Indian ITC-HS · Tariff Item (8-digit)
HSN / HS Code 61178030Other Made Up Clothing Accessories — Of cotton
61178030
18% IGSTSchedule II
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 61178030 covers Other Made Up Clothing Accessories — Of cotton. GST / IGST is 18%. Basic Customs Duty is 20%. Total effective import duty is about 49.15% on an assessable value of ₹100 (CIF).
Heading 6117: OTHER MADE UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES
6117803018% IGST · Schedule II
Other Made Up Clothing Accessories — Of cotton
Importing this at the standard rate costs ≈ ₹49.15 in duty for every ₹100 of shipment value.
Total duty (MFN)
49.15%
≈ ₹49.15 per ₹100 CIF
What will my shipment cost to land?
Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.
₹
Goods value (CIF)₹10,00,000
Basic Customs Duty (20%)₹2,00,000
AIDC (4%)₹40,000
Social Welfare Surcharge (10%)₹24,000
IGST (18%)₹2,27,520
Total duty payable₹4,91,520
Total landed cost₹14,91,520
This is the standard rate — pick an FTA origin to see savings.
61178030IGST18%Total49.15%
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed: ·How we source this
Compliance at a glance
Import policy:Free
*IMPORT OF TEXTILE AND TEXTILE ARTICLES REQUIRES PSIC FROM ACCREDITED LAB OF EXPORTING COUNTRY/ VALID TEST REPORT OF TC OR CSRTI TO ENSURE ABSENCE OF PROHIBITED HAZARDOUS DYES .IMPORTS FROM EU, SERBIA, POLAND, DENMARK, CHINA, AUSTRALIA, CANADA, JAPAN AND SOUTH KOREA ARE EXEMPTED FROM TESTING FOR PRESENCE OF AZO DYES .REF-GEN NOTE 10 OF POLICY & DGFT PUBLIC NOTICE NO. 10/2015-2020 DT. 18.05.2016.*
Effective import duty stack
Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.
Unit of measure: u
| Component | Rate | Amount / ₹100 |
|---|---|---|
BCDBasic Customs Duty — the headline tariff rate from the First Schedule. | 20% | ₹20.00 |
AIDCAgriculture Infrastructure & Development Cess — calculated on BCD. | 20% | ₹4.00 |
SWSSocial Welfare Surcharge — calculated on (BCD + AIDC). | 10% | ₹2.40 |
IGSTIntegrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS). | 18% | ₹22.75 |
| Total Duty | 49.15% | ≈ ₹49.15 / ₹100 CIF |
How it's calculated
For an assessable value of ₹100:
- BCD = AV × 20% = ₹20.00
- AIDC = BCD × 20% = ₹4.00
- SWS = (BCD + AIDC) × 10% = ₹2.40(exemption notifications exist for this code; verify eligibility)
- IGST = (AV + BCD + AIDC + SWS) × 18% = ₹22.75
- Total Duty = BCD + AIDC + SWS + IGST = ₹49.15 (49.15%)
Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.
Where to source to pay less
Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.
- ASEAN countriesBest rate0%save 20pp
- Japan0%save 20pp
- Least Developed Countries0%save 20pp
- Malaysia0%save 20pp
- Nepal0%save 20pp
- Philippines0%save 20pp
- SAFTA (LDC) countries0%save 20pp
- Sri Lanka0%save 20pp
- The Republic of Korea0%save 20pp
- United Arab Emirates0%save 20pp
- Australia8.6%save 11.4pp
- MFN — no FTA (baseline)20%standard rate
Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.
Ask AI about this code
Answers are grounded in the official tariff data shown on this page.
AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.
Where this code sits
Section XI
TEXTILES AND TEXTILE ARTICLES
Chapter 61
Articles of apparel and clothing accessories, knitted or crocheted
Subheading 611780
Other accessories :
Tariff hierarchy
- 16117Heading (4-digit)OTHER MADE UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES
- 261178030Tariff Item (8-digit)Of cotton
Other HSN codes in heading 6117
Related 8-digit tariff items you may be looking for instead.
