For HSN CODE

[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 on or not ?

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

[KASTURI SETHI]

All embroidered fabrics fall under Chapter Heading 5810 (HSN). Embroidered fabrics of cotton 5810 91 00 (GST rate 12%) (6% +6%), Embroidered fabric of man made i.e. Polyester, nylon, rayon, acrylic etc. 5810 92 (GST Rate 12%) and all others 5810 92 90 and 5810 99 00 Rate Same). 5810 00 attract GST rate 5%.

AI Summary

Classification of embroidered fabrics confirms they fall under embroidered-fabric heading, with specific GST rates applicable accordingly. Embroidered fabrics remain classified under the embroidered-fabric HSN heading regardless of the base fabric, with cotton, man-made and other material subgroups identified under that heading and corresponding GST rates applicable by material category; embroidery on accessories is to be assessed within this embroidered-fabric classification framework.