What products are classified under HSN 61072920 ?
It includes Cotton garments over Rs. 1000
HSN Code 61072920 represents Nightshirts & Pyjamas of Wool or Fine Animal Hair under GST classification. This code helps businesses identify Nightshirts & Pyjamas of Wool or Fine Animal Hair correctly for billing, taxation, and trade. With HSN Code 61072920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Nightshirts & Pyjamas of Wool or Fine Animal Hair.
HSN Code 61072920 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 | 6107 | Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted | Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6107 | Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted | Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% |
Description of goods
Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece )
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6107 – Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted
Description of goods
Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6107 – Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted
Nightshirts & Pyjamas of Wool or Fine Animal Hair does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Underpants and briefs : Of cotton (sale value not exceeding Rs. 1000 per piece) | |
| Underpants and briefs : Of cotton | |
| Underpants and briefs : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece) | |
| Underpants and briefs : Of man-made fibres : Of synthetic fibres | |
| Underpants and briefs : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece) | |
| Underpants and briefs : Of man-made fibres : Of artificial fibres | |
| Underpants and briefs : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece) | |
| Underpants and briefs : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Underpants and briefs : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Underpants and briefs : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece). | |
| Night shirts and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece) | |
| Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Night shirts and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Night shirts and pyjamas : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | |
| Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value exceeding Rs. 1000 per piece) | |
| Other : Of cotton : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of cotton : Other (sale value exceeding Rs. 1000 per piece) | |
| Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of synthetic fibres | |
| Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of artificial fibres | |
| Other : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Of wool or fine animal hair(sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) |
Underpants and briefs : Of cotton (sale value not exceeding Rs. 1000 per piece)
Underpants and briefs : Of cotton
Underpants and briefs : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Underpants and briefs : Of man-made fibres : Of synthetic fibres
Underpants and briefs : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Underpants and briefs : Of man-made fibres : Of artificial fibres
Underpants and briefs : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Underpants and briefs : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Underpants and briefs : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Underpants and briefs : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece).
Night shirts and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece)
Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Night shirts and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Night shirts and pyjamas : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value not exceeding Rs. 1000 per piece )
Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value exceeding Rs. 1000 per piece)
Other : Of cotton : Other (sale value not exceeding Rs. 1000 per piece )
Other : Of cotton : Other (sale value exceeding Rs. 1000 per piece)
Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of synthetic fibres
Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of artificial fibres
Other : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Other : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Of wool or fine animal hair(sale value not exceeding Rs. 1000 per piece )
Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Other : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
It includes Cotton garments over Rs. 1000
Under HSN 61072920, Nightshirts & Pyjamas of Wool or Fine Animal Hair attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.