- 61178010Of silk
- 61178020Of wool
- 61178040Of man-made fibres
- 61178090Other
- 61171010Of silk
- 61171020Of wool
- 61171030Of cotton
- 61171040Of man-made fibres
- 61171090Other
- 61179000Parts Exemption to fabrics (including interlining) imported into India against a valid Special Advance Authorisation issued by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade Policy: [Notfn. No. 45/16-Cus., dt. 13.8. 2016 as amended by 26/17, 79/17, 35/18, 66/18, 8/19, 18/2020, 23/21, 19/22, 37/22]. In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts fabrics (including interlining) imported into India against a valid Special Advance Authorisation (hereinafter referred to as the said authorisation) issued by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade Policy from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) and from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, integrated tax leviable thereon under sub-section (7) of section 3, the goods and services tax compensation cess leviable thereon under sub-section (9) of section 3, safeguard duty leviable thereon under section 8B, countervailing duty leviable thereon under section 9 and anti-dumping duty leviable thereon under section 9A of the Customs Tariff Act, subject to the following conditions, namely :- (i) that the said authorisation is produced before the proper officer at the time of clearance for debit; (ii) that the said authorisation is meant for import of fabric only and bears,- (a) the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter; and (b) the description and other specifications of the fabrics to be imported and the description, quantity and value of exports of the product falling under Chapter 61 or 62 of the said First Schedule to the Customs Tariff Act; (iii) that the fabrics imported corresponds to the description and other specifications (where appli- cable) mentioned in the authorisation and are in terms of para 4.12 of the Foreign Trade Policy and the value and quantity thereof are within the limits specified in the said authorisation; (iv) that the importer at the time of clearance of the imported fabric executes a bond with such surety or security and in such Form and for such sum as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable, but for the exemption contained herein, on the imported materials in respect of which the conditions specified in this notification are not complied with, together with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials: Provided that in relation to the said authorisation issued to a merchant exporter, the bond required to be executed by the importer in terms of this notification shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions speci- fied in this notification; (v) that the imports and exports are undertaken through the seaports, airports or through the inland container depots or through the land customs stations as mentioned in the Table 2 annexed to the Notification No.16/2015 - Customs dated 01.04.2015 or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005): Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other Sea-port, Airport, Inland Container Depot or through a Land Customs Station within his jurisdiction; (vi) that the export is made subject to pre-import condition on the fabrics in terms of notified Standard Input Output Norms (SION) or under prior fixation of norms for fabric only; (vii) that the export obligation as specified in the said authorisation (both in value and quantity terms) is discharged within the period specified in the said authorisation or within such extended period as may be granted by the Regional Authority through physical exports of products (in which the pre-imported fabric is physically incorporated) falling under Chapter 61 or 62 of the First Schedule to the Customs Tariff Act manufactured in India which are specified in the said authorisation; (viii) that the importer produces evidence of discharge of export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the expiry of period allowed for fulfillment of export obligation, or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow; (ix) that the said authorisation shall not be transferred and the said fabrics shall not be transferred or sold; Provided that the said fabrics may be transferred to a job worker for processing subject to complying the conditions specified in the relevant goods and services tax provisions permitting transfer of materials for job work; Provided further that, no such transfer for purposes of job work shall be effected to the units located in areas eligible for area based exemptions from the levy of excise duty in terms of notification Nos. 32/1999- Central Excise dated 08.07.1999, 33/1999-Central Excise dated 08.07.1999, 39/2001-Central Excise dated 31.07.2001, 56/2002- Central Excise dated 14.11.2002, 57/2002- Central Excise dated 14.11.2002, 49/2003- Central Excise dated 10.06.2003, 50/2003- Central Excise dated 10.06.2003, 56/2003- Central Excise dated 25.06.2003, 71/03- Central Excise dated 09.09.2003, 8/2004- Central Excise dated 21.01.2004 and 20/2007- Central Excise dated 25.04.2007. (xii) Omitted 2. Where the fabrics are found defective or unfit for use, the said fabrics may be re-exported back to the foreign supplier within six months from the date of clearance of the said fabrics or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow: Provided that at the time of re-export, the fabrics are identified as the same fabric which was imported to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. Explanation, - For the purposes of this notification,- (I) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the Government of India in the Ministry of Commerce and Industry issued vide notification No. 01/2015-2020, dated the 1st April 2015 as amended from time to time; (II) "Regional Authority" means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant an authorisation under the said Act. 3. This notification shall come into force on the 1st day of September 2016. Exemption to the Goods as specified below: [Notfn. No. 27/23-Cus., dt. 01.04.2023 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts fabrics (including interlining) imported into India against a valid Special Advance Authorisation (hereinafter referred to as the said authorisation) issued by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade Policy from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) and from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, integrated tax leviable thereon under sub-section(7) of section 3, the goods and services tax compensation cess leviable thereon under sub-section (9) of