HSN code 61046300 is the 8-digit tariff item for women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted, of synthetic fibres, under heading 6104 and sub-heading 610463 (Chapter 61). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 61046300 at a glance
| Tariff item (8 digits) | 61046300 |
|---|---|
| Heading (4 digits) | 6104: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted |
| Sub-heading (6 digits) | 610463: Of synthetic fibres |
| Chapter | 61: Articles of apparel and clothing accessories, knitted or crocheted |
| Description | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted, of synthetic fibres |
| GST rate | 5% or 18%, by description |
The rate for 61046300 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 61046300 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 61046300 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 61046300
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 (6104) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (610463) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (61046300), 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 6104
- HSN 61041100: Suits, of wool or fine animal hair (5% or 18%)
- HSN 61041200: Suits, of cotton (women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts... (5% or 18%)
- HSN 61041300: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61041910: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61041920: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61041990: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61042100: Ensembles, of wool or fine animal hair (5% or 18%)
- HSN 61042200: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61042300: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61042910: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61042920: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61042990: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61043100: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61043200: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61043300: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61043910: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61043920: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61043990: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61044100: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61044200: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61044300: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61044400: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61044910: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 61044990: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
See every rate entry for the heading on the HSN 6104 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).