Export Abrabroomal, cotton 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 6214 depends on the drawback item: 62140101 2.1%; 62140102 2.3% (Of Blend containing Cotton and Man Made Fibre); 62140103 2.6% (Of Man Made Fibres); 62140104 5.4% (Of Silk (other than containing Noil silk)); 62140105 2.5%; 62140106 2.6% (Of Blend containing Wool and Man Made Fibre); 62140199 2.1%; 62140201 2.1%; 62140202 3.3% (Of Blend containing Cotton and Man Made Fibre); 62140203 3.5% (Of Man Made Fibres); 62140204 5.1% (Of Silk (other than containing Noil silk)); 62140205 2.5%; 62140206 2.6% (Of Blend containing Wool and Man Made Fibre); 62140299 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.