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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 63

Print

Other made up textile articles; sets; worn clothing and worn textile articles; rags


NOTES :

1. Sub-Chapter I applies only to made up articles, of any textile fabric.

2. Sub-Chapter I does not cover :

(a) goods of Chapters 56 to 62 ; or

(b) worn clothing or other worn articles of heading 6309.

3. Heading 6309 applies only to the following goods :

(a) articles of textile materials :

(i ) clothing and clothing accessories, and parts thereof ;

(ii) blankets and travelling rugs ;

(iii) bed linen, table linen, toilet linen and kitchen linen ;

(iv) furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805.

(b) footwear and headgear of any material other than asbestos.

In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements :

(i) they must show signs of appreciable wear, and

(ii) they must be presented in bulk or in bales, sacks or similar packings.

Sub- Heading Note :

Sub-heading 6304 20 covers articles made from warp knit fabrics impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphosmethyl (ISO)

6301

Blankets and travelling rugs

6302

Bed linen, table linen, toilet linen and kitchen linen

6303

Curtains (including drapes) and interior blinds ; curtain or bed valances

6304

Other furnishing articles, excluding those of heading 9404

6305

Sacks and bags , of a kind used for the packing of goods

6306

Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods

6307

Other made up articles, including dress patterns

6308

Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs , tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packingsfor retail sale

6309

Worn clothing and other worn articles

6310

Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage , rope or cables, of textile materials

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13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).