Chapter 61 - Articles of apparel and clothing accessories,knitted or crocheted

Notes
1. This Chapter applies only to made up knitted or crocheted articles.
2. This Chapter does not cover:
  • (a) goods of heading 6212;
  • (b) worn clothing or other worn articles of heading 6309; or
  • (c) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
3. For the purposes of headings 6103 and 6104:
  • (a) the term "suit" means a net of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
    • (i) one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
    • (ii) one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces or bibs.
      All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
      If several separate components to cover the lower part of the body are presented together (for example. two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
      The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions:
      • (A) morning dress, comprising a plain jacket (cutaway) with rounded tailshangingwell down at the back and striped trousers;
      • (B) evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front. does not close and has narrow skirts cut in at the hips and hanging down behind;
      • (C) dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
  • (b) the term "ensemble" means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retails sale, and comprising:
    • (i) one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
    • (ii) one or two different garments, designed to cover the lower part of the body and consisting of trousers bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a dividedskirt. All of the components of an ensemble must be of the same fabric construction, style, colour and compositioni, oi :die.,. also must be of corresponding or compatible size. The term "ensemble" does not apply to tract suits or ski su5 heading 6112.
4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or do means of tightening at the bottom of the garment, or garments :nom, average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 1 Lm x 10 cm. Heading 6105 does not cover
5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the sleeveless garments. bottom of the garment.
6. For the purpose of heading 6111:
  • (a) the expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm;
  • (b) articles which are, prima facie, classifiable both in heading 611 I and in the headings of this Chapter are to be classified in heading 6111.
7. For the purposes of heading 6112 "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn prinicipally for skiing (cross-country or alpine). They consist either of:
  • (a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or
  • (b) a "ski ensemble", that is, a set of garments composed of two or three pieces. put up for retail sale and comprising:
    • (i) one garment such as an anorak, wind-cheater. wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
    • (ii) one pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall.
      The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
8. Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this Chapter, excluding heading 6111, are to be classified in heading 6113.
9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
10. Articles of this Chapter may be made of metal thread.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 2500 per piece5%I222
6501Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece5%I222<sup>1</sup>
6505Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece5%I222<sup>1</sup>
61Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece5%I222<sup>1</sup>
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece12%II169
Other Exemptions
DescriptionNotification
Exemption from Registration _ small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification 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 CSDNotification 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 ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
Concessional GST on Specified Handicraft Notification No. 21/2018-C.T. (Rate), dated 26-7-2018
Departmental Clarifications / Case Law
Baby Nappies
The items in Chapter Heading 48.18 are made of paper pulp, paper, cellulose wadding, etc., only. However the subject item is predominately made of knitted cloth of cotton and relevant classification for this item would, therefore, be Chapter Heading 61.11. The Item description given for Chapter Heading 61.11 clearly covers the subject items viz., baby diaper and baby nappy. Chapter Heading 61.11 covers babies' garments and clothing accessories and when these are made up of cotton, they would fall under Chapter Heading 6111.20 only. Consequently the subject item deserves classification under Chapter Heading 61.11 only. - Suchita Industries v Commissioner 2017 (7) G.S.T.L. 250 (Tri.-Bang.).
Garments or made up articles of textiles with embroidery or chikan work
Garments or made up articles of textiles with embroidery or chikan work fall under Chapters 61 to 63. Garments or made up articles, of sale value not exceeding Rs. 1,000 per piece, attract 5% GST. Garments or made up articles of sale value exceeding Rs. 1,000 per piece attract 12% GST. & C. Circular F. No. 332/2/2017-TRU, dated 7-12-2017