CHAPTER 61 (Chapter Notes)

Relevant Judgements

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
6101

MEN’S OR BOYS’ OVERCOATS, CARCOATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF HEADING 6103

           
6101 20 00 - Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4% or
Rs. 308.6
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6101 30 - Of man-made fibres :            
6101 30 10      --- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6101 30 20      --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6101 90 - Other :            
6101 90 10      --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6101 90 90      --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6102

WOMEN’S OR GIRLS’ OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF HEADING 6104

           
6102 10 00 - Of wool or fine animal hair u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
SAFTA: 8%
Korea: 6.25%
6102 20 00 - Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4% or
Rs. 242.9
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6102 30 - Of man-made fibres :            
6102 30 10      --- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6102 30 20      --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6102 90 - Other :            
6102 90 10      --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6102 90 90      --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103

MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIBAND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIM WEAR), KNITTED OR CROCHETED

           
6103 10 - Suits :            
6103 10 10      --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 10 20      --- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 10 30      --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 10 90      --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Ensembles:            
6103 22 00      -- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 23 00      -- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 29      -- Of other textile materials :            
6103 29 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 29 20           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 29 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Jackets and blazers :            
6103 31 00      -- Of wool or fine animal hair u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6103 32 00      -- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6103 33 00      -- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 39      -- Of other textile materials            
6103 39 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 39 20           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 39 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Trousers, bib and brace overalls, breeches and shorts            
6103 41 00      -- Of wool or fine animal hair u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6103 42 00      -- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 43 00      -- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 49      -- Of other textile materials :            
6103 49 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 49 20           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6103 49 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
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

           
  - Suits :            
6104 13 00      -- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 8%
Korea: Nil
6104 19      -- Of other textile materials :            
6104 19 10      --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4% or
Rs. 262.9
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 19 20      --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4% or
Rs. 262.9
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 19 90      --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4% or
Rs. 262.9
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Ensembles :            
6104 22 00      -- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6104 23 00      -- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 8%
Korea: Nil
6104 29      -- Of other textile materials :            
6104 29 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6104 29 20           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6104 29 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%

Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
  - Jackets and blazers :            
6104 31 00      -- Of wool or fine animal hair u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6104 32 00      -- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6104 33 00      -- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6104 39      -- Of other textile materials :            
6104 39 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 39 20           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 39 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Dresses:            
6104 41 00      -- Of wool or fine animal hair u Free 20%   IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 145.7
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 42 00      -- Of cotton u Free 20%   IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6104 43 00      -- Of synthetic fibres u Free 20% or Rs. 255 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 8%
6104 44 00      -- Of artificial fibres u Free 20% or Rs. 255 per piece,  which ever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 49      -- Of other textile materials :            
6104 49 10           --- Of silk u Free 20% or Rs. 220 per piece, whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 125.7
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 49 90           --- Of other fibres u Free 20% or Rs. 220 per piece, whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 125.7
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Skirts and divided skirts :            
6104 51 00      -- Of wool or fine animal hair u Free  20% or Rs. 110 per piece, whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 62.9
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 52 00      -- Of cotton u Free 20% or Rs. 110 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6104 53 00      -- Of synthetic fibres u Free 20% or Rs. 110 per piece,  which ever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 8%
6104 59      -- Of other textile materials :            
6104 59 10           --- Of silk u Free 20% or Rs. 110 per piece,  which ever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 62.9
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 59 20           --- Of artificial fibres u Free u20% or Rs. 110 per piece,  which ever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 62.9
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 59 90           --- Of other fibres u Free 20% or Rs. 110 per piece,  which ever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 62.9
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

- Trousers, bib and brace overalls, breeches and shorts

           
6104 61 00      -- Of wool or fine animal hair u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6104 62 00      -- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
SAFTA: 5%
6104 63 00      -- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
SAFTA: 5%
6104 69      -- Of other textile materials :            
6104 69 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 69 20           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6104 69 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6105

MEN’S OR BOYS’ SHIRTS, KNITTED OR CROCHETED

           
6105 10 - Of cotton :            
6105 10 10      --- Shirts, hand crocheted u Free

20% or Rs. 83 per piece, whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6105 10 20

     --- Knit shirts (other than T-shirts)  and sweat shirts, other than which ever is higher hand crocheted

u  

20% or Rs. 83 per piece, which ever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6105 10 90      --- Other u Free

20% or Rs. 83 per piece,  whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6105 20 - Of man-made fibres :            
6105 20 10      --- Of synthetic fibres u Free

20% or Rs. 83 per piece, whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6105 20 20      --- Of artificial fibres u Free

20% or Rs. 83 per piece, whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6105 90 - Of other textile materials :            
6105 90 10      --- Of silk u Free

20% or Rs. 90 per piece,  whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 51.4
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
6105 90 90      --- Other u Free

20% or Rs. 90 per piece, whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 51.4
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
6106

