What products are classified under HSN 61012000 ?
It includes Other | Of Silk
HSN Code 61012000 represents Men’s or boys’ overcoats: Of Cotton under GST classification. This code helps businesses identify Men’s or boys’ overcoats: Of Cotton correctly for billing, taxation, and trade. With HSN Code 61012000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Men’s or boys’ overcoats: Of Cotton.
HSN Code 61012000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6101 | Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including skijackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6103 | Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6101 | Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including skijackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6103 | Of cotton | 6% | 6% | 12% | 0% |
Description of goods
Of cotton (sale value not exceeding Rs. 1000 per piece)
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6101 – Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including skijackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6103
Description of goods
Of cotton
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6101 – Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including skijackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6103
Men’s or boys’ overcoats: Of Cotton does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Mens or boys overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6103 - of wool or fine animal hair : of wool | |
| Mens or boys overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6103 - of wool or fine animal hair : of kashmir (cashmere) goats | |
| Mens or boys overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6103 - of wool or fine animal hair : other | |
| Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece) | |
| Of man-made fibres : Of synthetic fibres | |
| Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece) | |
| Of man-made fibres : Of artificial fibres | |
| Other : Of silk (sale value not exceeding Rs. 1000 per piece) (sale value not exceeding Rs. 1000 per piece) | |
| Other : Of silk | |
| Other : Other (sale value not exceeding Rs. 1000 per piece) | |
| Other : Other |
Mens or boys overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6103 - of wool or fine animal hair : of wool
Mens or boys overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6103 - of wool or fine animal hair : of kashmir (cashmere) goats
Mens or boys overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6103 - of wool or fine animal hair : other
Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Of man-made fibres : Of synthetic fibres
Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Of man-made fibres : Of artificial fibres
Other : Of silk (sale value not exceeding Rs. 1000 per piece) (sale value not exceeding Rs. 1000 per piece)
Other : Of silk
Other : Other (sale value not exceeding Rs. 1000 per piece)
Other : Other
It includes Other | Of Silk
Under HSN 61012000, Men’s or boys’ overcoats: Of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Men’s or boys’ overcoats: Of Cotton; Nil for exempt items if applicable).
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.