HSN Code 62091000: Babies garments and clothing accessories – of cotton

HSN Code 62091000 represents Babies garments and clothing accessories – of cotton under GST classification. This code helps businesses identify Babies garments and clothing accessories – of cotton correctly for billing, taxation, and trade. With HSN Code 62091000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Babies garments and clothing accessories – of cotton.

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Description of Goods for HSN Code 62091000

HSN Code 62091000 relates to the following description.

Description of Goods

Babies garments and clothing accessories - of wool or fine animal hair

Chapter

62 - Articles of apparel and clothing accessories, not knitted or crocheted

Sub Chapter

6209 - Babies’ Garments And Clothing Accessories

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 62091000 not include?

Babies garments and clothing accessories – of cotton does not include products with the following descriptions.

Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)

Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)

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Frequently Asked Questions

Clear answers to common queries about HSN Code 62091000 and GST compliance.

What products are classified under HSN 62091000 ?

It includes Flax Bed/Table/Toilet/Kitchen Linen (Other)

How should mixed supplies be billed when Babies garments and clothing accessories – of cotton is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Babies garments and clothing accessories – of cotton; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Babies garments and clothing accessories – of cotton?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How much GST applies to Babies garments and clothing accessories – of cotton?

Under HSN 62091000, Babies garments and clothing accessories – of cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Babies garments and clothing accessories – of cotton?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Do e‑way bill and e‑invoice apply for Babies garments and clothing accessories – of cotton?

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.

Important Disclaimer

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.