WOMEN’S OR GIRLS’ BLOUSES, SHIRTS AND SHIRT-BLOUSES, KNITTED OR CROCHETED

           
6106 10 00 - Of cotton u Free

20% or Rs. 90 per piece,  whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6106 20 - Of man-made fibres :            
6106 20 10      --- Of synthetic fibres u Free

20% or Rs. 25 per piece, whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6106 20 20      --- Of artificial fibres u Free 20% or Rs. 25 per piece,whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6106 90 - Of other textile materials :            
6106 90 10      --- Of silk u Free

20% or Rs. 135 per piece,  whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
6106 90 20      --- Of wool or fine animal hair u Free 20%or Rs. 135 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
6106 90 90      --- Other u Free

20% or Rs. 135 per piece,  whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
6107

MEN’S OR BOYS’ UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED

           
  - Underpants and briefs :            
6107 11 00      -- Of cotton u Free 20 - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6107 12      -- Of man-made fibres :            
6107 12 10           --- Of synthetic fibres u Free

20% or Rs. 30 per piece,  whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: 6.25%
6107 12 20           --- Of artificial fibres u Free 20% or Rs. 30 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: 6.25%
6107 19      -- Of other textile materials :            
6107 19 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6107 19 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

- Night shirts and pyjamas :

           
6107 21 00      -- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6107 22      -- Of man-made fibres :            
6107 22 10           --- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 8%
Korea: Nil
6107 22 20           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 8%
Korea: Nil
6107 29      -- Of other textile materials :            
6107 29 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6107 29 20           --- Of wool or fine animal hair u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6107 29 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
6107 91      -- Of cotton :            
6107 91 10           --- Gengis (Vests), other than hand crocheted u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6107 91 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6107 99      -- Of other textile materials :            
6107 99 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6107 99 20           --- Of wool or fine animal hair u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6107 99 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6108

WOMEN’S OR GIRLS’ SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHT DRESSES, PYJAMAS, NEGLIGEES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED

           
  - Slips and petticoats :            
6108 11      -- Of man-made fibres :            
6108 11 10           --- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6108 11 20           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6108 19      -- Of other textile materials :            
6108 19 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6108 19 20           --- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6108 19 90           --- Of other fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
  - Briefs and panties :            
6108 21 00      -- Of cotton u Free 20% or Rs. 25 per piece, whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6108 22      -- Of man-made fibres :            
6108 22 10           --- Of synthetic fibres u Free 20% or Rs. 25 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6108 22 20           --- Of artificial fibres u Free 20% or Rs. 25 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6108 29      -- Of other textile materials :            
6108 29 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6108 29 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Night dresses and pyjamas :            
6108 31 00      -- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6108 32      -- Of man-made fibres :            
6108 32 10           --- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 8%
Korea: Nil
6108 32 20           --- Of artificial fibre u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 8%
Korea: Nil
6108 39      -- Of other textile materials :            
6108 39 10           --- Of silk u Free 10% - IGST: 5%/12% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6108 39 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
6108 91 00      -- Of cotton u Free 20% or Rs. 65 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6108 92      -- Of man-made fibres :            
6108 92 10           --- Of synthetic fibres u Free 20% or Rs. 60 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 8%
Korea: 6.25%
6108 92 20           --- Of artificial fibres u Free 20% or Rs. 60 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 8%
Korea: 6.25%
6108 99      -- Of other textile materials :            
6108 99 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6108 99 20           --- Of wool or fine animal hair u Free 10% - IGST: 5%/12% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6108 99 90           --- Of other textile materials u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6109

T-SHIRTS, SINGLETS AND OTHER VESTS, KNITTED OR CROCHETED

           
6109 10 00 - Of cotton u Free 20% or Rs. 45 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6109 90 - Of other textile materials :            
6109 90 10      --- Of synthetic fibres u Free 20% or Rs. 50 per piece,  whichever is higher  - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6109 90 20      --- Of artificial fibres u Free 20% or Rs. 50 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6109 90 30      --- Of silk u Free 20% or Rs. 50 per piece, whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6109 90 40      --- Of wool or fine animal hair u Free 20% or Rs. 50 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6109 90 90      --- Other u Free 20% or Rs. 50 per piece, whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6110

JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS AND SIMILAR ARTICLES, KNITTED OR CROCHETED

           
  - Of wool or fine animal hair :            
6110 11      -- Of wool :            
6110 11 10           --- Jerseys u Free

20% or Rs. 275 per piece, whichever is higher

 - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6110 11 20           --- Sweaters and cardigans u Free

20% or Rs. 275 per piece, whichever is higher

 - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6110 11 90           --- Other u Free

20% or Rs. 275 per piece, whichever is higher

 - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6110 12 00      -- Of Kashmir (cashmere) goats u Free

20% or Rs. 275 per piece, whichever is higher

 - IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 157.1
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6110 19 00      -- Other u Free

20% or Rs. 275 per piece,  whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Australia: 11.4% or
Rs. 157.1
per piece, whichever is higher

