GST on Apparel and Clothing

GST on Apparel, Clothing and Textile Products

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.

Click here to read on 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.

Click here for GST registration. Visit the IndiaFilings GST Portal for more information.

Other Related Guides

HSN Code and GST on Textiles, Woven Products and T... HSN Code and GST on Textiles, Woven Products and Towels In this article, we look at the HSN Code and GST on Textiles, Woven Products and Towels. Chap...

Post by IndiaFilings

IndiaFilings.com is committed to helping entrepreneurs and small business owners start, manage and grow their business with peace of mind at an affordable price. Our aim is to educate the entrepreneur on the legal and regulatory requirements and be a partner throughout the entire business life cycle, offering support to the company at every stage to make sure they are compliant and continually growing.