What products are classified under HSN 61023020 ?
It includes Suits : Of silk
HSN Code 61023020 represents Of man-made fibres : Of artificial fibres under GST classification. This code helps businesses identify Of man-made fibres : Of artificial fibres correctly for billing, taxation, and trade. With HSN Code 61023020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of man-made fibres : Of artificial fibres.
HSN Code 61023020 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 | 6102 | Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including skijackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6104 | Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6102 | Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including skijackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6104 | Of man-made fibres : Of artificial fibres | 6% | 6% | 12% | 0% |
Description of goods
Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6102 – Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including skijackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6104
Description of goods
Of man-made fibres : Of artificial fibres
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6102 – Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including skijackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 6104
Of man-made fibres : Of artificial fibres does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece) | |
| Of wool or fine animal hair | |
| Of cotton (sale value not exceeding Rs. 1000 per piece) | |
| Of cotton | |
| Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece) | |
| Of man-made fibres : Of synthetic fibres | |
| Other : Of silk (sale value not exceeding Rs. 1000 per piece) | |
| Other : Of silk | |
| Other : Other (sale value not exceeding Rs. 1000 per piece) | |
| Other : Other |
Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)
Of wool or fine animal hair
Of cotton (sale value not exceeding Rs. 1000 per piece)
Of cotton
Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Of man-made fibres : Of synthetic fibres
Other : Of silk (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 Suits : Of silk
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of man-made fibres : Of artificial fibres; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 61023020, Of man-made fibres : Of artificial fibres 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.
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.