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.
Dress HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 11 |
| Section Title | Guide to HSN Section 11 |
| Section Description | TEXTILE & TEXTILE ARTICLES |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 61041100 | Women'/Girls' Cotton Suits | 5% |
| 61041200 | Women'/Girls' Wool Ensembles | 5% |
| 61041300 | Suits | Of Synthetic Fibres | 5% |
| 61041910 | Suits : Of other textile materials : Of silk | 5% |
| 61041920 | Artificial fibre suits | 5% |
| 61041990 | Suits| Textile Materials | 5% |
| 61042100 | Men'/Boys' Synthetic Underpants/Nightshirts | 5% |
| 61042200 | Cotton ensembles | 5% |
| 61042300 | Synthetic fiber ensembles | 5% |
| 61042910 | Silk ensembles | 5% |
| 61042920 | Ensembles: Of artificial fibres | 5% |
| 61042990 | Ensembles of other textile materials (Other) | 5% |
| 61043100 | Jackets and blazers: Of wool or fine animal hair | 5% |
| 61043200 | Jackets And Blazers | Of Cotton | 5% |
| 61043300 | Jackets and blazers : Of synthetic fibres | 5% |
| 61043910 | Silk jackets and blazers | 5% |
| 61043920 | Jackets and blazers: Of other textile materials: Of artificial fibres | 5% |
| 61043990 | Jackets and blazers, other | 5% |
| 61044100 | Dresses (wool/fine animal hair) | 5% |
| 61044200 | Dresses (cotton) | 5% |
| 61044300 | Dresses (synthetic fibers) | 5% |
| 61044400 | Dresses (artificial fibers) | 5% |
| 61044910 | Dresses (silk) | 5% |
| 61044990 | Dresses: Other textile materials | 5% |
| 61045100 | Skirts of wool or fine animal hair | 5% |
| 61045200 | Skirts And Divided Skirts | Of Cotton | 5% |
| 61045300 | Skirts and divided skirts : Of synthetic fibres | 5% |
| 61045910 | Silk skirts | 5% |
| 61045920 | Skirts & Divided Skirts: Artificial Fibre Textile Materials | 5% |
| 61045990 | Saree Falls, Borders & Fringes: Man-Made Fibres | 5% |
| 61046100 | Rubberised Cotton Fabrics: Other Than Knitted or Crocheted | 5% |
| 61046200 | Cotton bib and brace overalls | 5% |
| 61046300 | Women's Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000 | 5% |
| 61046910 | Silk Trousers/Overalls/Shorts (Men's/Boys') | 5% |
| 61046920 | Women's and Girls' Trousers or Breeches | 5% |
| 61046990 | Other Textile Trousers/Overalls/Breeches/Shorts (Women's/Girls') | 5% |
| 62041100 | Women's or Girls' Suits, Ensembles & Jackets of Wool | 5% |
| 62041200 | Women'/Girls' Synthetic Fibre Suits | 5% |
| 62041210 | Women's or Girls' Cotton Suits, Ensembles & Jackets | 5% |
| 62041290 | Women's or Girls' Other Textile Suits & Ensembles | 5% |
| 62041300 | Women'/Girls' Other Fibre Suits | 5% |
| 62041310 | Women's or Girls' Silk Suits, Ensembles & Jackets | 5% |
| 62041390 | Women's or Girls' Other Textile Material Suits & Ensembles | 5% |
| 62041911 | Women's or Girls' Embellished Suits & Ensembles | 5% |
| 62041912 | Women's or Girls' Embellished Suits & Ensembles | 12% |
| 62041919 | Women's or Girls' Miscellaneous Textile Suits & Ensembles | 5% |
| 62041990 | Embroidered with lucknow chikan craft | 5% |
| 62041991 | Women's or Girls' Suits & Ensembles of Various Fibres | 5% |
| 62041999 | Women's or Girls' Suits & Ensembles of Various Fibres | 5% |
| 62042100 | Women's or Girls' Suits & Ensembles of Wool or Fine Animal Hair | 5% |
| 62042210 | Women's or Girls' Cotton Blouse & Skirt Combinations | 5% |
| 62042220 | Women'/Girls' Synthetic Fibre Ensembles | 5% |
| 62042290 | Women's or Girls' Other Blouse & Skirt Combinations | 5% |
| 62042300 | Women'/Girls' Silk Sequined/Beaded Ensembles | 5% |
| 62042310 | Women's or Girls' Ensembles or Suits of Wool or Fine Animal Hair | 5% |
| 62042390 | Women's or Girls' Ensembles or Suits of Other Textile Materials | 5% |
| 62042911 | Women'/Girls' Other Textile Material Ensembles | 5% |
| 62042912 | Women's or Girls' Coats and Jackets of Various Fibres | 5% |
| 62042913 | Women's or Girls' Coats & Jackets, Mixed or Other Fibres | 5% |
| 62042919 | Women's or Girls' Coats and Jackets of Various Textile Fibres | 5% |
| 62042990 | Women'/Girls' Wool/Fine Animal Hair Jackets/Blazers | 5% |
