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.
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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.
Socks HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 11 |
| Section Title | Guide to HSN Section 11 |
| Section Description | TEXTILE & TEXTILE ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 61 |
| Chapter Title | Knitted Apparel & Clothing Accessories |
| Chapter Description | Articles of apparel and clothing accessories, knitted or crocheted |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 6115 | Panty hose, tights, stockings, socks | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 61151000 | Graduated Compression Hosiery and Stockings | 5% |
| 61151100 | Synthetic Pantyhose/Tights (>= 67 Decitex) | 5% |
| 61151200 | Silk Pantyhose/Tights | 5% |
| 61151910 | Wool/Fine Animal Hair Pantyhose/Tights | 5% |
| 61151920 | Artificial Fibre Pantyhose/Tights | 5% |
| 61151930 | Other Textile Material Pantyhose/Tights | 5% |
| 61151990 | Women' Cotton Full/Knee Hosiery (< 67 Decitex) | 5% |
| 61152010 | Women' Other Hosiery (< 67 Decitex) | 5% |
| 61152090 | Wool/Fine Animal Hair Hosiery | 5% |
| 61152100 | Hosiery and Socks of Cotton | 5% |
| 61152200 | Hosiery and Socks of Synthetic Fibres | 5% |
| 61152910 | Hosiery of Cotton - Other Articles | 5% |
| 61152920 | Hosiery of Synthetic Fibres - Other Articles | 5% |
| 61152930 | Other Textile Material Hosiery Articles | 5% |
| 61152990 | Other Hosiery Knitted or Crocheted Articles | 5% |
| 61153000 | Gloves and Mittens of Textile Material | 5% |
| 61159100 | Cotton Hosiery | 5% |
| 61159200 | Synthetic Fibre Hosiery | 5% |
| 61159300 | Silk Knitted Ties/Cravats | 5% |
| 61159400 | Knitted or Crocheted Garment Accessories | 5% |
| 61159500 | Knitted or Crocheted Parts of Garments | 5% |
| 61159600 | Knitted or Crocheted Textile Accessories | 5% |
| 61159910 | Other Knitted or Crocheted Garments | 5% |
| 61159990 | Miscellaneous Knitted or Crocheted Articles | 5% |
* GST rates may vary based on the latest GST notifications
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.
