Dress HSN Code: Classification for Party and Women Dresses
Dresses are a popular category in the fashion and apparel industry, covering western party wear, casual day dresses, formal office dresses and many more styles. Under GST, dresses are classified based on the fabric, method of making and whether they are knitted, crocheted or woven. Using the correct dress HSN code is important for brands, boutiques, online sellers and wholesalers while issuing invoices and filing GST returns.
The dress HSN classification is mainly driven by the garment type and the way the fabric is constructed. For example, women dresses made from woven fabric are generally classified under chapter 62, while knitted dresses fall under chapter 61. Each category also has further breakup based on fibre such as cotton, man made fibre, wool or blends.
What is the HSN Code for Party Dresses?
For many party dresses made from woven fabric for women and girls, the HSN classification generally starts from heading 6204. This chapter covers suits, ensembles, jackets, dresses, skirts and similar articles. Within this, the exact six or eight digit code depends on fibre content such as cotton, synthetic fibre or other textiles.
If the party dress is knitted or crocheted, it may fall under heading 6104 instead. Sellers should check whether the garment is made from knitted fabric like jersey or from woven fabric like georgette, chiffon or satin. This basic distinction influences the dress HSN code.
What is the HSN Code for Dresses?
In general, dresses for women fall in the HSN range for garments of chapters 61 and 62. The code can vary based on several factors, including gender, age group, fibre content and whether the dress is a single piece or part of an ensemble. For example, a cotton printed summer dress for women can have a different HSN from a polyester blended party dress.
Sellers on e commerce platforms and fashion brands should map their catalogue carefully. Once a correct dress HSN code is mapped for each SKU, it becomes easier to generate tax invoices without mistakes and keep GST returns consistent.
How Party Dresses Are Classified under HSN Code?
Party dresses often come with embellishments, lace, sequins or special fabrics. However, classification is still based mainly on the base textile and whether the dress is knitted or woven. Extra decorations like beads or embroidery usually do not change the HSN chapter, although they may affect customs duty in some special cases.
It is a good practice to keep product specification sheets mentioning fabric composition, GSM, lining material and construction type. These details help in choosing the correct dress HSN code and in answering any queries raised during a GST audit or verification.
Women Dress HSN Code and Its GST Implications
For women dresses, GST is normally charged at the rate applicable to apparel of that value slab. Historically, GST on garments has depended on the sale price per piece and the HSN chapter. Even though rate structures can change with notifications, the underlying HSN classification for dresses stays anchored to the textile chapters.
A correct women dress HSN code ensures that outward supplies in GSTR 1 and inward supplies in GSTR 2B match properly. This reduces the risk of credit blockage for retailers and wholesalers. Where large volumes are involved, even a small error in HSN mapping can lead to significant tax disputes, so it is worth investing time in getting it right.
Understanding HSN Code for Different Types of Dresses
Different types of dresses such as office wear, casual wear, maxi dresses, bodycon dresses or ethnic fusion dresses may all share the same broad HSN if they are made from the same type of fabric and constructed in a similar way. The style name does not usually change the HSN classification.
However, when dresses are part of a coordinated set or ensemble with jackets or leggings, the classification rules for sets and ensembles may apply. In such cases, the item that gives the set its essential character is used to decide the HSN code. Apparel exporters and large brands should refer to detailed tariff notes or seek expert advice for complex styles.
Illustrative Dress HSN Code and GST Rate Table
| Product name | Example HSN code | Product description | Indicative GST treatment |
|---|---|---|---|
| Women woven cotton party dress | 6204 | Women party dress made from woven cotton fabric | GST rate as applicable for garments of specified sale value |
| Women knitted synthetic dress | 6104 | Knitted or crocheted synthetic women dress | Standard apparel rate subject to value slabs |
| Girls casual cotton dress | 6204 | Casual day dress for girls made from cotton fabric | Same apparel rate as other garments for children |
| Women formal office dress | 6204 or 6104 | Formal dress used as office wear, depending on fabric construction | Rate as per relevant apparel notification |
Note. The HSN codes and GST treatment in this table are only examples. Businesses should verify classification and rates from the latest GST notifications and, if needed, seek professional advice.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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Do party dresses and casual dresses have different HSN codes?
Party dresses and casual dresses may share the same HSN code if they are made from the same type of fabric and constructed in a similar way. The HSN classification focuses on textile and construction, not on the marketing name of the style.
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How does fabric type affect dress HSN classification?
Fabric type is very important. Cotton dresses, man made fibre dresses and wool blend dresses may fall under different sub headings within the same chapter. Accurate fibre composition helps in picking the right code.
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Are women and men garments always under different HSN codes?
In many cases, garments for women and men have separate HSN breakups. Dress HSN codes are specific to women and girls, while shirts, trousers and suits for men fall under different headings.
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How should I show dress HSN code in GST returns?
The correct dress HSN code must appear on the tax invoice. The same code should be configured in your billing system so that it flows into GSTR 1. This keeps outward supplies and inward credit aligned.
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What if I am unsure about the correct HSN code for a new dress style?
When in doubt, you can compare similar products in the tariff, read explanatory notes or consult a tax professional. For large value or high volume items, consider seeking a formal advance ruling to remove uncertainty.