What is the HSN Code for Lower Garments?
Lower garments include trousers, track pants, leggings, shorts and similar clothing worn on the lower part of the body. Under GST these products fall under the apparel chapters. The HSN code depends on whether the garment is knitted or woven, whether it is for men or women and the material used such as cotton, synthetic fibre or blends.
Correct HSN classification is very important for garment traders and manufacturers because GST rate on apparel has often depended on the sale value per piece and the fabric. Using the right code also helps in proper reporting in e invoices and enables retailers and online sellers to keep their pricing and tax display accurate.
Classification of Lower Body Clothing under HSN Code
Knitted lower garments such as track pants, leggings and casual lounge pants generally fall under the chapter for knitted apparel. Within that chapter there are separate headings for garments for men or boys and garments for women or girls. Each heading further splits into trousers, breeches and shorts.
Woven formal trousers and office wear pants fall under the woven apparel chapter. As with knitted clothing, there are different headings for menswear and womenswear and for various garments. While the HSN code changes, the basic method of classification based on fabric and type of garment remains the same across lower garments.
Here are some commonly used HSN codes and GST rates for this category:
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 6103 | Knitted mens trousers and track pants | Knitted or crocheted trousers, breeches and shorts for men or boys | Knitted lower garments | 5% |
| 6104 | Knitted womens leggings and lowers | Knitted trousers, leggings and similar garments for women or girls | Knitted lower garments | 5% |
| 6203 | Woven mens formal trousers | Woven trousers and breeches for men or boys made from cotton or blends | Woven lower garments | 5% |
Rates shown are indicative and usually apply where the sale value per piece is within the threshold notified by Government. Garments above that value may attract a higher rate.
How Different Lower Garments Are Taxed under HSN?
GST on lower garments has traditionally depended on the maximum retail price or transaction value per piece. Items up to a specific value slab per piece may enjoy a lower rate, while garments priced above that slab attract the standard rate. These slabs are notified from time to time, so apparel sellers need to keep track of changes.
Retailers should also consider whether they are selling garments under their own brand or as unbranded goods. In certain phases of GST, branded apparel carried a different tax treatment. Even where the rate is same now, correct declaration of brand and value remains important for audit trails and consumer awareness.
GST on Lower Garments and Lower Body Clothing
For most compliant businesses GST on lower garments functions as a pass through tax because input tax credit is available on fabric, trims, job work and other inputs. The net tax cost mainly remains with the final consumer purchasing the garment for personal use.
To avoid disputes, garment manufacturers and traders should ensure that invoices mention gender, fabric and type of garment clearly along with the HSN code. This makes it easy for tax officers to understand the classification and for business owners to justify their tax treatment during any verification.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for lower garments?
Lower garments like trousers, track pants, leggings and shorts are generally classified under apparel headings such as HSN 6103 and 6104 for knitted garments and HSN 6203 for woven garments. The exact code depends on whether the garment is knitted or woven and whether it is for men or boys or for women or girls
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Are lower body clothing items classified differently under HSN?
Yes. Lower body clothing is classified based on how it is made and who it is meant for. Knitted items like track pants and leggings for men or boys are usually covered under HSN 6103, while similar knitted garments for women or girls fall under HSN 6104. Woven mens trousers and formal pants typically come under HSN 6203. So classification changes with fabric type and gender.
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How do lower garments affect GST calculation?
GST on lower garments often depends on both the HSN code and the sale value per piece. Garments within a notified value slab per piece may attract a lower GST rate such as 5 percent, while higher priced pieces can be taxed at a higher rate. Using the correct HSN code helps apply the right rate, show correct tax on invoices and report sales properly in e invoices and GST returns.
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Can the HSN code differ for different types of lower garments?
Yes, different types of lower garments can have different HSN codes. Knitted track pants, leggings and lounge pants are usually classified under knitted apparel headings like 6103 or 6104. Woven formal trousers and office wear pants fall under woven apparel headings like 6203. Even though all are lower garments, the code changes with fabric construction and whether the garment is menswear or womenswear.
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What garments are classified under the lower HSN code category?
Under these lower garment HSN codes you typically find trousers, track pants, leggings, breeches and shorts. For men or boys, knitted versions fall under HSN 6103 and woven trousers under HSN 6203. For women or girls, knitted lowers such as leggings and casual pants are usually covered under HSN 6104. All these are treated as lower body clothing for GST purposes.