section 3, safeguard duty leviable thereon under section 8B, countervailing duty leviable thereon under section 9 and anti-dumping duty leviable thereon under section 9A of the Customs Tariff Act, subject to the following conditions, namely :- (i) that the said authorisation is produced before the proper officer at the time of clearance for debit; (ii) that the said authorisation is meant for import of fabric only and bears,- (a) the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter; and (b) the description and other specifications of the fabrics to be imported and the description, quantity and value of exports of the product falling under Chapter 61 or 62 of the said First Schedule to the Customs Tariff Act; (iii) that the fabrics imported corresponds to the description and other specifications (where applicable) mentioned in the authorisation and are in terms of para 4.12 of the Foreign Trade Policy and the value and quantity thereof are within the limits specified in the said authorisation; (iv) that the importer at the time of clearance of the imported fabric executes a bond with such surety or security and in such Form and for such sum as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable, but for the exemption contained herein, on the imported materials in respect of which the conditions specified in this notification are not complied with, together with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials: Provided that in relation to the said authorisation issued to a merchant exporter, the bond required to be executed by the importer in terms of this notification shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; (v) that the imports and exports are undertaken through the seaports, airports or through the inland container depots or through the land customs stations as specified in the Table 2 annexed to the Notification No. 26/2023-Customs dated 1st April, 2023 or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005): Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be speci fied by him, permit import and export through any other Seaport, Airport, Inland Container Depot or through a Land Customs Station within his jurisdiction; (vi) that the export is made subject to pre-import condition on the fabrics in terms of notified Standard Input Output Norms (SION) or under prior fixation of norms or on the basis of self declaration as per para 4.04A(ii) of Foreign Trade Policy for fabric only; (vii) that the export obligation as specified in the said authorisation (both in value and quantity terms) is discharged within the period specified in the said authorisation or within such extended period as may be granted by the Regional Authority through physical exports of products (in which the preimported fabric is physically incorporated) falling under Chapter 61 or 62 of the First Schedule to the Customs Tariff Act manufactured in India which are specified in the said authorisation; (viii) that the importer produces evidence of discharge of export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the expiry of period allowed for fulfilment of export obligation, or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow; (ix) that the said authorisation shall not be transferred and the said fabrics shall not be transferred or sold; Provided that the said fabrics may be transferred to a job worker for processing subject to complying the conditions specified in the relevant goods and services tax provisions permitting transfer of materials for job work; 2. Where the fabrics are found defective or unfit for use, the said fabrics may be re-exported back to the foreign supplier within six months from the date of clearance of the said fabrics or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow: Provided that at the time of re-export, the fabrics are identified as the same fabric which was imported to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. Explanation, - For the purposes of this notification,- (I) "Foreign Trade Policy" means the Foreign Trade Policy, 2023, published by the Government of India in the Ministry of Commerce and Industry, vide notification No. 01/2023, dated the 31st March, 2023; (II) "Regional Authority" means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant an authorisation under the said Act.
What is an HSN Code?
An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.
- First 2 digits: Chapter (e.g. 61)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
Why is the right HSN code important?
- Ensures correct calculation of customs duties and taxes.
- Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
- Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.
How to use this HSN code
Export Documentation
Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.
Import Clearance
Required for the Bill of Entry and customs clearance when importing goods into India.
GST Classification
Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.
Common HSN code mistakes to avoid
- • Reusing outdated or incorrect codes from old shipments
- • Mixing up similar product codes without checking descriptions
- • Ignoring the last 2 digits which affect Indian duty rates
- • Not considering composition, end use or manufacturing process
- • Relying solely on online tools without professional verification
Need more information?
For complex products, consult with customs brokers or trade experts who can classify based on:
- • Physical product inspection
- • Material composition / manufacturing process
- • Intended end-use
- • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.
Additional Resources
• DGFT Policy: Guidelines for export-import procedures
• Customs Tariff: Complete HSN code list with duty rates
• GST Notifications: Latest tax-rate updates
• Trade Portal: Government trade documentation support
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Open toolHSN Code 61178030 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 61178030 (Other Made Up Clothing Accessories — Of cotton) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 61178030 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).
HSN code 61178030 covers Other Made Up Clothing Accessories — Of cotton. It sits under Chapter 61 – Articles of apparel and clothing accessories, knitted or crocheted, in Section XI – TEXTILES AND TEXTILE ARTICLES.
The HSN code for Other Made Up Clothing Accessories — Of cotton is 61178030, classified under Chapter 61 – Articles of apparel and clothing accessories, knitted or crocheted of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 61178030 is u, as listed in the Customs Tariff.
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