HSN Chapter 65: Headgear, Parts & Accessories GST Rates 2026

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🧢 GST 2.0 Simplified Structure for Headgear SEPTEMBER 22, 2025

TWO-SLAB GST System for Chapter 65 (Headgear & Accessories):
Under GST 2.0 effective September 22, 2025 and continuing through 2026, the government has ABOLISHED the 12% and 28% GST slabs, simplifying taxation to just TWO main rates: 5% and 18%. For headgear products, this means 90% of items previously taxed at 28% have moved to 18%, and items at 12% have moved to either 5% (if value-based threshold applies) or 18% (standard rate).

Simplified GST Rates for Chapter 65 (Current as of 2026):

🟢 Textile Caps/Topi ≤ ₹2,500: 5% GST ↓ THRESHOLD INCREASED!
🔴 Textile Caps/Topi > ₹2,500: 18% GST
🔴 Safety Helmets (All Types): 18% GST (Flat rate)
🔴 Fashion Hats (Felt/Plaited): 18% GST
🔴 Hat Forms & Bodies: 18% GST ↓ WAS 28%!
🔴 Rubber/Plastic Headgear: 18% GST ↓ WAS 28%!
🔴 Headgear Parts & Accessories: 18% GST ↓ WAS 28%!

🎉 Major GST Simplification Under GST 2.0:

✅ 28% slab ABOLISHED: 90% items moved to 18% GST
✅ 12% slab ABOLISHED: 99% items moved to 5% GST
✅ Textile caps ≤₹2,500: Now 5% GST (Was ₹1,000 threshold)
✅ Hat-forms/bodies: Reduced from 28% to 18% = 35% tax reduction!
✅ Headgear parts: Reduced from 28% to 18% = Lower manufacturing costs
✅ Rubber/plastic headgear: Reduced from 28% to 18% = More affordable
✅ Only TWO main slabs: 5% & 18% (plus 0% for essentials, 40% for sin goods)

HSN Chapter 65 encompasses ALL types of headgear and their parts including hat-forms and hat bodies of felt, hat-shapes (plaited or assembled strips), hats and other headgear (knitted/crocheted/textile), safety headgear (helmets for motorcycles, construction, sports), fashion headgear (rubber, plastic, other materials), hair-nets, and headgear parts (headbands, linings, covers, hat foundations, frames, peaks, chinstraps). This chapter excludes worn headgear (Chapter 63), asbestos headgear (Chapter 68), and toy/carnival hats (Chapter 95).

Under GST 2.0 effective September 22, 2025 and continuing through 2026, headgear taxation has been DRAMATICALLY SIMPLIFIED: the previous 28% slab has been abolished with 90% of items moving to 18% GST, making raw materials (hat-forms, headgear parts) significantly cheaper for manufacturers. Textile caps/topi enjoy value-based concessional rates (5% if ≤₹2,500, 18% if >₹2,500) similar to apparel, while safety helmets uniformly attract 18% GST to encourage road safety. This two-slab structure (5% & 18%) makes taxation transparent and predictable for the entire headgear industry.

⚙️ GST 2026 Rate Structure for Chapter 65

🎯 NEW SIMPLIFIED Two-Slab GST Structure (Effective Sept 22, 2025)

1. Textile Caps/Topi (HSN 6505) - VALUE-BASED RATES:

🟢 5% GST: If sale value ≤ ₹2,500/piece (Was ₹1,000 - THRESHOLD INCREASED 2.5X!)
🔴 18% GST: If sale value > ₹2,500/piece (Designer/premium caps)

2. Safety Helmets (HSN 6506 10) - FLAT RATE:

🔴 18% GST: ALL safety helmets (motorcycle, construction, industrial, sports)
No value limit - encourages safety compliance

3. Fashion Hats & Headgear (HSN 6504, 6505, 6506) - STANDARD RATE:

🔴 18% GST: Plaited hats, felt hats, fashion headgear

4. Raw Materials & Parts (HSN 6501, 6502, 6507) - REDUCED FROM 28%:

🔴 18% GST: Hat-forms, hat bodies, headgear parts ↓ WAS 28%!
🔴 18% GST: Rubber/plastic headgear ↓ WAS 28%!