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6110 20 00 - Of cotton u Free 20% or Rs. 85 per piece,  whichever is higher - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6110 30 - Of man-made fibres :            
6110 30 10      --- Of synthetic fibres u Free

20% or Rs. 110 per piece,  whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6110 30 20      --- Of artificial fibres u Free

20% or Rs. 110 per piece, whichever is higher

 - IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6110 90 00 - Of other textile materials u Free

20% or Rs. 105 per piece,  whichever is higher

- IGST: 5%/12%
SWS: NIL
UAE: Nil
Japan: Nil
SAFTA: 5%
6111

BABIES’ GARMENTS AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

           
6111 20 00 - Of cotton kg. Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6111 30 00 - Of synthetic fibres kg. Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 8%
Korea: Nil
6111 90 - Of other textile materials :            
6111 90 10      --- Of silk kg. Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6111 90 20      --- Of artificial fibres kg. Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6111 90 90      --- Other kg. Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6112

TRACK SUITS, SKI SUITS AND SWIMWEAR, KNITTED OR CROCHETED

           
  - Track suits :            
6112 11 00      -- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6112 12 00      -- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6112 19      -- Of other textile materials :            
6112 19 10           --- Of silk u Free 10% - IGST: 5%/12% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6112 19 20           --- Of wool or fine animal hair u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6112 19 30           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6112 19 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6112 20 - Ski suits :            
6112 20 10      --- Of silk kg. Free 10% - IGST: 5%/12% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 20 20      --- Of wool or fine animal hair kg. Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 20 30      --- Of cotton kg. Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 20 40      --- Of synthetic fibres kg. Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 20 50      --- Of artificial fibres kg. Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 20 90      --- Other kg. Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
  - Men’s or boys’ swimwear :            
6112 31 00      -- Of synthetic fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 39      -- Of other textile materials :            
6112 39 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 39 20           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 39 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
  - Women’s or girls’ swimwear :            
6112 41 00      -- Of synthetic fibre u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 49      -- Of other textile materials :            
6112 49 10           --- Of silk u Free 10% - IGST: 5%/12% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 49 20           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6112 49 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6113 00 00

GARMENTS, MADE UP OF KNITTED OR CROCHETED FABRICS OF HEADING 5903, 5906 OR 5907

 kg. Free 20%  - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6114

OTHER GARMENTS, KNITTED OR CROCHETED

           
6114 20 00 - Of cotton kg. Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6114 30 - Of man-made fibres :            
6114 30 10      --- Of synthetic fibres kg. Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6114 30 20      --- Of artificial fibres kg. Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6114 90 - Of other textile materials :            
6114 90 10      --- Of silk kg. Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6114 90 90      --- Other kg. Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6115

PANTYHOSE, TIGHTS, STOCKINGS, SOCKS AND OTHER HOSIERY, INCLUDING GRADUATED COMPRESSION HOSIERY (FOR EXAMPLE, STOCKINGS FOR VARICOSE VEINS) AND FOOTWEAR WITHOUT APPLIED SOLES, KNITTED OR CROCHETED

           
6115 10 00

- graduated compression hosiery  for example, (stockings for varicose veins)

u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6115 21 - Other panty hose and tights:            
6115 21 00

     -- Of synthetic fibres, measuring  per single yarn less than 67 decitex

u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6115 22 00      -- Of synthetic fibres, measuring per single yarn less than 67 decitex or more u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6115 29      -- Of other textile materials:            
6115 29 10           --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6115 29 20           --- Of wool or fine animal hair u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6115 29 30           --- Of artificial fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6115 29 90           --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6115 30 00 - Other women's full-length or  knee-length hosiery, measuring per single yarn less than 67 decitex u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other:            
6115 94 00      -- Of wool or fine animal hair pa Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6115 95 00      -- Of cotton pa Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6115 96 00      -- Of synthetic fibres pa Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6115 99      -- Of other textile materials :            
6115 99 10           --- Of artificial fibres pa Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6115 99 90           --- Other pa Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6116

GLOVES, MITTENS AND MITTS, KNITTED OR CROCHETED

           
6116 10 00

- Impregnated, coated, covered or  laminated with plastics or rubber

pa Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
6116 91 00      -- Of wool or fine animal hair pa Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6116 92 00      -- Of cotton pa Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6116 93 00      -- Of synthetic fibres pa Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6116 99      -- Of other textile materials :            
6116 99 10           --- Of artificial fibres pa Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6116 99 90           --- Other pa Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6117

OTHER MADE UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES

           
6117 10

- Shawls, scarves, mufflers, mantillas, veils and the like :

           
6117 10 10      --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6117 10 20      --- Of wool u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6117 10 30      --- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6117 10 40      --- Of man-made fibres u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6117 10 90      --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6117 80 - Other accessories :            
6117 80 10      --- Of silk u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6117 80 20      --- Of wool u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6117 80 30      --- Of cotton u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6117 80 40      --- Of man-made fibres u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6117 80 90      --- Other u Free 20% - IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6117 90 00 - Parts

kg.

Free 20%

-

IGST: 5%/12% UAE: Nil
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil