Parts, trimmings and accessories of articles of heading 6601 to 6602. Chapter 66: Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 6603 | Parts, trimmings and accessories of articles of heading 6601 or 6602 Notification 9/2025-CT(R), Schedule I, S.No. 398 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 6603 in the GSTN HSN master (7 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 6603 10 10 | PARTS, TRIMMINGS AND ACCESSORIES OF ARTICLES OF HEADING 6601 TO 6602- HANDLES AND KNOBS:UMBRELLA HANDLES WITH OR WITHOUT STEMS, PLASTIC | – | Save |
| 6603 10 90 | PARTS, TRIMMINGS AND ACCESSORIES OF ARTICLES OF HEADING 6601 TO 6602- HANDLES AND KNOBS:OTHER | – | Save |
| 6603 20 | UMBRELLA FRAMES, INCLUDING FRAMES MOUNTED ON SHAFTS (STICKS) | – | |
| 6603 20 00 | UMBRELLA FRAMES, INCLUDING FRAMES MOUNTED ON SHAFTS (STICKS) | – | Save |
| 6603 90 | OTHER: | – | |
| 6603 90 10 | UMBRELLA RIBS | – | Save |
| 6603 90 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (6603) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
