Cap HSN Code: Tax Classification for Caps and Headgear
Caps and headgear are common fashion and utility items sold by garment stores, sports shops and corporate gift vendors. Under GST, caps are classified using HSN codes that fall under the headgear chapter. Correct cap HSN code selection ensures the right GST rate and smoother input tax credit claims.
Here is an example table that shows possible HSN codes and GST rates for different types of caps. The figures are only indicative and should be checked against the latest GST rate list.
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 650500 | Cotton cap | Cloth cap with peak for general use | Casual and fashion caps | 5% |
| 650500 | Baseball cap | Sports style cap with logo and adjustable strap | Team and brand promotion caps | 5% |
| 650610 | Safety headgear | Protective industrial headgear | Industrial safety caps | 18% |
| 650500 | Children cap | Small size caps for children | Seasonal and school caps | 5% |
HSN code for casual and baseball caps
Most casual caps, including baseball style caps, fall under the same heading for headgear made of textile material. They generally enjoy a lower GST slab subject to price based conditions. Features like embroidery or printed logos do not change the HSN classification, although they can change the selling price.
HSN code for sports and promotional caps
Sports caps and promotional caps supplied with company branding also use the cap HSN code. Whether the cap is given as a free item with another product or sold separately, you should still keep the correct code in your stock and tax records so that purchases and issues remain transparent.
HSN code for safety caps and industrial headgear
Industrial safety caps or helmets, designed to protect workers, fall under a different heading from simple cloth caps. They are treated as protective equipment and usually attract the standard GST rate. For contractors, it is useful to track such items separately because they are often mandatory as per safety norms.
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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Does size or gender specific design change the HSN code for caps?
No. Caps for men, women or children usually share the same basic HSN code if they are made from similar materials.
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Are woollen caps and cotton caps covered under the same heading?
They may use different sub headings depending on material, but they remain within the headgear chapter. You should check tariff notes for exact mapping.
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How are complimentary promotional caps treated in GST?
Even if supplied free, promotional caps are considered goods and should still be tracked in stock with a proper HSN code.
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Do caps imported from abroad need a different HSN code?
No. The HSN code structure is common for domestic and imported goods. The same code is used in customs and GST documents.