For HSN CODE

[Vijaykumar Boora]

He'll sir,

I am small vendor, I am in embroidery Business. I do embroidery on different fabrics (cotton, velvet, Nylon, silk, etc). In this regards I want to know HNS to be applicable as I Following under the chapter 58 of HSN code but I confused whether I follow this or needs to follow HSN applicable to different fabrics, as embroidery is done on that fabrics. Please can you clarify that HSN applicable.

[Rajagopalan Ranganathan]

Sir,

Your product will fall under heading 5810 attracting CGST 6% and SGST or UTGST 6% or 12% IGST if the supply made is inter-state. Please refer to Sl. No.156 of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended or Sl. No. 156 of Notification No. 1/2017-Integrated Tax (Rate) dated 28.6.2017 as amended.

[DR.MARIAPPAN GOVINDARAJAN]

156.

5810

Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal

[Vijaykumar Boora]

Hello sir,

Thank you for your reply.But sir in this regards circular is comed Circular No. 1054/03/2017-CX dated 27th March,2017 on sarees that further processing of ‘Saree‘ does not change the essential characteristics of the fabric as that of ‘Saree‘, it should continue to be classified as ‘Saree‘. So if any embroidery work done on different fabrics it remains after embroidery as fabric's only ,that way we can apply HSN applicable to different fabrics or not ?

And also give me HSN applicable for Embroidery earrings, embroidery on other clothing accessories.please reply.

AI Summary

Embroidery classification: whether embroidered goods retain fabric HSN or fall under embroidery tariff heading under GST notifications.
Issue whether finished embroidered goods should be classified under the embroidery tariff heading or under headings of the underlying fabric where embroidery does not change the fabric's essential character; replies indicate embroidered pieces and motifs are covered by the embroidery tariff heading reflected in the GST rate notifications, while the vendor cites a saree circular preserving original fabric classification when essential character remains unchanged and seeks guidance on embroidered accessories.