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HSN Code 6204: Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls…

HSN 6204 covers women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls. Notification 9/2025-Central Tax (Rate) names this heading in 2 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is Varies. Export policy: Free. The heading has 66 eight-digit tariff items.

Checked against the official files on 2 October 202666 tariff itemsChapter 62 · Apparel and clothing accessories; not knitted…
GST rate5% / 18%

The heading is named in 2 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 2 entries
Basic customs dutyVaries

Differs by tariff item: see the table.

Customs Tariff · First Schedule · Ch. 62
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree

No export authorisation needed for any line. Not listed for RoDTEP.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 6204

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
6204 11 00Of wool of fine animal hair20%Free—
6204 12 10Embroidered with Lucknow Chikan CraftOf cotton20%Free—
6204 12 90OtherOf cotton20%Free—
6204 13 10Embroidered with Lucknow Chikan CraftOf synthetic fibre20%Free—
6204 13 90OtherOf synthetic fibre20%Free—
6204 19 11Sequinned or beaded with chattons or embroideredOf silk20%Free—
6204 19 12Embroidered with Lucknow Chikan CraftOf silk20%Free—
6204 19 19OtherOf silk20%Free—
6204 19 91Embroidered with Lucknow Chikan CraftOf all other fibres20%Free—
6204 19 99OtherOf all other fibres20%Free—
6204 21 00Of wool or fine animal hair20%Free—
6204 22 10Blouses combined with skirts, trousers or shortsOf cotton20%Free—
6204 22 20Embroidered with Lucknow Chikan CraftOf cotton20%Free—
6204 22 90OtherOf cotton20%Free—
6204 23 10Embroidered with Lucknow Chikan CraftOf Synthetic fibres20%Free—
6204 23 90OtherOf Synthetic fibres20%Free—
6204 29 12KhadiOf silk20%Free—
6204 29 13Embroidered with Lucknow Chikan CraftOf silk20%Free—
6204 29 19Other Other:Of silk20%Free—
6204 29 91Embroidered with Lucknow Chikan CraftOf silk20%Free—
6204 29 99OtherOf silk20%Free—
6204 31 10KhadiOf wool or fine animal hair20%Free—
6204 31 90OtherOf wool or fine animal hair20%Free—
6204 32 10Embroidered with Lucknow Chikan CraftOf cotton20%Free—
6204 32 90OtherOf cotton20%Free—
6204 33 10Embroidered with Lucknow Chikan CraftOf synthetic fibre20%Free—
6204 33 90OtherOf synthetic fibre20%Free—
6204 39 12KhadiOf silk20%Free—
6204 39 13Embroidered with Lucknow Chikan CraftOf silk20%Free—
6204 39 19Other Other:Of silk20%Free—
6204 39 91Embroidered with Lucknow Chikan CraftOf silk20%Free—
6204 39 99Other Dresses:Of silk20%Free—
6204 41 10House coats and like dressesOf wool or fine animal hair20% or Rs. 145 per piece, whichever is higherFree—
6204 41 20BlazersOf wool or fine animal hair20% or Rs. 145 per piece, whichever is higherFree—
6204 41 90OtherOf wool or fine animal hair20% or Rs. 145 per piece, whichever is higherFree—
6204 42 10House coats and like dressesOf cotton20% or Rs. 116 per piece, whichever is higherFree—
6204 42 20HandloomOf cotton20% or Rs. 116 per piece, whichever is higherFree—
6204 42 30Embroidered with LucknowOf cottonSee tariffFree—
6204 42 90OtherChikan Craft20% or Rs. 116 per piece, whichever is higherFree—
6204 43 10House coats and like dressesOf synthetic fibres20% or Rs. 145 per piece, whichever is higherFree—
6204 43 20Embroidered with LucknowOf synthetic fibresSee tariffFree—
6204 43 90OtherChikan Craft20% or Rs. 145 per piece, whichever is higherFree—
6204 44 10Embroidered with LucknowOf artificial fibresSee tariffFree—
6204 44 90OtherChikan Craft20% or Rs. 145 per piece, whichever is higherFree—
6204 49 11House coats and like dressesOf silk20% or Rs. 145 per piece, whichever is higherFree—
6204 49 12Embroidered with LucknowOf silkSee tariffFree—
6204 49 19Other Other:Chikan Craft20% or Rs. 145 per piece, whichever is higherFree—
6204 49 91Embroidered with LucknowChikan CraftSee tariffFree—
6204 49 99Other Skirts and divided skirts:Chikan Craft20% or Rs. 145 per piece, whichever is higherFree—
6204 51 00Of wool or fine animal hair20% or Rs. 485 per piece, whichever is higherFree—
6204 52 10Embroidered with Lucknow Chikan CraftOf cotton20%Free—
6204 52 90OtherOf cotton20%Free—
6204 53 10Embroidered with Lucknow Chikan CraftOf synthetic fibre20%Free—
6204 53 90OtherOf synthetic fibre20%Free—
6204 59 11Embroidered with Lucknow Chikan CraftOf silk20%Free—
6204 59 19Other Other:Of silk20%Free—
6204 59 91Embroidered with Lucknow Chikan CraftOf silk20%Free—
6204 59 99OtherOf silk20%Free—
6204 61 10Trousers and shortsOf wool or fine animal hair20% or Rs.285 per piece, whichever is higherFree—
6204 61 90OtherOf wool or fine animal hair20% or Rs.285 per piece, whichever is higherFree—
6204 62 10HandloomOf cotton20% or Rs. 135 per piece, whichever is higherFree—
6204 62 90OtherOf cotton20% or Rs. 135 per piece, whichever is higherFree—
6204 63 00Of synthetic fibres20%Free—
6204 69 11Sequinned or beaded or embroideredOf silk20%Free—
6204 69 19OtherOf silk20%Free—
6204 69 90OtherOf silk20%Free—

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 6204

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
5%Schedule I, S. No. 38962Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece (chapter-wide entry)
18%Schedule II, S. No. 19862Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 6204

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

22 tariff items of this heading have a specific or compound duty (an amount per unit, or the higher of two) or a duty not shown here. Work those out from the quantity; the working above covers the lines charged on value alone.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 6204

Under Schedule 2 of ITC(HS) 2022 the 66 tariff items are marked: 66 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

No tariff item of this heading appears in Appendix 4R, so RoDTEP is not available on these exports.

Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
  • 5 tariff items show “See tariff” because the duty cell of the Customs Tariff could not be read cleanly.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 6204 at 5% / 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is Varies (it differs by tariff item; see the table). Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 6204 are marked: 66 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

No tariff item of heading 6204 is listed in Appendix 4R, so RoDTEP is not available for these exports.

Heading 6204 has 66 eight-digit tariff items in the Customs Tariff, from 6204 11 00 to 6204 69 90. GST returns and shipping documents use these eight-digit codes.