When does this rate apply?

Use this HSN Code on tax invoices when supplying Mens or boys overcoats, car-coats, cloaks, anoraks (including ski-jackets), wind. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.