What products are classified under HSN 63109020 ?
It includes Other Worn or New Textile Rags
HSN Code 63109020 represents Cotton Rags for Textile Use under GST classification. This code helps businesses identify Cotton Rags for Textile Use correctly for billing, taxation, and trade. With HSN Code 63109020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton Rags for Textile Use.
HSN Code 63109020 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 63 | Other made up textile articles; sets; worn clothing and worn textile articles; rags | 6310 | Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials | Other : Cotton rags (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| 63 | Other made up textile articles; sets; worn clothing and worn textile articles; rags | 6310 | Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials | Other : Cotton rags (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| 63 | Other made up textile articles; sets; worn clothing and worn textile articles; rags | 6310 | Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials | Other : Cotton rags | 6% | 6% | 12% | 0% |
| 63 | Other made up textile articles; sets; worn clothing and worn textile articles; rags | 6310 | Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials | Other : Cotton rags | 6% | 6% | 12% | 0% |
Description of goods
Other : Cotton rags (sale value not exceeding Rs. 1000 per piece)
Chapter
63 – Other made up textile articles; sets; worn clothing and worn textile articles; rags
Sub Chapter
6310 – Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
Description of goods
Other : Cotton rags (sale value not exceeding Rs. 1000 per piece)
Chapter
63 – Other made up textile articles; sets; worn clothing and worn textile articles; rags
Sub Chapter
6310 – Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
Description of goods
Other : Cotton rags
Chapter
63 – Other made up textile articles; sets; worn clothing and worn textile articles; rags
Sub Chapter
6310 – Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
Description of goods
Other : Cotton rags
Chapter
63 – Other made up textile articles; sets; worn clothing and worn textile articles; rags
Sub Chapter
6310 – Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
Cotton Rags for Textile Use does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Sorted : Woollen rags (sale value not exceeding Rs. 1000 per piece) | |
| Sorted : Woollen rags (sale value not exceeding Rs. 1000 per piece) | |
| Sorted : Woollen rags | |
| Sorted : Woollen rags | |
| Sorted : Cotton rags (sale value not exceeding Rs. 1000 per piece) | |
| Sorted : Cotton rags (sale value not exceeding Rs. 1000 per piece) | |
| Sorted : Cotton rags | |
| Sorted : Cotton rags | |
| Sorted : Gunny cuttings (sale value not exceeding Rs. 1000 per piece) | |
| Sorted : Gunny cuttings (sale value not exceeding Rs. 1000 per piece) | |
| Sorted : Gunny cuttings | |
| Sorted : Gunny cuttings | |
| Sorted : Other (sale value not exceeding Rs. 1000 per piece) | |
| Sorted : Other (sale value not exceeding Rs. 1000 per piece) | |
| Sorted : Other | |
| Sorted : Other | |
| Other : Woolen rags (sale value not exceeding Rs. 1000 per piece) | |
| Other : Woolen rags (sale value not exceeding Rs. 1000 per piece) | |
| Other : Woolen rags | |
| Other : Woolen rags | |
| Other : Gunny cuttings (sale value not exceeding Rs. 1000 per piece) | |
| Other : Gunny cuttings (sale value not exceeding Rs. 1000 per piece) | |
| Other : Gunny cuttings | |
| Other : Gunny cuttings | |
| Other : Synthetic rags (sale value not exceeding Rs. 1000 per piece) | |
| Other : Synthetic rags (sale value not exceeding Rs. 1000 per piece) | |
| Other : Synthetic rags | |
| Other : Synthetic rags | |
| Other : Other (sale value not exceeding Rs. 1000 per piece) | |
| Other : Other (sale value not exceeding Rs. 1000 per piece) | |
| Other : Other | |
| Other : Other |
Sorted : Woollen rags (sale value not exceeding Rs. 1000 per piece)
Sorted : Woollen rags (sale value not exceeding Rs. 1000 per piece)
Sorted : Woollen rags
Sorted : Woollen rags
Sorted : Cotton rags (sale value not exceeding Rs. 1000 per piece)
Sorted : Cotton rags (sale value not exceeding Rs. 1000 per piece)
Sorted : Cotton rags
Sorted : Cotton rags
Sorted : Gunny cuttings (sale value not exceeding Rs. 1000 per piece)
Sorted : Gunny cuttings (sale value not exceeding Rs. 1000 per piece)
Sorted : Gunny cuttings
Sorted : Gunny cuttings
Sorted : Other (sale value not exceeding Rs. 1000 per piece)
Sorted : Other (sale value not exceeding Rs. 1000 per piece)
Sorted : Other
Sorted : Other
Other : Woolen rags (sale value not exceeding Rs. 1000 per piece)
Other : Woolen rags (sale value not exceeding Rs. 1000 per piece)
Other : Woolen rags
Other : Woolen rags
Other : Gunny cuttings (sale value not exceeding Rs. 1000 per piece)
Other : Gunny cuttings (sale value not exceeding Rs. 1000 per piece)
Other : Gunny cuttings
Other : Gunny cuttings
Other : Synthetic rags (sale value not exceeding Rs. 1000 per piece)
Other : Synthetic rags (sale value not exceeding Rs. 1000 per piece)
Other : Synthetic rags
Other : Synthetic rags
Other : Other (sale value not exceeding Rs. 1000 per piece)
Other : Other (sale value not exceeding Rs. 1000 per piece)
Other : Other
Other : Other
It includes Other Worn or New Textile Rags
Under HSN 63109020, Cotton Rags for Textile Use attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Rags for Textile Use; Nil for exempt items if applicable).
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.