HSN Chapter 66: Umbrellas, Walking Sticks & Accessories GST Rates 2026
🔍 Search Specific HSN Codes & GST Rates
Find exact GST rates for 1,195+ HSN codes instantly
🚀 Use Complete HSN Rate Finder☂️ Major GST Relief for Umbrellas Under GST 2.0 SEPTEMBER 22, 2025
GST 2.0 Reduces Umbrella Taxation from 12% to 5%:
Under GST 2.0 effective September 22, 2025 and continuing through 2026, the government has REDUCED GST on all types of umbrellas from 12% to 5%, bringing massive relief to consumers and making this essential monsoon accessory significantly more affordable. This aligns umbrellas with other daily-use essentials in the 5% GST slab, recognizing their importance for weather protection.
Simplified GST Rates for Chapter 66 (Current as of 2026):
- 🟢 Umbrellas (ALL Types): 5% GST ↓ WAS 12%!
- 🟢 Garden/Sun Umbrellas: 5% GST ↓ WAS 12%!
- 🟢 Telescopic Shaft Umbrellas: 5% GST ↓ WAS 12%!
- 🟢 Walking Sticks/Seat-Sticks: 5% GST (Unchanged)
- 🔴 Whips & Riding Crops: 18% GST ↑ WAS 12%
- 🔴 Umbrella Parts & Accessories: 18% GST ↑ WAS 12%
🎉 What Changed for Umbrellas Under GST 2.0:
- ✅ ALL Umbrellas: GST REDUCED from 12% to 5% = 58% tax savings!
- ✅ Example: ₹500 umbrella → Was ₹60 GST (12%) → Now ₹25 GST (5%) = ₹35 SAVED!
- ✅ Monsoon Relief: Essential weather protection item now highly affordable
- ✅ Walking Sticks: Already at 5% GST (continues unchanged)
- ✅ Simplified Classification: No more 12% confusion - clear 5% or 18% structure
- ✅ Parts & Accessories: Moved from 12% to 18% under rationalization
HSN Chapter 66 encompasses umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas, and similar umbrellas), walking-sticks, seat-sticks, whips, riding-crops and the like, and parts, trimmings and accessories of these articles. This includes regular rain umbrellas, garden/patio umbrellas, telescopic umbrellas, walking aids, mobility sticks, decorative canes, whips for equestrian use, umbrella frames, handles, ribs, and other components. This chapter excludes toy umbrellas (Chapter 95) and cane/rattan furniture (Chapter 94).
Under GST 2.0 effective September 22, 2025 and continuing through 2026, Chapter 66 taxation has been DRAMATICALLY SIMPLIFIED with umbrellas receiving major relief: ALL types of umbrellas now attract only 5% GST (previously 12%), making them 58% cheaper in terms of tax burden. This recognizes umbrellas as essential weather protection items deserving concessional taxation similar to other daily-use goods. Walking sticks continue at 5% GST (supporting elderly and differently-abled persons), while umbrella parts and accessories have moved to 18% GST under the two-slab rationalization policy.
⚙️ GST 2026 Rate Structure for Chapter 66
🎯 SIMPLIFIED Two-Slab GST Structure (Effective Sept 22, 2025)
1. Umbrellas (HSN 6601) - CONCESSIONAL RATE:
- 🟢 5% GST: ALL umbrellas and sun umbrellas ↓ WAS 12%!
