The umbrella hsn code is 6601, covering rain umbrellas, sun umbrellas, walking stick umbrellas and garden umbrellas, and GST on umbrellas is 5% after the reform, down from 12%. Job work on umbrellas is also 5%.
Umbrella frames and parts sold separately sit in 6603 at 18%, and raincoats are garments or plastic articles. This page lists the codes, an umbrella dealer's bill and the monsoon trade points. Clothes are on the clothes hub.
Umbrellas: codes and GST rates
Item / HSN / GST- Rain umbrellas, folding5%Long umbrellas 6601 99
- Sun umbrellas5%Including parasols
- Garden and patio umbrellas5%Garden umbrellas
- Walking stick umbrellas5%Telescopic shaft or not
- Umbrella frames and parts18%Parts and accessories
- Walking sticks18%Canes, seat sticks
- Raincoats of textile5% or 18%Garment price test
- Raincoats of plastic18%Plastic apparel
- Job work on umbrellas5%Job work entry
Quick facts
HSN heading
6601: umbrellas and sun umbrellasGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
12%Parts
6603 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveJob work
5%
Umbrella hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Garden umbrella | 6601 10 | 5% |
| Umbrella with telescopic shaft | 6601 91 | 5% |
| Other umbrellas | 6601 99 | 5% |
| Sun umbrella, parasol | 6601 | 5% |
| Umbrella frames, ribs, handles | 6603 | 18% |
| Walking stick | 6602 | 18% |
| Raincoat, textile | 6201 or 6202 | 5% or 18% |
| Raincoat, plastic | 3926 20 | 18% |
| Gumboots | 6401 | 5% or 18% |
Umbrella gst rate after the reform
Umbrellas moved from 12% to 5% under the reform, effective from 22 September onwards. An umbrella with a taxable value of Rs 400 now carries Rs 20 GST instead of Rs 48. Umbrella makers in traditional centres, many of them small units, gained from the cut since most of their sales are to price sensitive buyers. The rate is the same for cheap folding umbrellas and premium ones, since there is no price test for umbrellas.
Umbrella parts and job work
Frames, shafts, ribs, handles and tips sold separately are parts under 6603 at 18%. Umbrella makers buying frames at 18% and selling finished umbrellas at 5% may build up some credit. Job work in relation to umbrellas is 5%; see job work.
Raincoats and rain gear
Raincoats made of coated textile are garments under 6201 or 6202, taxed at 5% up to Rs 2,500 a piece and 18% above. Plastic raincoats are 3926 20 at 18%. Gumboots are footwear under 6401 with the per pair test. See jackets and footwear.
Umbrella dealer's invoice
Umbrella wholesaler to a retailer: Three fold umbrellas, HSN 6601 91, 200 pieces, Rs 50,000. Long umbrellas, HSN 6601 99, 100 pieces, Rs 30,000. Taxable value Rs 80,000. CGST 2.5% Rs 2,000. SGST 2.5% Rs 2,000. Total Rs 84,000.
Umbrella hsn code for large sun and garden umbrellas
Restaurants, resorts and roadside vendors use large garden and patio umbrellas, which are 6601 10 at 5%. The stand or base, if sold separately, is classified by its material, such as cast iron under 7325 or concrete under 6810, at 18%. A tent or canopy of textile is a different product under 6306, with the Chapter 63 price test.
Monsoon season stock and billing
Umbrella sales peak in the monsoon, and wholesalers often sell assorted cartons. Each type can share 6601 at 5%, so one tax line works, but keep the 6 digit codes on the invoice for buyers who need them. Returns of unsold stock after the season need credit notes with the same codes.
Printed umbrellas and gifts
Umbrellas printed with a company logo for promotion are still 6601 at 5%. Handed out free at a promotion, they become gifts, on which input credit is not allowed. See gift items.
Umbrella sellers should take this Chapter 66 outline as background. Parts and rain garments have different rates, so check the GST portal and ask a GST practitioner or chartered accountant about combined rain gear packs.
Frequently asked questions
What GST rate applies to umbrellas?
Umbrellas under 6601 are 5% since the reform, down from 12%.
What is the umbrella hsn code?
Umbrellas are 6601, such as 6601 91 for telescopic umbrellas.
What is the GST on umbrella parts?
Umbrella frames and parts under 6603 are 18%.
What is the garden umbrella hsn code?
Garden umbrellas are 6601 10, at 5%.
What is the job work rate on umbrellas?
Job work in relation to umbrellas is 5%.