HSN code 61032200 is the 8-digit tariff item for mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts (other than swim wear), knitted or crocheted, of cotton, under heading 6103 and sub-heading 610322 (Chapter 61). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 61032200 at a glance
| Tariff item (8 digits) | 61032200 |
|---|---|
| Heading (4 digits) | 6103: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts (other than swim wear), knitted or crocheted |
| Sub-heading (6 digits) | 610322: Of cotton |
| Chapter | 61: Articles of apparel and clothing accessories, knitted or crocheted |
| Description | Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts (other than swim wear), knitted or crocheted, of cotton |
| GST rate | 5% or 18%, by description |
The rate for 61032200 depends on the sale value per piece or pair. 5% under 9/2025-CT(R), Schedule I, S. No. 388 for "Article of apparel and clothing accessories, knitted or crocheted, of sale value not..."; 18% under 9/2025-CT(R), Schedule II, S. No. 197 for "Articles of apparel and clothing accessories, knitted or crocheted, of sale value...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 61032200 the deciding question is the sale value per piece or pair.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 61 | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 388 |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 197 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 61032200 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 61032200
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (6103) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (610322) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (61032200), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 6103
- HSN 61031010: Suits, of silk (5% or 18%)
- HSN 61031020: Suits, of cotton (5% or 18%)
- HSN 61031030: Suits, of artificial fibres (5% or 18%)
- HSN 61031090: Suits: other (5% or 18%)
- HSN 61031100: Suits, of wool or fine animal hair (5% or 18%)
- HSN 61031200: Suits, of synthetic fibres (mens or boys suits, ensembles, jackets, blazers, trousers, biband brace... (5% or 18%)
- HSN 61031910: Suits:other, of silk (mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls... (5% or 18%)
- HSN 61031920: Suits:other, of cotton (mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls... (5% or 18%)
- HSN 61031930: Suits:other, of artificial fibres (mens or boys suits, ensembles, jackets, blazers, trousers, biband brace... (5% or 18%)
- HSN 61031990: Suits:other: other (mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls... (5% or 18%)
- HSN 61032100: Ensembles, of wool or fine animal hair (5% or 18%)
- HSN 61032300: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61032910: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61032920: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61032990: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61033100: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61033200: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61033300: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61033910: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61033920: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61033990: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61034100: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61034200: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
- HSN 61034300: Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts... (5% or 18%)
See every rate entry for the heading on the HSN 6103 page, or all Chapter 61 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).