Where HSN 6205 90 90 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.
GST Rate on HSN 6205 90 90
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.
Customs Duty on HSN 6205 90 90
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.95 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 Policy and RoDTEP for HSN 6205 90 90
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.
Other Codes Under HSN 6205
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 6205 20 10 | HandloomOf cotton | 20% or Rs. 85 per piece, whichever is higher |
| 6205 20 20 | Embroidered with LucknowOf cotton | See tariff |
| 6205 20 90 | OtherChikan Craf | 20% or Rs. 85 per piece, whichever is higher |
| 6205 30 10 | Embroidered with LucknowOf man-made fibres | See tariff |
| 6205 30 90 | otherChikan Craf | 20% or Rs. 120 per piece, whichever is higher |
| 6205 90 11 | KhadiOf silk | 20% or Rs. 95 per piece, whichever is higher |
| 6205 90 12 | Embroidered with LucknowOf silk | See tariff |
| 6205 90 19 | OtherChikan Craf | 20% or Rs. 95 per piece, whichever is higher |
| 6205 90 90 | OtherChikan Craf | 20% or Rs.95 per piece, whichever is higher |
- 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.