Umbrella HSN Code: Classification for Rain, Sun and Fashion Umbrellas
Umbrellas are common consumer products used for rain protection, sun protection and even as a fashion accessory. Under GST, all these types of umbrellas have to be classified under the correct HSN code so that the tax is applied properly.
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What is the HSN Code for Umbrellas?
Most umbrellas fall under Chapter 66 of the customs and HSN tariff, which deals with umbrellas, walking sticks and similar items. The main heading used is:
- HSN 6601 for umbrellas and sun umbrellas, including garden and similar umbrellas
Different styles such as foldable umbrellas, straight handle umbrellas, garden umbrellas and beach umbrellas are covered in this heading.
How Rain Umbrellas and Sun Umbrellas are Classified Under HSN?
Rain umbrellas and sun umbrellas are usually not separated by different HSN codes. Instead, they are treated as variants under the same heading 6601. The factors that may change the subheading are:
- Whether the umbrella is handheld or fixed like garden umbrellas
- Whether it is combined with walking stick type handle
- The size and use described by the manufacturer
Normal rain umbrellas and sun umbrellas used by individuals are typically under the same umbrella code, with the same GST rate.
Fashion Umbrella and Its HSN Code
Fashion umbrellas are designed with special prints, colours or designer handles. Even though they look different, they are still umbrellas for classification purpose.
Therefore:
- Fashion umbrellas also fall under heading 6601
- There is usually no separate HSN just because design is stylish
- The GST rate is normally the same as regular umbrellas
Only if an umbrella is combined with other items, like a decorative gift set, the classification needs closer review.
GST on Umbrella Products
Under the current GST regime, umbrellas are treated as consumer goods under the general slab. Historically, umbrellas were taxed at a mid slab. With the newer structure of 5 percent, 18 percent and 40 percent, most finished consumer durable items, including umbrellas, are generally placed at 18 percent unless specifically shifted to a lower slab.
So for practical billing:
- Most businesses charge 18 percent GST on umbrellas of all types
- Both rain umbrellas and sun umbrellas are treated at the same rate
- There is no special exemption for fashion or designer umbrellas
If the government introduces a special concession in future, the rate may be reduced by a separate notification.
Umbrella HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 12 |
| Section Title | Guide to HSN Section 12 |
| Section Description | FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF, PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR |
| Chapter | |
|---|---|
| Chapter No | 66 |
| Chapter Title | Umbrellas, Walking Sticks & Whips |
| Chapter Description | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 6601 | Umbrellas & sun umbrellas | 5% |