⚠️ Key Changes - Old vs New GST Structure:

Product Category	Old GST (Before Sept 2025)	New GST (After Sept 22, 2025)	Impact
Textile caps ≤₹1,000	5%	5% (threshold now ₹2,500)	Expanded coverage
Textile caps ₹1,001-2,500	12%	5%	↓ 58% SAVINGS!
Hat-forms, hat bodies	28%	18%	↓ 35% REDUCTION!
Headgear parts (HSN 6507)	28%	18%	↓ 35% REDUCTION!
Rubber/plastic headgear	28%	18%	↓ 35% REDUCTION!
Safety helmets	18%	18%	Unchanged

📊 Why GST 2.0 Two-Slab System is Revolutionary:

✅ Simplified Compliance: Only 5% & 18% rates (no 12% or 28% confusion)
✅ Lower Manufacturing Costs: Hat-forms/parts now 35% cheaper (28%→18%)
✅ Consumer Benefits: Textile caps ₹1,001-2,500 now 58% cheaper GST
✅ Predictable Taxation: Clear two-tier structure aids business planning
✅ Industry Boost: Lower raw material GST stimulates headgear manufacturing

🎩 Hat-Forms, Hat Bodies & Hoods of Felt (HSN 6501)

Raw Materials - GST REDUCED from 28% to 18%!

Hat-forms, hat bodies, and hoods of felt used by hat manufacturers NOW attract only 18% GST (previously 28%), making raw materials 35% cheaper for the headgear industry.

HSN 6501 - Hat-Forms, Hat Bodies & Hoods of Felt

HSN Code	Description	GST Rate (2026)	Products
6501 00 10	Hat-forms, hat bodies of cotton felt	18% ↓ WAS 28%	Cotton felt hat raw forms
6501 00 20	Hat-forms, hat bodies of wool and fur felt	18% ↓ WAS 28%	Wool/fur felt hat bodies
6501 00 90	Other hat-forms, hat bodies	18% ↓ WAS 28%	Other felt hat raw materials

🎨 Hat-Shapes, Plaited or Assembled Strips (HSN 6502)

HSN 6502 - Hat-Shapes (Plaited/Assembled Strips)

HSN Code	Description	GST Rate (2026)	Products
6502 00 10	Hat-shapes of cotton (plaited/assembled)	18% ↓ WAS 28%	Cotton hat shapes (unfinished)
6502 00 20	Hat-shapes of wool	18% ↓ WAS 28%	Wool hat shapes (unfinished)
6502 00 90	Other hat-shapes	18% ↓ WAS 28%	Other material hat shapes

🎩 Finished Hats - Plaited/Assembled (HSN 6504)

HSN 6504 - Hats & Headgear (Plaited/Assembled Strips)

HSN Code	Description	GST Rate (2026)	Products
6504 00 00	Hats and other headgear, plaited or made by assembling strips	18%	Finished plaited hats, straw hats

🧢 Textile Caps/Topi - Knitted or Crocheted (HSN 6505)

🧢 TEXTILE CAPS - Major Relief with ₹2,500 Threshold!

Knitted/crocheted textile caps and topis are the ONLY headgear category following apparel-like value-based GST structure. Most branded caps now attract only 5% GST (previously 12% above ₹1,000), making daily-wear caps significantly more affordable.

HSN 6505 - Hats, Caps & Other Headgear (Knitted/Textile)

HSN Code	Description	GST Rate (2026)	Typical Products
6505 00 10	Hair-nets (any material)	18%	Hair-nets for hygiene/safety
6505 00 90	Hats & headgear (knitted/crocheted/textile) - caps/topi	5% or 18%	Textile caps, sports caps, casual caps

💡 Textile Caps GST Examples - Compare Old vs New Rates:

Cap Type	Price	Old GST	Old Tax	New GST	New Tax	Savings
Basic Cotton Cap	₹500	5%	₹25	5%	₹25	-
Branded Sports Cap	₹1,200	12%	₹144	5%	₹60	₹84!
Premium Textile Cap	₹2,000	12%	₹240	5%	₹100	₹140!
Designer Fashion Cap	₹3,500	12%	₹420	18%	₹630	Higher for luxury

📌 Important Note - Value-Based GST Only for Textile Caps:

ONLY knitted/crocheted textile caps (HSN 6505 00 90) follow value-based structure:

✅ ≤₹2,500 → 5% GST
✅ >₹2,500 → 18% GST

ALL other headgear (felt hats, plastic caps, safety helmets) have FLAT 18% GST!

