Classification
Where HSN 6204 49 11 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 62 · Apparel and clothing accessories; not knitted or crocheted
- Heading
- 6204 · Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
- Group
- Of silk
- Tariff item
- 6204 49 11 · House coats and like dresses
- Unit
- u
GST
GST Rate on HSN 6204 49 11
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 entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 389 | 62 | Articles 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. 198 | 62 | Articles 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. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods 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 49 11
An import pays 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.
The duty on this line is 20% or Rs. 145 per piece, whichever is higher. It depends on the quantity as well as the value, so work it out from the invoice quantity; surcharge and IGST are then added as above.
Export
Export Policy and RoDTEP for HSN 6204 49 11
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. The code is not listed in Appendix 4R, so RoDTEP is not available on it.
Same heading
Other Codes Under HSN 6204
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 6204 11 00 | Of wool of fine animal hair | 20% |
| 6204 12 10 | Embroidered with Lucknow Chikan CraftOf cotton | 20% |
| 6204 12 90 | OtherOf cotton | 20% |
| 6204 13 10 | Embroidered with Lucknow Chikan CraftOf synthetic fibre | 20% |
| 6204 13 90 | OtherOf synthetic fibre | 20% |
| 6204 19 11 | Sequinned or beaded with chattons or embroideredOf silk | 20% |
| 6204 19 12 | Embroidered with Lucknow Chikan CraftOf silk | 20% |
| 6204 19 19 | OtherOf silk | 20% |
| 6204 19 91 | Embroidered with Lucknow Chikan CraftOf all other fibres | 20% |
| 6204 19 99 | OtherOf all other fibres | 20% |
| 6204 21 00 | Of wool or fine animal hair | 20% |
| 6204 22 10 | Blouses combined with skirts, trousers or shortsOf cotton | 20% |
| 6204 22 20 | Embroidered with Lucknow Chikan CraftOf cotton | 20% |
| 6204 22 90 | OtherOf cotton | 20% |
| 6204 23 10 | Embroidered with Lucknow Chikan CraftOf Synthetic fibres | 20% |
| 6204 23 90 | OtherOf Synthetic fibres | 20% |
| 6204 29 12 | KhadiOf silk | 20% |
| 6204 29 13 | Embroidered with Lucknow Chikan CraftOf silk | 20% |
| 6204 29 19 | Other Other:Of silk | 20% |
| 6204 29 91 | Embroidered with Lucknow Chikan CraftOf silk | 20% |
| 6204 29 99 | OtherOf silk | 20% |
| 6204 31 10 | KhadiOf wool or fine animal hair | 20% |
| 6204 31 90 | OtherOf wool or fine animal hair | 20% |
| 6204 32 10 | Embroidered with Lucknow Chikan CraftOf cotton | 20% |
| 6204 32 90 | OtherOf cotton | 20% |
| 6204 33 10 | Embroidered with Lucknow Chikan CraftOf synthetic fibre | 20% |
| 6204 33 90 | OtherOf synthetic fibre | 20% |
| 6204 39 12 | KhadiOf silk | 20% |
| 6204 39 13 | Embroidered with Lucknow Chikan CraftOf silk | 20% |
| 6204 39 19 | Other Other:Of silk | 20% |
| 6204 39 91 | Embroidered with Lucknow Chikan CraftOf silk | 20% |
| 6204 39 99 | Other Dresses:Of silk | 20% |
| 6204 41 10 | House coats and like dressesOf wool or fine animal hair | 20% or Rs. 145 per piece, whichever is higher |
| 6204 41 20 | BlazersOf wool or fine animal hair | 20% or Rs. 145 per piece, whichever is higher |
| 6204 41 90 | OtherOf wool or fine animal hair | 20% or Rs. 145 per piece, whichever is higher |
| 6204 42 10 | House coats and like dressesOf cotton | 20% or Rs. 116 per piece, whichever is higher |
| 6204 42 20 | HandloomOf cotton | 20% or Rs. 116 per piece, whichever is higher |
| 6204 42 30 | Embroidered with LucknowOf cotton | See tariff |
| 6204 42 90 | OtherChikan Craft | 20% or Rs. 116 per piece, whichever is higher |
| 6204 43 10 | House coats and like dressesOf synthetic fibres | 20% or Rs. 145 per piece, whichever is higher |
| 6204 43 20 | Embroidered with LucknowOf synthetic fibres | See tariff |
| 6204 43 90 | OtherChikan Craft | 20% or Rs. 145 per piece, whichever is higher |
| 6204 44 10 | Embroidered with LucknowOf artificial fibres | See tariff |
| 6204 44 90 | OtherChikan Craft | 20% or Rs. 145 per piece, whichever is higher |
| 6204 49 11 | House coats and like dressesOf silk | 20% or Rs. 145 per piece, whichever is higher |
| 6204 49 12 | Embroidered with LucknowOf silk | See tariff |
| 6204 49 19 | Other Other:Chikan Craft | 20% or Rs. 145 per piece, whichever is higher |
| 6204 49 91 | Embroidered with LucknowChikan Craft | See tariff |
| 6204 49 99 | Other Skirts and divided skirts:Chikan Craft | 20% or Rs. 145 per piece, whichever is higher |
| 6204 51 00 | Of wool or fine animal hair | 20% or Rs. 485 per piece, whichever is higher |
| 6204 52 10 | Embroidered with Lucknow Chikan CraftOf cotton | 20% |
| 6204 52 90 | OtherOf cotton | 20% |
| 6204 53 10 | Embroidered with Lucknow Chikan CraftOf synthetic fibre | 20% |
| 6204 53 90 | OtherOf synthetic fibre | 20% |
| 6204 59 11 | Embroidered with Lucknow Chikan CraftOf silk | 20% |
| 6204 59 19 | Other Other:Of silk | 20% |
| 6204 59 91 | Embroidered with Lucknow Chikan CraftOf silk | 20% |
| 6204 59 99 | OtherOf silk | 20% |
| 6204 61 10 | Trousers and shortsOf wool or fine animal hair | 20% or Rs.285 per piece, whichever is higher |
| 6204 61 90 | OtherOf wool or fine animal hair | 20% or Rs.285 per piece, whichever is higher |
| 6204 62 10 | HandloomOf cotton | 20% or Rs. 135 per piece, whichever is higher |
| 6204 62 90 | OtherOf cotton | 20% or Rs. 135 per piece, whichever is higher |
| 6204 63 00 | Of synthetic fibres | 20% |
| 6204 69 11 | Sequinned or beaded or embroideredOf silk | 20% |
| 6204 69 19 | OtherOf silk | 20% |
| 6204 69 90 | OtherOf silk | 20% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- 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 a rate entry names the code.
Official documents behind this page
- 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.
- 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.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- 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.