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GoodsHSN 63 [other than 6305 32 00, 6305 33 00, 6309]

Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece — GST rate 5%

5%GST
Condition: of sale value not exceeding Rs; sale value not exceeding Rs; not exceeding Rs. 2500 per piece; exceeding Rs. 2500 per piece
CGST (intra-state)2.5%
SGST / UTGST (intra-state)2.5%
IGST (inter-state)5%
HSN code63 [other than 6305 32 00, 6305 33 00, 6309]
CategoryGoods
Source notification9/2025

As per Notification 9/2025, other made up textile articles, sets, of sale value not exceeding rs. 2500 per piece classified under HSN 63 [other than 6305 32 00, 6305 33 00, 6309] attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: of sale value not exceeding Rs; sale value not exceeding Rs; not exceeding Rs. 2500 per piece; exceeding Rs. 2500 per piece.

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Related HSN codes

63 [other than 6309]Other made-up textile articles, sets of sale value exceeding Rs. 2500…18%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.