Export Swimwear : -- Womens or girls from India

GST—GST rate for HSN 62 depends on the specific item: 5% (Schedule I) or 18% (Schedule II). This heading has more than one rate in the notification — commonly a value or end-use split (e.g. apparel is 5% below a price threshold, 18% above it). Confirm which applies with a GST practitioner.

Duty drawback—Duty Drawback for HS heading 6211 depends on the drawback item: 62110101 2.9%; 62110102 2.9% (Of Blend containing Cotton and Man Made Fibre); 62110103 2.7% (Of Man Made Fibres); 62110104 5.1% (Of Silk (other than containing Noil silk)); 62110105 2.5%; 62110106 2.6% (Of Blend containing Wool and Man Made Fibre); 62110107 3.2% (Of Cotton containing 1% or more by weight of spandex/ lycra/elastane); 62110199 2.5%; 62110201 2.2%; 62110202 2.9% (Of Blend containing Cotton and Man Made Fibre); 62110203 2.9% (Of Man Made Fibres); 62110204 5.1% (Of Silk (other than containing Noil silk)); 62110205 2.5%; 62110206 2.6% (Of Blend containing Wool and Man Made Fibre); 62110207 3.2% (Of Cotton containing 1% or more by weight of spandex/ lycra/elastane); 62110299 2.5%; 62110301 3.1%; 62110302 3.5% (Of Blend containing Cotton and Man Made Fibre); 62110303 3.9% (Of Man Made Fibres); 62110304 5.1% (Of Silk (other than containing Noil silk)); 62110305 3.3%; 62110306 3% (Of Blend containing Wool and Man Made Fibre); 62110399 3.1%; 62110401 3.2% (Protective industrial wear overall/coverall made of cotton); 62110402 3.2% (Other protective industrial wear made of cotton); 62110403 1.3% (Protective industrial wear overall/coverall made of Aramid fibre or Modacrylic fibre); 62110404 3.2% (Other protective industrial wear made of Aramid fibre); 62110405 1.3% (Protective industrial wear overall/coverall made of Modacrylic fibre); 62110406 3.2% (Other protective industrial wear made of Modacrylic fibre); 62110499 3.1% (Other protective industrial wear); 62110501 3.2%; 62110502 3.2% (Of Blend containing Cotton and Man Made Fibre); 62110503 3.2% (Of Man Made Fibres); 62110504 5.1% (Of Silk (other than containing Noil silk)); 62110505 2.5%; 62110506 2.6% (Of Blend containing Wool and Man Made Fibre); 62110599 3.2%; 62110601 2.1%; 62110602 3.3% (Of Blend containing Cotton and Man Made Fibre); 62110603 3.5% (Of Man Made Fibres); 62110604 5.1% (Of Silk (other than containing Noil silk)); 62110605 2.5%; 62110606 2.6% (Of Blend containing Wool and Man Made Fibre); 62110699 2.1%. The Drawback Schedule uses its own tariff-item numbering below the 4-digit heading and does NOT align with 8-digit ITC-HS codes. A rate here cannot be attributed to a specific ITC-HS line without a broker confirming which drawback item the goods fall under.