Socks HSN Code for GST Filing
Socks are an essential clothing item for daily wear, sports and winter use. Traders, retailers and manufacturers deal in cotton socks, woolen socks and blended fibre socks in many sizes and price ranges.
To handle GST smoothly you should know the correct socks HSN code, understand how cotton and woolen socks are classified, and apply the right GST rate in your invoices and returns.
What is the HSN Code for Cotton and Woolen Socks?
In the customs and GST tariff, socks are grouped under the hosiery heading that covers stockings, socks and similar knitted articles. The detailed eight digit codes under this heading separate products by fibre content and type, such as cotton socks, woolen socks or synthetic socks.
For most small and medium businesses, using the four digit heading for socks along with the correct description and GST rate is usually enough for day to day billing. Large manufacturers and importers should select the exact eight digit code that matches the material and design of their socks.
| HSN Code | Product name | Product description | GST rate |
|---|---|---|---|
| 6115 | Cotton socks | Basic ankle or crew length cotton socks used for daily wear | 5% |
| 6115 | Woolen socks | Thicker socks made from wool or wool rich blends for winter wear | 5% |
| 6115 | Sports and casual socks | Socks made from cotton rich or synthetic blends for sports and casual use | 5% |
How Does GST Apply to Different Types of Socks?
Socks are treated as ready made garments. Under the present structure, normal cotton and woolen socks for everyday use usually fall in the standard clothing slab such as 5%, subject to conditions on sale value and any specific notifications issued by the government.
Higher value branded socks, specialised compression socks or technical sports socks can attract a different slab when they cross the value threshold or fall under a separate entry. You should always check the latest rate schedule and notifications that apply to your exact product range.
In practice, most regular cotton and woolen socks supplied to retailers or direct to consumers are billed at 5% GST using the socks HSN code, while any exceptional rate should be backed by a clear legal entry.
Why Do Cotton and Woolen Socks Have Different HSN Codes?
Within the hosiery heading, sub headings divide socks based on the main fibre such as cotton, wool, synthetic or other materials. This helps the tax system track different types of products and apply concessions or higher rates whenever policy requires.
For example, simple cotton socks that fall within a value based exemption may continue at a lower slab, while luxury woolen or speciality socks can be placed in a higher slab through a separate entry. Correct sub classification also matters when you export socks or import them from other countries.
Even if you use a common description like socks in your local billing, it is good practice to record the fibre type in your product catalog so that updating HSN mapping is easy if any change in rate happens.
How to Ensure Correct HSN Code for Socks in GST Returns?
Start by listing all sock products you sell, grouped by material such as cotton, woolen, blended and by use such as school socks, sports socks or formal socks.
Assign the correct socks HSN code to each item in your accounting software and set the GST rate that matches the latest rate schedule for that category and value range. Avoid mixing different types of socks under one generic item if they fall in different value slabs.
During GSTR one filing, check that the HSN wise summary shows the socks heading with the right taxable value and tax amount. If you notice that socks supplies appear under some other heading, correct the item master before the next return to avoid repeated mismatches.
Conclusion
Socks HSN code classification keeps cotton socks, woolen socks and blended socks under the hosiery heading for knitted garments. Most regular socks for daily wear fall in the standard clothing slab like 5%, while special or high value socks can have different treatment based on notifications.
By mapping every sock product to the correct HSN code, using the right GST rate and reflecting the same details in invoices and GST returns, businesses can avoid disputes, protect input tax credit and keep their compliance simple.
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 socks?
Socks are generally classified under the hosiery heading for stockings and socks in the tariff. The four digit code for socks covers cotton, woolen and blended socks, with further eight digit codes for detailed classification.
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Are there different HSN codes for cotton and woolen socks?
Yes. Within the socks heading, sub headings distinguish products based on the main fibre such as cotton, wool or synthetic material. For small traders the common socks heading with correct description is usually accepted.
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How is the GST rate applied to cotton socks versus woolen socks?
Most everyday socks are taxed at a standard garment slab such as 5%, though value thresholds and special entries can change the rate for some premium or specialised socks. You should match your product to the latest rate entry.
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How do I classify socks based on material for GST returns?
Maintain separate items in your software for cotton socks, woolen socks and other socks, attach the correct HSN code and rate to each, and ensure the HSN wise report in GSTR one picks up the same mapping.
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What happens if I use the wrong HSN code for socks?
Using the wrong code can lead to short payment or excess payment of GST and may cause questions on input tax credit during audit. Correct classification early and keep a consistent HSN mapping for all sock products.