HSN code 61172040 is the 8-digit tariff item for ties, bow ties and cravats, of man-made fibres, under heading 6117 and sub-heading 611720 (Chapter 61). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 61172040 at a glance
| Tariff item (8 digits) | 61172040 |
|---|---|
| Heading (4 digits) | 6117: Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories |
| Sub-heading (6 digits) | 611720 |
| Chapter | 61: Articles of apparel and clothing accessories, knitted or crocheted |
| Description | Ties, bow ties and cravats, of man-made fibres |
| GST rate | 5% or 18%, by description |
The rate for 61172040 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 61172040 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 61172040 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 61172040
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 (6117) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (611720) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (61172040), 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 sub-heading 611720
- HSN 61172010: Ties, bow ties and cravats, of silk (5% or 18%)
- HSN 61172020: Ties, bow ties and cravats, of wool (5% or 18%)
- HSN 61172030: Ties, bow ties and cravats, of cotton (5% or 18%)
- HSN 61172090: Ties, bow ties and cravats, of other fibres (5% or 18%)
See every rate entry for the heading on the HSN 6117 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).