IndiaFilingsIndiaFilings

Chapter 63 - Other made up textile articles; sets;worn clothing and worn textile articles; rags

Notes
  1. Sub-Chapter I applies only to made up articles, of any textile fabric.
  2. Sub-Chapter I does not cover:
    1. goods of Chapters 56 to 62; or
    2. worn clothing or other worn articles of heading 6309.
  3. Heading 6309 applies only to the following goods:
    1. articles of textile materials:
      1. clothing and clothing accessories, and parts thereof:
      2. blankets and travelling rugs;
      3. bed linen, table linen, toilet linen and kitchen linen;
      4. furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805.
    2. footwear and headgear of any material other than asbestos.
      In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:
      1. they must show signs of appreciable wear, and
      2. they must be presented in bulk or in bales, sacks or similar packings.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 2500 per piece5%I224
6309Other made up textile articles, sets, of sale value not exceeding Rs.1000 per piece5%I224<sup>1</sup>
6310Worn clothing and other worn articles; rags5%I224A<sup>1</sup>
63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece12%II171<sup>ā™„</sup>
6309Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece5%I224<sup>2</sup>
6309Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece5%I224<sup>3</sup>
6309Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothing and other worn articles; rags]12%II171<sup>ā™„</sup>
6309Worn clothing and other worn articles; rags5%I224A<sup>ā™„</sup>
6309Worn clothing and other worn articles; rags5%I224A<sup>1</sup>
6305 32 00Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece5%I224<sup>2</sup>
6305 32 00Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece5%I224<sup>3</sup>
6305 32 00Worn clothing and other worn articles; rags12%II171A<sup>2</sup>
6305 33 00Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece5%I224<sup>3</sup>
63Indian National Flag0%-133
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 ā€” 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 ā€” 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. 3/2017-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
Departmental Clarifications / Case Law
Tarpaulin made of HDPE woven fabrics
Tarpaulin made of HDPE woven fabrics and was laminated with LLDPE. Since water proofing is the principal characteristic of a tarpaulin it goes without saying that HDPE woven fabric can be used as tarpaulin only when such fabric is laminated. Therefore, in view of the Note 1(h) to Section XI of the GST Tariff Act mentioned above, the tarpaulins of HDPE woven fabrics, laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63. In Re: East Hooghly Polyplast Pvt. Ltd. 2019(20) G.S.T.L. 166 (App. A.A.R.-GST)
Non-woven Fabric Bags
Non-woven Fabric Bags ā€” made of 100% polypropylene- used mainly for packing rice and food products -classifiable under 6305 33 00.- applicable rate is 5% CGST as per S. No. 224 of Schedule-I of Notification No.1/2017-C.T. (Rate), In Re: Kanniwadi Nagarajan Sharmila 2018 (18) G.S.T.L. 324 (AAR-GST).
Umbrella Nylon Cloth Panels with Straps and Chandwa
Umbrella Nylon Cloth Panels with Straps and Chandwa - Umbrella panels of textile material do not fall under Chapter Heading 66.03 and must be classified under Chapter Heading 63.07. Karnataka Umbrella Manufacturers v Commissioner 1999 (108) ELT 216 (Tribunal)
Garments or made up articles of textiles with embroidery or chikan work
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. 1000 per piece, attract 5% GST. Garments or made up articles of sale value exceeding Rs. 1000 per piece attract 12% GST. C.B.I. & C. Circular F. No. 332/2/2017-TRU, dated 7-12-2017
Jute bags
Jute bags- Sacks and bags, of a kind used for the packing of goods are classifiable under heading 6305 and attract 5%/12% GST, depending on their sale value not exceeding or exceeding Rs. 1000 per piece. CBI & C Circular F. No. 332/2/201 7-TRU, dated 7-12-2017