GST Rates and 6217 HSN Code for Other Made-Up Clothing Accessories In the Indian taxation system under the regime of Goods and Services Tax (GST), the Harmonized System of Nomenclature or HSN codes facilitates smooth and accurate application of taxes goods wise. An example of such classification is the 6217 HSN code, which covers, broadly, finished clothing accessories and similar made-up textiles articles in a common nomenclature. It is imperative for businesses engaged in textile and apparel-related products to know the classification and applicable tax rates and compliance requirements under this code. It provides a detailed analysis of 6217 HSN code and provides the GST; i.e., GST on 6217 HSN code, scope and invoicing compliance, based on all the current legal constructs and notifications.
Understanding HSN Code 6217 The Harmonized System Nomenclature is internationally recognized as a method in describing products for importation and exportation, which has been created by the World Customs Organization. India has accepted this into her fold to bring homogeneity in an identification of goods in domestic and international trade. HSN code 6217 falls under chapter 62 of the Customs Tariff which refers to "Articles of apparel and clothing accessories, not knitted or crocheted."
HSN stands for Harmonized System Nomenclature, which is an internationally accepted method in classifying merchandise/products from the World Customs Organization. India has borrowed the system into its fold for standardizing product identification both in domestic as well as international trade. HSN code 6217 refers to an explanation in Chapter 62 of the Customs Tariff, which lays down, "Articles of apparel and clothing accessories, not knitted or crocheted." Specifically, this heading includes:
"Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212."
This category can be considered vague and can comprise a variety of non-knitted, tailormade or stitched accessories which are made of various textile materials. The items categorized under this head are as follows:
1. Scarves, shawls, veils, mantillas
2. Ties and bow ties
3. Cravats
4. Hair accessories made of fabric
5. Mufflers and handkerchiefs (made-up)
6. Fabric belts and sashes
7. Textile based costume accessories
The term "made-up" refers to articles that are more than just raw fabric, having been cut, stitched, hemmed, or in some other way finished into a form which is ready to be worn or used.
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GST Rates Applicable Under HSN Code 6217 In accordance with the nature and composition of the items, the GST rates will differ under the HSN code 6217. Based on the GST rate schedule published by the Central Board of Indirect Taxes and Customs (CBIC),the applicable tax rates under this HSN code are as follows: HSN Code Description Rate (%) 6217 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 5/12 621710 Accessories 5/12 62171010 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Accessories : For Articles Of Apparel Of Cotton 5/12 62171020 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Accessories : For Articles Of Apparel Of Synthetic Fibres 5/12 62171030 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Accessories : For Articles Of Apparel Of Wool 5/12 62171040 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Accessories : For Articles Of Apparel Of Silk 5/12 62171050 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Accessories : For Articles Of Apparel Of Regenerated Fibre 5/12 62171060 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Accessories : For Articles Of Apparel Of Other Fibres 5/12 62171070 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Accessories : Stockings, Socks Sockettes And The Like Of Cotton 5/12 62171090 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Accessories : Other 5/12 621790 Parts 5/12 62179010 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Parts : Collar Cuffs And The Like Of Cotton 5/12 62179020 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Parts : Of Silk 5/12 62179030 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Parts : Of Wool 5/12 62179040 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Parts : Separately Presented Removable Linings For Raincoats And Other 5/12 62179090 Other Made Up Clothing Accessories; Parts Of Garments Or Of Clothing Accessories, Other Than Those Of Heading 6212 - Parts : Other 5/12
The 12% rate would typically apply to any manufacturers under HSN code 6217, encompassing cotton or silk or synthetic or blended fabric, unless specifically exempted by notification.
Scope of Products Under HSN Code 6217 The scope of 6217 HSN code is pretty broad as far as textile-based accessories are concerned. Such accessories are added to garb or used for aesthetic and functional purposes in one's self-styling. Some examples include:
1. Scarves and shawls, which are generally made of fabric and draped around the neck or head.
2. Neck-ornaments, consisting of ties, bow-ties, or cravats, mainly used with formal attire.
3. Textile belts or sashes, or waistbands in which the textile is not a mere part of the garment but used separately.
4. Hair accessories, including hair bands or scrunchies and the like, made out of fabrics.
5. Handkerchiefs, if they are hemmed or stitched for immediate usefulness (not raw fabric).
6. Mantillas, veils, mostly used in custom or ceremonial situations.
However, the thing to be understood from this is that other accessories from the main such as a plastic or a leather belt or a metallic hair clip do not come under this HSN code but are under different taxes.
Invoicing and Compliance Requirements Business organizations engaged in the manufacture, wholesale, or retail of made-up clothing accessories are required to ensure their products are classified accurately under the 6217 HSN code. Correct application of this code on specific tax invoices is important for compliance under GST.
All businesses with an annual aggregate turnover beyond Rs.5 crores have now been mandated by GST rules to record six-digit codes on their invoices. Four-digit codes are available for use by businesses below this threshold, it being generally, but not mandatory, applicable for companies to mention, but it suggests the use of a more detailed 6-digit classification for more clear representation. Appropriate HSN classification avoids mismatches while filing GST returns (GSTR-1 and GSTR-3B), enables buyers to claim input tax credit (ITC) without hassles and minimizes the chances of a tax notice, penalty, or an audit from tax authorities.
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Conclusion Textile accessories classification is pertinent since it has a direct bearing upon the correct application and compliance relating to GST. In most instances of finished or made-up clothing accessories, the rate of GST standardly applicable is 12%, provided they have not been knitted and are made from textile materials. The businesses are obliged to maintain transparency in transactions and avoid penalties; therefore, they should ensure that the classification, invoicing, and return application are done in accordance with the concerned HSN code. Changes in tax rules usually appear time and again, so keeping up with such notifications and taking professional opinions wherever necessary is encouraged.
FAQs 1. What does the 6217 HSN code classify? The classification of the 6217 HSN code relates to the other made-up clothing accessories which include scarves, ties, belts, and other hair accessories made of textiles.
2. What is the rate of GST for items falling under the 6217 HSN code? Most textile-based clothing accessories have a GST rate of 12%, which is the normal GST rate for 6217 HSN codes.
3. Do hair accessories fall within the 6217 HSN code? Yes, hair accessories made of fabrics fall within the HSN Code 6217.
4. Do scarves and shawls come under the 6217 HSN CODE? The 6217 HSN code also contains scarves and shawls made out of textiles.
5. Do you have exemptions under the 6217 HSN code GST rate? Exemptions from the GST rate for the HSN code 6217 could cover handmade or khadi accessories under the special government scheme.
6. What is the GST rate applicable to ties made of textiles under the 6217 HSN code? Ties made from textile fabrics are charged with an GST rate of 12% under the HSN code 6217.
7. Do handkerchiefs come under the 6217 HSN code? Handkerchiefs that are made and hemmed are considered under the HSN code 6217.
8. Should small business operators enter the HSN code 6217 in their invoices? Yes, if a business deals in appropriate accessories, it must use the 6217 HSN code, particularly if its turnover is above Rs.5 crores.
9. Do synthetic belts come under the HSN code 6217? Textile belts are included according to the 6217 HSN Code whereas non-textile belts are classified differently.
10. Where do I confirm the GST rate of HSN 6217? You may confirm the GST rate of the HSN code 6217 on the CBIC website or from official GST notifications.
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