- Garden umbrellas, walking-stick umbrellas, telescopic umbrellas - ALL 5%
- Essential weather protection recognized with concessional taxation
2. Walking Sticks & Mobility Aids (HSN 6602) - CONCESSIONAL RATE:
- 🟢 5% GST: Walking-sticks and seat-sticks (Unchanged)
- 🔴 18% GST: Whips, riding-crops and the like ↑ WAS 12%
3. Parts & Accessories (HSN 6603) - STANDARD RATE:
- 🔴 18% GST: Umbrella parts, handles, frames, ribs ↑ WAS 12%
- Rationalized under two-slab system
⚠️ Key Changes - Old vs New GST Structure:
| Product Category | Old GST (Before Sept 2025) | New GST (After Sept 22, 2025) | Impact |
|---|---|---|---|
| Regular umbrellas | 12% | 5% | ↓ 58% SAVINGS! |
| Garden/patio umbrellas | 12% | 5% | ↓ 58% SAVINGS! |
| Telescopic umbrellas | 12% | 5% | ↓ 58% SAVINGS! |
| Walking sticks | 5% | 5% | Unchanged |
| Whips/riding crops | 12% | 18% | Higher rate (sports equipment) |
| Umbrella parts/accessories | 12% | 18% | Rationalized to 18% |
📊 Why Umbrella GST Reduction Matters:
- ✅ Essential Item Recognition: Umbrellas are weather protection necessity, not luxury
- ✅ Monsoon Relief: Makes rain protection affordable during critical season
- ✅ Consumer Savings: ₹500 umbrella saves ₹35 GST (12%→5%)
- ✅ Industry Boost: Lower GST stimulates umbrella manufacturing and sales
- ✅ Elderly Support: Walking sticks remain at 5% supporting mobility aids
- ✅ Two-Slab Clarity: Clear 5% or 18% structure eliminates confusion
☂️ Umbrellas & Sun Umbrellas (HSN 6601)
☂️ MAJOR GST RELIEF - 12% to 5%!
ALL types of umbrellas including regular rain umbrellas, garden/patio umbrellas, walking-stick umbrellas, and telescopic umbrellas NOW attract only 5% GST (previously 12%), making monsoon essentials 58% cheaper in tax burden.
HSN 6601 - Umbrellas & Sun Umbrellas
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6601 10 00 | Garden umbrellas or similar umbrellas | 5% ↓ WAS 12% | Patio umbrellas, beach umbrellas, outdoor garden umbrellas |
| 6601 91 00 | Umbrellas having a telescopic shaft | 5% ↓ WAS 12% | Compact folding umbrellas, telescopic umbrellas |
| 6601 99 00 | Other umbrellas and sun umbrellas | 5% ↓ WAS 12% | Regular rain umbrellas, walking-stick umbrellas, all other types |
💡 Umbrella GST Savings - Compare Old vs New:
| Umbrella Type | Price | Old GST | Old Tax | New GST | New Tax | Savings |
|---|---|---|---|---|---|---|
| Basic Rain Umbrella | ₹300 | 12% | ₹36 | 5% | ₹15 | ₹21! |
| Telescopic Umbrella | ₹500 | 12% | ₹60 | 5% | ₹25 | ₹35! |
| Premium Branded Umbrella | ₹1,000 | 12% | ₹120 | 5% | ₹50 | ₹70! |
| Garden/Patio Umbrella | ₹2,000 | 12% | ₹240 | 5% | ₹100 | ₹140! |
🚶 Walking Sticks, Whips & Similar Articles (HSN 6602)
HSN 6602 - Walking Sticks, Seat-Sticks, Whips & Riding Crops
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6602 00 00 | Walking-sticks, seat-sticks | 5% | Mobility sticks, elderly walking aids, decorative canes, seat-sticks |
| 6602 00 00 | Whips, riding-crops and the like | 18% ↑ WAS 12% | Equestrian whips, riding crops, horse training equipment |
📌 Important Classification Note:
HSN 6602 covers TWO distinct product categories with DIFFERENT GST rates:
- 🟢 Walking-sticks & seat-sticks: 5% GST (mobility aids - concessional)
- 🔴 Whips & riding-crops: 18% GST (sports/hobby equipment - standard rate)
Walking sticks support elderly and differently-abled persons (hence 5%), while whips are specialized sporting goods (hence 18%).
🔧 Parts, Trimmings & Accessories (HSN 6603)
Umbrella Parts Moved to 18% Under Rationalization
Umbrella parts, frames, handles, ribs, and accessories have moved from 12% to 18% GST under the two-slab rationalization policy. This ensures finished products (umbrellas at 5%) remain affordable while industrial components follow standard rates.