⛑️ Safety Headgear & Other Headgear (HSN 6506)

⛑️ SAFETY HELMETS - Uniform 18% GST for Road Safety

Safety helmets for motorcycles, bicycles, construction, and industrial use attract FLAT 18% GST regardless of price or ISI certification. This uniform taxation encourages safety compliance.

HSN 6506 - Safety Headgear & Other Headgear

HSN Code	Description	GST Rate (2026)	Products
6506 10 10	Speed glass welding helmets or other industrial helmets	18%	Industrial safety helmets
6506 10 90	Other safety headgear (motorcycle, bicycle, sports helmets)	18%	Motorcycle helmets, cycling helmets
6506 91 00	Other headgear of rubber or plastics	18% ↓ WAS 28%	Fashion rubber/plastic caps
6506 99 00	Other headgear of other materials	18% ↓ WAS 28%	Specialty headgear

🏍️ Safety Helmet GST - Key Points:

⛑️ ALL safety helmets: FLAT 18% GST (no value limit)
✅ ISI-certified helmets → 18% GST
✅ Non-ISI helmets → 18% GST (same rate)
✅ ₹500 helmet → 18% GST
✅ ₹3,000 premium helmet → 18% GST (same rate)
🎯 Rationale: Uniform taxation encourages safety compliance
✅ Fashion rubber/plastic headgear: NOW 18% (was 28%)

🧵 Headgear Parts & Accessories (HSN 6507)

Manufacturing Boost - Parts Now 35% Cheaper!

Headgear parts and accessories GST has been REDUCED from 28% to 18%, making manufacturing inputs significantly cheaper and boosting the domestic headgear industry.

HSN 6507 - Headbands, Linings, Covers & Parts

HSN Code	Description	GST Rate (2026)	Products
6507 00 00	Headbands, linings, covers, hat foundations, hat frames, peaks, chinstraps	18% ↓ WAS 28%	All headgear parts & accessories

📋 GST 2026 Compliance Points for Chapter 65

🧢 Cap & Topi Retailers

Textile caps ≤₹2,500: 5% GST
Designer caps >₹2,500: 18% GST
Check sale value per piece carefully
₹2,500 threshold is critical
Simple two-slab system

⛑️ Helmet Dealers

ALL safety helmets: FLAT 18% GST
No difference between ISI/non-ISI
No value-based slabs for helmets
₹500 or ₹3,000 - same 18% rate
ITC available on purchases

🎩 Fashion Hat Retailers

Felt hats: 18% GST (all values)
Plaited hats: 18% GST
Rubber/plastic headgear: NOW 18% (was 28%)
No value-based structure
Fixed rate - simpler billing

🏭 Headgear Manufacturers

Hat-forms/bodies: NOW 18% (was 28%)
Headgear parts: NOW 18% (was 28%)
HUGE COST SAVINGS on raw materials!
Claim ITC on all inputs
Simplified compliance with two slabs

🎯 GST 2026 Sector Impact Analysis

Transformative Impact of GST 2.0 on Headgear Sector

🧢 Textile Caps: ₹1,001-2,500 caps now 58% cheaper GST (was 12%, now 5%)
⛑️ Safety Helmets: Uniform 18% GST continues (road safety priority)
🎩 Fashion Hats: Rubber/plastic reduced from 28% to 18% = 35% savings
🏭 Manufacturing Boom: Raw materials (hat-forms, parts) now 35% cheaper (28%→18%)
📊 Compliance Ease: Only 5% & 18% slabs - no 12%/28% confusion
💰 Cost Reduction: Lower input costs boost competitiveness of Indian headgear industry

Why Two-Slab System is Revolutionary for Headgear

🧢 Consumer Benefits: Affordable textile caps (5% up to ₹2,500)
🏭 Manufacturing Boost: Raw materials 35% cheaper (28%→18% = ₹10 saved per ₹100)
⚖️ Simplified Taxation: No confusion between 12%/18% or 18%/28% classification
📈 Industry Growth: Lower costs stimulate domestic production and exports
🛡️ Safety Focus: Helmets at 18% remain affordable while encouraging compliance

❓ Frequently Asked Questions (FAQs) - HSN Chapter 65

Q1: What is the GST rate on caps and topi in 2026?