| 62042991 | Women's or Girls' Suits or Ensembles with Chikan Embroidery | 5% |
| 62042999 | Other Women's or Girls' Suits and Ensembles | 5% |
| 62043100 | Women'/Girls' Cotton Jackets/Blazers | 5% |
| 62043110 | Wool or Fine Animal Hair Jackets and Blazers | 5% |
| 62043190 | Other Wool or Fine Animal Hair Jackets and Blazers | 5% |
| 62043200 | Women'/Girls' Synthetic Fibre Jackets/Blazers | 5% |
| 62043210 | Cotton Jackets and Blazers with Chikan Craft | 5% |
| 62043290 | Other Cotton Jackets and Blazers | 5% |
| 62043300 | Women'/Girls' Silk Sequined/Beaded Jackets/Blazers | 5% |
| 62043310 | Silk Jackets and Blazers | 5% |
| 62043390 | Other Jackets and Blazers of Textile Materials | 5% |
| 62043911 | Women'/Girls' Other Textile Material Jackets/Blazers | 5% |
| 62043912 | Embroidered Women's or Girls' Jackets and Blazers | 5% |
| 62043913 | Other Embroidered Textile Jackets and Blazers | 5% |
| 62043919 | Miscellaneous Jackets and Blazers | 5% |
| 62043990 | Women'/Girls' Artificial Fibre Dresses | 5% |
| 62043991 | Other Women's or Girls' Jackets and Blazers | 5% |
| 62043999 | Women's or Girls' Jackets and Blazers (Other) | 5% |
| 62044110 | Wool or Fine Animal Hair Dresses and Skirts | 5% |
| 62044120 | Cotton Dresses and Skirts | 5% |
| 62044190 | Other Dresses and Skirts | 5% |
| 62044210 | Wool or Fine Animal Hair Skirts and Divided Skirts | 5% |
| 62044220 | Cotton Skirts and Divided Skirts | 5% |
| 62044230 | Other Textile Material Skirts and Divided Skirts | 5% |
| 62044290 | Other Skirts and Divided Skirts | 5% |
| 62044310 | Wool or Fine Animal Hair Trousers and Breeches | 5% |
| 62044320 | Cotton Trousers and Breeches | 5% |
| 62044390 | Other Textile Trousers and Breeches | 5% |
| 62044400 | Women'/Girls' Other Textile Material Dresses | 5% |
| 62044410 | Wool or Fine Animal Hair Shorts and Breeches | 5% |
| 62044490 | Cotton Shorts and Breeches | 5% |
| 62044911 | Embroidered Women's or Girls' Hosiery and Outerwear | 5% |
| 62044912 | Other Embroidered Women's or Girls' Outerwear | 5% |
| 62044919 | Miscellaneous Embroidered Outerwear | 5% |
| 62044990 | Women'/Girls' Cotton Skirts/Divided Skirts | 5% |
| 62044991 | Other Women's or Girls' Embroidered Outerwear | 5% |
| 62044999 | Other Women's or Girls' Outerwear | 5% |
| 62045100 | Wool or Fine Animal Hair Blouses and Shirts | 5% |
| 62045200 | Women'/Girls' Synthetic Fibre Skirts/Divided Skirts | 5% |
| 62045210 | Cotton Blouses and Shirt Combinations | 5% |
| 62045290 | Other Cotton Blouses and Shirt Combinations | 5% |
| 62045300 | Women'/Girls' Silk Skirts/Divided Skirts | 5% |
| 62045310 | Wool or Fine Animal Hair Ensembles and Suits | 5% |
| 62045390 | Other Ensembles and Suits | 5% |
| 62045910 | Women'/Girls' Other Textile Material Skirts/Divided Skirts | 5% |
| 62045911 | Embroidered Women's or Girls' Ensembles and Suits | 5% |
| 62045919 | Other Embroidered Suits and Ensembles | 5% |
| 62045990 | Women'/Girls' Cotton Trousers/Bib Overalls/Breeches/Shorts | 5% |
| 62045991 | Miscellaneous Suits and Ensembles (Embroidered) | 5% |
| 62045999 | Other Suits and Ensembles | 5% |
| 62046110 | Wool or Fine Animal Hair Skirts and Divided Skirts | 5% |
| 62046190 | Cotton Skirts and Divided Skirts | 5% |
| 62046200 | Mens or boys shirts – of wool or fine animal hair | 5% |
| 62046210 | Wool or Fine Animal Hair Dresses | 5% |
| 62046290 | Cotton Dresses | 5% |
| 62046300 | Other Dresses and Skirts | 5% |
| 62046911 | Silk Textile Trousers and Shorts with Sequins or Beading | 5% |
| 62046919 | Silk Textile Trousers and Shorts, Other Varieties | 5% |
| 62046990 | Other Textile Material Trousers and Shorts | 5% |
* GST rates may vary based on the latest GST notifications
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
-
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.
-
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.
-
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.
-
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.
-
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.