---
title: "HSN Code for Garments of Fabrics with Coating or Covering | HSN 62104040 GST Rate"
description: "Find HSN and GST Rates for 62104040 related to Garments of Fabrics with Coating or Covering with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-62104040/"
---

# HSN Code 62104040: Garments of Fabrics with Coating or Covering

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 62: Apparel & Clothing Accessories](https://busy.in/hsn/chapter-62/)
- [Sub-chapter 6210: Fabrics garments](https://busy.in/hsn/sub-chapter-6210/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| High Altitude Clothes (Conforming to IS 5866)(sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| High Altitude Clothes (Conforming to IS 5866) | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 62104040 ?

It includes Surgical Gowns & Drapes for Medical Safety

### Can we claim ITC on inputs used to trade Garments of Fabrics with Coating or Covering?

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

### Does packaging or labelling change the GST for Garments of Fabrics with Coating or Covering?

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.

### Any common misclassification issue with Garments of Fabrics with Coating or Covering?

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 Garments of Fabrics with Coating or Covering?

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.

### How much GST applies to Garments of Fabrics with Coating or Covering?

Under HSN 62104040, Garments of Fabrics with Coating or Covering attracts Varies when sold in taxable form. Describe the exact form on the invoice.