HSN code 62031200 is the 8-digit tariff item for men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts (other than swimwear), of synthetic fibres, under heading 6203 and sub-heading 620312 (Chapter 62). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 62031200 at a glance
| Tariff item (8 digits) | 62031200 |
|---|---|
| Heading (4 digits) | 6203: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts (other than swimwear) |
| Sub-heading (6 digits) | 620312: Of synthetic fibres |
| Chapter | 62: Articles of apparel and clothing accessories, not knitted or crocheted |
| Description | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts (other than swimwear), of synthetic fibres |
| GST rate | 5% or 18%, by description |
The rate for 62031200 depends on the sale value per piece or pair. 5% under 9/2025-CT(R), Schedule I, S. No. 389 for "Articles of apparel and clothing accessories, not knitted or crocheted, of sale value..."; 18% under 9/2025-CT(R), Schedule II, S. No. 198 for "Articles of apparel and clothing accessories, not 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 62031200 the deciding question is the sale value per piece or pair.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 62 | Articles of apparel and clothing accessories, not 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. 389 |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 198 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 62031200 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 62031200
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 (6203) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (620312) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (62031200), 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 6203
- HSN 62031100: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62031910: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62031990: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62032100: Ensembles, of wool or fine animal hair (5% or 18%)
- HSN 62032200: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62032300: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62032900: Ensembles, of other textile materials (5% or 18%)
- HSN 62032911: Khadi (men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and... (5% or 18%)
- HSN 62032919: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62032990: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62033100: Jackets and blazers, of wool or fine animal hair (5% or 18%)
- HSN 62033110: Khadi (men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and... (5% or 18%)
- HSN 62033190: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62033200: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62033300: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62033910: Jackets and blazers, of other textile materials, of silk (5% or 18%)
- HSN 62033911: Khadi (men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and... (5% or 18%)
- HSN 62033919: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62033990: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62034100: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62034200: Trousers, bib and brace overalls, breeches and shorts, of cotton (5% or 18%)
- HSN 62034210: Handloom (men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches... (5% or 18%)
- HSN 62034290: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
- HSN 62034300: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts... (5% or 18%)
See every rate entry for the heading on the HSN 6203 page, or all Chapter 62 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).