Answer: Textile caps/topi (HSN 6505 00 90) follow VALUE-BASED GST structure:

5% GST: If sale value ≤ ₹2,500 per piece NEW THRESHOLD!
18% GST: If sale value > ₹2,500 per piece (designer/premium caps)

Examples:

₹500 cotton cap → 5% GST
₹1,200 branded sports cap → 5% GST (Was 12%, now 5%!)
₹2,400 premium cap → 5% GST
₹3,000 designer cap → 18% GST

Q2: Has the 28% GST slab been abolished?

Answer: YES! Under GST 2.0 (effective Sept 22, 2025), the 28% slab has been ABOLISHED for 90% of items.

For Chapter 65 (Headgear):

✅ Hat-forms & hat bodies: 28% → 18% GST
✅ Headgear parts (HSN 6507): 28% → 18% GST
✅ Rubber/plastic headgear: 28% → 18% GST

NEW GST STRUCTURE: Only 5% and 18% main slabs (plus 0% for essentials, 40% for sin goods)

Q3: What is the GST rate on helmets (motorcycle/bicycle)?

Answer: ALL safety helmets (HSN 6506 10) attract FLAT 18% GST regardless of price or certification.

⛑️ ISI-certified helmets: 18% GST
⛑️ Non-ISI helmets: 18% GST (same rate)
⛑️ ₹500 basic helmet: 18% GST
⛑️ ₹3,000 premium helmet: 18% GST

Q4: How much GST reduction on headgear parts and raw materials?

Answer: MASSIVE 35% GST reduction under GST 2.0!

Calculation:

OLD Rate: 28% GST on hat-forms, parts, raw materials
NEW Rate: 18% GST ↓ REDUCED!
Effective Reduction: (28-18)/28 = 35.7% lower GST burden!

Example: ₹1,000 hat-form → OLD ₹280 GST → NEW ₹180 GST = ₹100 SAVED!

Q5: When did the 12% and 28% GST slabs get abolished?

Answer: The 12% and 28% slabs were ABOLISHED on September 22, 2025 under GST 2.0 reforms.

Timeline:

Before Sept 22, 2025: Four main slabs (5%, 12%, 18%, 28%)
After Sept 22, 2025: TWO main slabs (5%, 18%)
99% items from 12% → moved to 5%
90% items from 28% → moved to 18%
40% slab introduced for sin/luxury goods only

Q6: How much do I save on ₹1,500 branded cap under new GST?

Answer: You save ₹105 on every ₹1,500 branded cap!

Calculation:

OLD: ₹1,500 + 12% = ₹1,680 (GST = ₹180)
NEW: ₹1,500 + 5% = ₹1,575 (GST = ₹75)
Savings: ₹180 - ₹75 = ₹105!

Q7: Can manufacturers claim ITC on hat-forms and parts?

Answer: Yes! Registered headgear manufacturers can claim full Input Tax Credit (ITC) on:

✅ Hat-forms & hat bodies (18% GST)
✅ Headgear parts (18% GST)
✅ Raw materials and accessories

Lower GST (28%→18%) = Lower cost even after ITC adjustment!

Q8: Do fashion hats follow value-based GST like caps?

Answer: NO! Only textile caps (HSN 6505 00 90) follow value-based GST.

Textile caps: 5% or 18% (value-based)
Felt hats: FLAT 18% GST (all values)
Plaited hats: FLAT 18% GST
Rubber/plastic headgear: FLAT 18% GST

Q9: What GST applies to hair-nets?

Answer: Hair-nets (HSN 6505 00 10) attract FLAT 18% GST regardless of value.

Hair-nets: 18% GST (all prices)
Textile caps: 5% or 18% (value-based)

Hair-nets are classified separately due to their hygiene/safety application.

Q10: How does GST 2.0 benefit the headgear industry?

Answer: GST 2.0 brings MASSIVE benefits to headgear sector:

🏭 Manufacturing: Raw materials 35% cheaper (28%→18%)
🧢 Consumers: Mid-range caps 58% cheaper GST (12%→5%)
📊 Compliance: Only 5% & 18% slabs - simpler taxation
💰 Competitiveness: Lower costs boost exports
📈 Growth: Affordable inputs + consumer goods = industry expansion