments, luxury textiles
5208	Cotton woven fabrics	5/12	Cotton dress patterns, fabric arts
5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like	12	Artistic textiles, stage cloths
9619	Sanitary towels, tampons, napkins and napkin liners for babies and similar sanitary articles, of any material	12	Hygiene products, disposable textiles

These entries outline the diverse range of leather products, their descriptions, applicable GST rates, and key terms to enhance searchability and comprehension for various stakeholders in the industry, from manufacturers and retailers to consumers looking to understand tax implications.

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Footwear GST Rate

Here's a detailed table outlining GST rates for footwear, including those made from patent leather, along with other related textile and material categories. The table includes keywords to aid in searches and understanding for stakeholders in these industries:

HSN Code	Description	GST Rate (%)	Keywords
6402	Footwear having a retail sale price not exceeding Rs. 1000 per pair	5	Affordable footwear, mass market shoes
6403	Footwear with outer soles and uppers of leather	18	Leather shoes, high-end footwear, patent leather
6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of materials other than leather or textile	18	Sports shoes, casual footwear
6405	Other footwear, including boots, ankle-boots, and similar footwear which cover the ankle	18	Boots, specialized footwear, outdoor shoes
4113	Leather further prepared after tanning or crusting, including laminated leather	18	Processed leather, luxury products
4114	Patent leather and patent laminated leather; metallized leather	18	Shiny leather, fashion accessories, metallic leather
4205	Articles of leather or composition leather used in machinery or mechanical appliances	18	Industrial leather goods, technical applications
4303	Articles of apparel made from fur, including laminated fur	18	Fur clothing, luxury wear, and warm clothing
5605	Metallized yarn, whether or not gimped, being textile yarn, strip or the like of headings 5404 or 5405, combined with metal	12	Decorative textiles, embroidery, and crafts
5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon	18	Automotive textiles, high strength fabrics
9003	Frames and mountings for spectacles, goggles, or the like, and parts thereof	18	Eyewear accessories, fashion frames

This table provides an overview of GST rates for various types of footwear, including those made from patent and metallised leather, as well as other associated products. It helps businesses and consumers understand the tax implications and assists in categorizing products for inventory and sales. The keywords included facilitate better understanding and searchability within industry contexts.

World of Manufacturing

In the diverse world of manufacturing, leather fibre, often sourced from bovine animals, forms a crucial component of high-quality fashion and automotive accessories, blending seamlessly with materials like laminated wood, tropical wood, and innovative cellulose wadding, enhancing the durability and aesthetic appeal of products ranging from luxury footwear to stylish car interiors."

Impact of GST on the Textile Industry

The implementation of the Goods and Services Tax (GST) in India has had a significant impact on various sectors, including the textile industry, which is one of the country's oldest and most vital industries. Here’s an overview of how GST has influenced the textile sector:

Simplification of Tax Structure

Prior to GST, the textile industry was burdened with numerous indirect taxes such as excise, VAT, and CST, which were levied at different stages of supply. GST consolidated these taxes into a single tax, simplifying the tax structure and making it easier for business owners to comply. This simplification has helped in reducing the overall administrative burden and improving operational efficiency.

Increased Compliance Costs

While GST has streamlined tax processes, it has also led to increased compliance costs, especially for small and medium-sized enterprises (SMEs). The need to maintain detailed records and file multiple returns each month has increased the operational costs for these businesses, which often lack the resources to manage these requirements efficiently.

Impact on Working Capital

GST is levied on a transaction basis, which means that taxes are applicable on the stock transfer between states. This has increased the working capital requirement for manufacturers and wholesalers who operate on thin margins, as they now need to pay tax upfront for transfers that might not immediately result in revenue.

Price Adjustments

The varying GST rates on different textile products (ranging from 5% to 18%) have led to adjustments in pricing strategies by businesses. Products such as synthetic fibers and man-made fibers attract a higher GST rate compared to cotton, which impacts the cost structure of these products and consequently their pricing in the market.

Boost to Organized Sector

GST has brought more transparency to the industry with its structured input tax credit mechanism, which encourages transactions through formal channels. This shift benefits the organized sector and reduces the competitive advantages previously enjoyed by the unorganized sector, promoting a more level playing field.

Export Challenges

GST has posed challenges for exporters in the textile industry due to the initial blockage of funds under input tax credits. Although the government has taken steps to address these issues by introducing schemes for quicker refunds, the initial months saw significant cash flow constraints for exporters.

Technological Upgradation

Adapting to GST requirements has necessitated technological upgrades for many firms in the textile industry. The adoption of IT systems for compliance has inadvertently led to better inventory management and data-driven decision-making, which are positive offshoots of this transition.

Sectoral Growth

In the long term, GST is expected to benefit the textile industry by creating a more unified national market and reducing the cost of manufacturing through a seamless flow of input tax credits. This can lead to enhanced production efficiency and potential growth in the sector.

Conclusion

GST rates for various textile products are essential for proper pricing, compliance, and financial planning. The textile industry, being vast and varied, benefits from a structured approach to taxation, which can help stabilize the market and encourage fair trade practices.

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FAQs

What is the GST rate for children's wear?

Children's wear attracts a GST of 5% if the item is priced below INR 1000. For items that exceed this price threshold, the GST rate increases to 12%. This tiered approach aims to make more affordable clothing options less taxed, benefiting the broader public, particularly those in lower income brackets.

Are there any exemptions available for textile products under GST?

Yes, the GST framework provides exemptions and lower rates for certain textile products, especially handloom and handicraft items. These exemptions are designed to support traditional crafts and small-scale industries, and are periodically reviewed and adjusted by the GST Council to reflect current economic and market conditions.

How do HSN codes influence GST rates on textiles?

HSN codes play a crucial role in determining GST rates for textiles by categorizing products according to a standardized system. This ensures uniformity and clarity in tax application across different types of textiles, facilitating easier compliance for businesses and better enforcement by tax authorities.

What is the GST rate for synthetic fabrics?

Synthetic fabrics are generally taxed at a GST rate of 5%, aligning them with the rates applied to natural fabrics. This uniform rate helps maintain market stability and simplifies the tax structure for manufacturers and retailers dealing with various fabric types.

Can GST rates on textile products change?

Indeed, GST rates on textile products can change. The GST Council, which includes representatives from the Union and state governments, regularly reviews the economic impact of GST rates and makes adjustments as necessary. Industry feedback, economic goals, or a need to stimulate market activity frequently influence changes, ensuring that the tax system remains flexible and supportive of economic growth.