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.
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.
HSN and GST Rate Table for Umbrellas
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 6601 | Umbrellas and sun umbrellas | Regular rain umbrellas | 18% |
| 6601 | Umbrellas and sun umbrellas | Sun umbrellas and beach umbrellas | 18% |
| 6601 | Umbrellas and sun umbrellas, including fashion variants | Fashion and designer umbrellas | 18% |
These rates are indicative based on typical classification of finished consumer goods. Always check the latest GST rate circular before final invoicing.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for rain umbrellas?
Rain umbrellas used for daily protection from rain are generally classified under HSN 6601.
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Are sun umbrellas classified separately under GST?
No, sun umbrellas are also covered under the same heading as normal umbrellas, unless they are special large outdoor structures that may need separate analysis.
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Do fashion umbrellas have a different GST rate?
Fashion umbrellas usually share the same HSN code and GST rate as regular umbrellas. Only the design and branding are different.
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How is GST applied to garden or beach umbrellas?
Garden umbrellas and beach umbrellas are also classified under heading 6601 and usually attract the standard GST slab for such goods.
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Can umbrellas fall under multiple HSN codes based on use?
In most day to day trade, one HSN heading 6601 is enough. Only very specialised combined products may require a different classification.