Understanding HS Code For Trousers
Trousers, also known as pants, are common lower-body garments worn by men, women, and children. They can be made from cotton, denim, synthetic fibres, wool, or blended fabrics. For customs and taxation purposes, trousers are classified under Harmonized System (HS) codes based on material, gender, and weaving method (knitted or woven).
Trousers fall under Chapter 62 – Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted and Chapter 61 – If Knitted or Crocheted.
Importance Of HS Code For Trousers
Accurate HS code classification for trousers is important for:
- Correct GST Rate Determination: Based on material and price.
- Import/Export Documentation: Ensures legal compliance and duty accuracy.
- Trade Benefits: Helps avail export incentives under RoDTEP.
- Clothing Inventory Systems: Enables detailed tracking in garment businesses.
HS Code Classification For Trousers
HS codes for trousers vary based on material, gender, and whether they are knitted or woven:
- 620342 – Men’s or boys’ trousers, cotton (woven)
- 620343 – Men’s or boys’ trousers, synthetic fibres (woven)
- 620462 – Women’s or girls’ trousers, cotton (woven)
- 620463 – Women’s or girls’ trousers, synthetic fibres (woven)
- 610342 – Men’s or boys’ trousers, cotton (knitted)
- 610462 – Women’s or girls’ trousers, cotton (knitted)
- 620349 – Trousers of other textile materials (men/boys)
- 620469 – Trousers of other textile materials (women/girls)
GST Rates For Trousers In India
GST on trousers is based on the price per unit (per piece):
- Trousers priced ≤ ₹1000 per piece: 5% GST
- Trousers priced > ₹1000 per piece: 12% GST
HS Codes And GST Rates For Trousers
Here’s a table listing common trouser types, HS codes, and applicable GST rates:
👖 GST Rates on Cotton & Synthetic Trousers (2025)
| 👕 Product | 📦 HS Code | 📋 Category | 💸 ≤ ₹1000 | 💸 > ₹1000 |
|---|---|---|---|---|
| 👖 Men’s Cotton Trousers (Woven) | 620342 | Woven trousers of cotton (men/boys) | 5% | 12% |
| 🧵 Men’s Synthetic Trousers (Woven) | 620343 | Woven trousers of synthetic fibres | 5% | 12% |
| 👖 Women’s Cotton Trousers (Woven) | 620462 | Woven trousers of cotton (women/girls) | 5% | 12% |
| 🧵 Women’s Synthetic Trousers (Woven) | 620463 | Woven trousers of synthetic fibres | 5% | 12% |
| 👖 Men’s Knitted Cotton Trousers | 610342 | Knitted trousers of cotton (men/boys) | 5% | 12% |
| 🧵 Women’s Knitted Cotton Trousers | 610462 | Knitted trousers of cotton (women/girls) | 5% | 12% |
🧾 Note: GST rate on trousers depends on material type and sale price (₹1000 threshold). Knitwear and woven categories are both considered.
Final Thoughts
Trousers fall under Chapter 62 (woven) and Chapter 61 (knitted) depending on how they’re made. In India, GST is 5% for trousers priced at ₹1000 or less per piece, and 12% for those priced above ₹1000. Accurate HS code classification ensures correct taxation and documentation, especially for apparel manufacturers and exporters.
FAQs
It is 620342 for woven cotton trousers (men/boys).
Trousers priced ≤ ₹1000 attract 5% GST, while those > ₹1000 attract 12% GST.
Yes, knitted trousers fall under Chapter 61 — e.g., 610342, 610462.
Yes, all trousers are taxable under GST based on their price and material.
Yes, jeans are a type of trouser and typically fall under the same HS code range, based on fabric.
