Chapter 60 - Knitted or crocheted fabrics

Notes

1. This Chapter does not cover:

(a) crochet lace of heading 5804:
(b) labels, badges or similar articles, knitted or crocheted, of heading 5807: or
(c) knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.

2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

3. Throughout this Schedule, any reference to "knitted" goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
60	Knitted or crocheted fabrics [All goods]	5%	I	221

Other Exemptions

Description	Notification
Exemption from Registration _ small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 32017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017

Departmental Clarifications / Case Law

Polyester Curtain Fabric

heading 58.04 clearly excludes fabrics which are woven, knitted or crocheted; that as per test report of the Textile Committee obtained by the department the fabric is knitted fabric — Classifiable under 60.02 and not under 58.04. — Sunint Auto Pvt. Ltd. v Commissioner 2005 (183) ELT 209 (Tri.-Del.)

Polyester Warp Knitted Fabric

Heading 60.01 covers Pile fabrics, including "long pile" fabrics and tery fabrics, knitted or crocheted. SH 6001.22 covers looped pile fabrics of man-made fibres. The rival Heading is 60.02 which covers other knitted or crocheted fabrics. SH 6002.43 covers other fabrics (of man-made fibres), warp knit (including those made on galloon knitting machines). Fabric is composed of multi-filament yarn of polyester having the characteristics of warp knitted fabric without having free loops or cut piles. There cannot be any 'free loop' in the sense of a 'loop free from the fabric' as any loop has necessarily got to be a part of the fabric and, therefore, the expression 'fabric without having free loops' mean 'fabric without having loops'. The expression 'fabric without having cut piles' means 'fabric without piles'. The subject goods are warp knitted fabric of polyester yarn, without loops or piles. The goods, therefore, would not attract the description 'looped pile fabrics of man-made fibres, under SH 6001.22. But they can appropriately be classified as warp knitted fabrics of man-made fibres under SH 6002.43. - Chandra Impex v Commissioner 2004 (163) ELT 201 (Tri. -Del.).

Artificial Fur

Artificial Fur Classifiable under Chapter heading 4301.00 and not under 6001.00 — Hindco Rotatron Pvt. Ltd. v Collector 1994 (69) ELT 33 (Tribunal).