HSN code 62045100 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 swimwear), of wool or fine animal hair, under heading 6204 and sub-heading 620451 (Chapter 62). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 62045100 at a glance
| Tariff item (8 digits) | 62045100 |
|---|---|
| Heading (4 digits) | 6204: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) |
| Sub-heading (6 digits) | 620451: Of wool or fine animal hair |
| Chapter | 62: Articles of apparel and clothing accessories, not 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 swimwear), of wool or fine animal hair |
| GST rate | 5% or 18%, by description |
The rate for 62045100 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 62045100 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 62045100 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 62045100
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 (6204) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (620451) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (62045100), 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 6204
- HSN 62041100: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62041200: Suits, of cotton (women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts... (5% or 18%)
- HSN 62041210: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62041290: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62041300: Suits, of synthetic fibres (women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided... (5% or 18%)
- HSN 62041310: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62041390: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62041911: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62041912: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62041919: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62041990: Suits, of other textile materials, of all other fibres (women's or girls' suits, ensembles, jackets... (5% or 18%)
- HSN 62041991: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62041999: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62042100: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62042210: Blouses combined with skirts, trousers or shorts (5% or 18%)
- HSN 62042220: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62042290: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62042300: Ensembles, of synthetic fibres (women's or girls' suits, ensembles, jackets, blazers, dresses, skirts... (5% or 18%)
- HSN 62042310: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62042390: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62042911: Ensembles, of other textile materials, of silk, sequinned or beaded (women's or girls' suits, ensembles... (5% or 18%)
- HSN 62042912: Khadi (women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib) (5% or 18%)
- HSN 62042913: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and... (5% or 18%)
- HSN 62042919: 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 6204 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).