Chapter 65 - Headgear and parts thereof

Notes

1. This Chapter does not cover:

(a) worn headgear of heading 6309;
(b) asbestos headgear (heading 6812); or
(c) dolls' hats, other toy hats or carnival articles of Chapter 95.

2. Heading 6502 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
61	Articles of apparel and clothing accessories or cap/topi knitted or crocheted, of sale value not exceeding Rs. 1000 per piece	5%	I	222
6501	Textile caps	12%	II	171A<sup>1</sup>
6502	Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed	18%	III	173
6505	Hats (knitted/crocheted) or made up from lace or other textile fabrics	12%	II	171B<sup>3</sup>
6506	Other headgear, whether or not lined or trimmed	18%	III	176
6507	Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear	18%	III	177
61	Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece	5%	I	222<sup>4</sup>
6501	Textile caps	12%	II	171AA<sup>2</sup>
6501	Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece	5%	I	222<sup>4</sup>
6501	Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt	18%	III	172
6501	Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), [of felt [other than textile caps]]	12%	II	172<sup>5</sup>
6505	Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece	5%	I	222<sup>4</sup>
6505	Hats and other headgear, knitted or crocheted, or made up from fr lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed	18%	III	175
6505	Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed	18%	III	175<sup>6</sup>
6504 00 00	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed	18%	III	174

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
Concessional GST on Specified Handicraft	Notification No. 21/2018-C.T. (Rate), dated 26-7-2018

Departmental Clarifications / Case Law

Caps

Heading 6501.00 of the Central Excise Tariff covers the "head gear and sub-heading 6501.80 covers other "head gear" and parts thereof. As the head gear is covering for the head, therefore, the Caps are classifiable under Heading 6501.80 of the Central Excise Tariff. Aspen Crew v Conunissioner 2003 (156) ELT 387 (Tri.-Del.).