HSN code 6214 is the Customs Tariff heading for shawls, scarves, mufflers, mantillas, veils and the like, in Chapter 62 (Articles of apparel and clothing accessories, not knitted or crocheted). No rate entry names 6214 on its own. It is covered by 2 entries for the whole of Chapter 62 (5% or 18%) when the goods match the description, and otherwise by the 18% residual entry. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 6214
No entry names heading 6214 on its own; the chapter-wide entries below are the ones that mention it.
Goods of heading 6214 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 62 entries that can also apply
These entries name the whole of Chapter 62 in column (2), so they reach every heading of the chapter, including 6214, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 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% | 9/2025-CT(R), Schedule II, S. No. 198 |
CGST, SGST and IGST split for HSN 6214
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 6214
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 6214
Heading 6214 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
Sale value per piece or pair
An entry here uses a sale value limit of Rs. 2500 per piece (or per pair). The test is applied to each piece or pair on the invoice, not to the invoice total, so one bill can carry lines at two different rates. Price the item before tax and apply the rate of the entry its value falls in.
How to write HSN 6214 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (6214) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 6214 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 62
Chapter 62 of the Customs Tariff is Articles of apparel and clothing accessories, not knitted or crocheted. This list has 17 of its headings, each with its own page. See all Chapter 62 headings.
- HSN 6201: Men's or boys' overcoats, car-coats (5% or 18%)
- HSN 6202: Women's or girls' overcoats (5% or 18%)
- HSN 6203: Men's or boys' suits, ensembles (5% or 18%)
- HSN 6204: Women's or girls' suits, ensembles (5% or 18%)
- HSN 6205: Men's or boys' shirts (5% or 18%)
- HSN 6206: Women's or girls' blouses (5% or 18%)
- HSN 6207: Men's or boys' singlets (5% or 18%)
- HSN 6208: Women's or girls' singlets (5% or 18%)
- HSN 6209: Babies' garments (5% or 18%)
- HSN 6210: Garments, made up of fabrics (5% or 18%)
- HSN 6211: Track suits, ski suits and swimwear (5% or 18%)
- HSN 6212: Brassieres, girdles, corsets (5% or 18%)