GST on Apparel, Clothing and Textile Products

The GST Council fixed the GST on Textiles and Textile Products, Apparel, and Clothing after the implementation of GST. The Council fixed the GST rates at 0%, 5%, 12%, 18% and 28% in India for both goods and services. On 3rd June 2017, the GST rate for textile products including apparel, clothing, cotton products, and other textile products was announced in the GST Council meeting held. In this article, we look at the GST rate for apparel, clothing and textile products in detail. The GST Council fixed the GST on Apparel, Clothing and Textile Products, after the implementation of GST.

GST Rate for Garment, Apparel and Clothing

Knitted apparel and clothing fall under chapter 61 of the HSN code. Apparel and clothing not knitted fall under chapter 62 of the HSN code. Under both categories, any piece of apparel or clothing would be taxed at 5% GST if the taxable value of the goods does not exceed Rs.1000 per piece. As per schedule II of Chapter 62, all types of apparel and clothing of sale value exceeding Rs.1000 shall attract 12% of GST.

GST Rate for Footwear

Footwear having a retail sale price not exceeding Rs.500 per pair is taxed at 5% GST, if the retail sale price is indelibly marked or embossed on the footwear itself. For all other types of footwear as follows, a GST rate of 18% is applicable:

Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.
Other footwear with outer soles and uppers of rubber or plastics.
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
Other footwear.
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.

Also read: GST on Cotton, Yarn, Silk, Wool and Nylon

GST on Textiles and Textile Products

Various textile products like curtains, bedsheets, used clothes, and other textiles have been listed under chapter 63 of the HSN code under other made up textile articles, sets, worn clothing and worn textile articles; rags. The GST rate for this chapter is dependent on the sale value of the goods. If the sale value of the textile product is less than Rs.1000, then a GST rate of 5% is applicable. If the sale value is more than Rs.1000, then a GST rate of 12% is applicable. The following are textile products listed under chapter 63 of the HSN code.

Blankets and travelling rugs.
Bed linen, knitted or crocheted, toilet linen and kitchen linen, of terry towelling or similar terry fabrics.
Curtains (including drapes) and interior blinds; curtain or bed valances.
Other furnishing articles such as bedspreads, counterpanes, napkins, pillowcase and pillow slip, table cloth and table cover, Towels, other than a terry towel, mosquito nets, cushion covers
Sacks and bags, of a kind used for the packing of goods.
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.
Other made up articles, including dress patterns; such as floor-cloths, dishcloths, dusters and similar cleaning cloths, life-jackets and lifebelts, sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale.
Worn clothing and other worn articles.
Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.

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Frequently Asked Questions

Common questions about GST Rates on Apparel, Clothing, and Textiles in India 2023.

According to the article, any piece of apparel or clothing with a taxable value not exceeding Rs. 1000 per piece is taxed at 5% GST rate. This applies to both knitted apparel (under HSN code chapter 61) and non-knitted apparel (under HSN code chapter 62).

The GST rate for footwear depends on the retail sale price. Footwear with a retail sale price not exceeding Rs. 500 per pair is taxed at 5% GST, provided the price is indelibly marked or embossed on the footwear itself. All other types of footwear, including waterproof footwear, footwear with rubber or plastic soles and uppers, and footwear with leather or textile uppers, attract an 18% GST rate.

Textile products such as curtains, bedsheets, used clothes, and other made up textile articles are listed under HSN code chapter 63. If the sale value of these products is less than Rs. 1000, a 5% GST rate is applicable. If the sale value exceeds Rs. 1000, a 12% GST rate is applicable.

No, the article does not mention any difference in GST rates for knitted and non-knitted apparel. The GST rate is determined based on the taxable value of the apparel or clothing piece, irrespective of whether it is knitted or not.

The article does not provide information on specific textile products that attract a higher GST rate. However, it does mention that textile products with a sale value exceeding Rs. 1000 are subject to a 12% GST rate, while those below Rs. 1000 are taxed at 5% GST.

According to the article, textile products like blankets and towels fall under HSN code chapter 63. The GST rate for these products is determined by their sale value. If the sale value is less than Rs. 1000, a 5% GST rate applies. If the sale value exceeds Rs. 1000, a 12% GST rate is applicable.

The article does not mention any specific exceptions to the GST rates provided for apparel, clothing, and textile products. The rates seem to be based on the sale value and the HSN code chapter under which the product falls.

The article does not provide information on whether the GST rate varies for different types of textile materials. It focuses on the GST rates based on the sale value and the HSN code chapter, but does not differentiate rates based on the textile material itself.

Yes, the article mentions that sacks, bags, tarpaulins, awnings, and sunblinds made from textile materials are listed under HSN code chapter 63. The GST rate for these products follows the same rule as other textile products – 5% GST if the sale value is less than Rs. 1000, and 12% GST if the sale value exceeds Rs. 1000.

The article does not provide specific information on how the GST rates impact pricing for consumers. However, it is reasonable to assume that the applicable GST rate would be added to the base price of apparel, clothing, and textile products, potentially increasing the final cost for consumers, especially for higher-priced items attracting a higher GST rate.