HSN 6603 - Parts, Trimmings & Accessories
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6603 10 10 | Umbrella handles with or without stems (plastic) | 18% ↑ WAS 12% | Plastic umbrella handles |
| 6603 10 90 | Other handles and knobs | 18% ↑ WAS 12% | Wooden/metal handles, decorative knobs |
| 6603 20 00 | Umbrella frames, including frames mounted on shafts (sticks) | 18% ↑ WAS 12% | Umbrella frames, shaft assemblies |
| 6603 90 10 | Umbrella ribs | 18% ↑ WAS 12% | Umbrella rib components |
| 6603 90 90 | Other parts, trimmings and accessories | 18% ↑ WAS 12% | All other umbrella/walking stick parts |
🏭 Manufacturing Impact - Parts GST Increased:
- 📊 Umbrella parts: 12% → 18% GST (6% increase)
- 📊 Finished umbrellas: 12% → 5% GST (58% decrease)
- ✅ Net Effect: Consumer products much cheaper, but raw material costs increased
- 💼 ITC Benefit: Manufacturers can claim full ITC on 18% parts GST
- 🎯 Policy Rationale: Prioritize finished consumer goods over intermediate inputs
📋 GST 2026 Compliance Points for Chapter 66
☂️ Umbrella Retailers
- ALL umbrellas: FLAT 5% GST
- No value limits or classifications
- Garden, rain, telescopic - all 5%
- Simple billing - single rate
- ITC available on purchases
🏭 Umbrella Manufacturers
- Output (finished umbrellas): 5% GST
- Input (parts/accessories): 18% GST
- Claim full ITC on 18% parts
- Inverted duty structure possible
- Lower final GST benefits consumers
🚶 Walking Stick Dealers
- Walking sticks/seat-sticks: 5% GST
- Mobility aids remain affordable
- Supports elderly & differently-abled
- No GST rate change (continues 5%)
- Simple concessional taxation
🏇 Sports Equipment Dealers
- Whips/riding crops: 18% GST
- Increased from 12% to 18%
- Classified as sports equipment
- Standard rate applies
- ITC available on purchases
🎯 GST 2026 Sector Impact Analysis
Transformative Impact of GST 2.0 on Chapter 66
- ☂️ Consumer Relief: Umbrellas 58% cheaper GST (12%→5% = ₹35 saved on ₹500 umbrella)
- 🌧️ Monsoon Season: Essential weather protection now highly affordable
- 🚶 Elderly Support: Walking sticks continue at 5% (unchanged support)
- 🏭 Manufacturing: Parts increased to 18% but final products much cheaper
- 📊 Simplified Taxation: Clear 5% or 18% structure eliminates 12% confusion
- 💰 Industry Growth: Lower consumer GST stimulates umbrella demand
Why Umbrella GST Reduction is Significant
- 🌦️ Essential Item: Monsoon protection necessity, not luxury
- 💸 Affordability: ₹300 umbrella saves ₹21 GST per purchase
- 📈 Demand Boost: Lower prices increase umbrella sales volume
- 🏭 Manufacturing: Higher domestic sales support Indian umbrella industry
- ⚖️ Social Equity: Makes weather protection affordable for all income groups
❓ Frequently Asked Questions (FAQs) - HSN Chapter 66
Answer: ALL types of umbrellas (HSN 6601) attract UNIFORM 5% GST effective September 22, 2025 onwards.
This includes:
- ☂️ Regular rain umbrellas → 5% GST (Was 12%)
- ☂️ Garden/patio umbrellas → 5% GST (Was 12%)
- ☂️ Telescopic/folding umbrellas → 5% GST (Was 12%)
- ☂️ Walking-stick umbrellas → 5% GST (Was 12%)
- ☂️ Beach umbrellas → 5% GST (Was 12%)
NO exceptions - ALL umbrellas are now 5% GST!
Answer: Umbrella GST was REDUCED from 12% to 5% on September 22, 2025 under GST 2.0 reforms.
Timeline:
- Before Sept 22, 2025: All umbrellas = 12% GST
- After Sept 22, 2025: All umbrellas = 5% GST
- 2026 onwards: Continues at 5% GST
Answer: You save ₹35 on every ₹500 umbrella!
Calculation:
- OLD: ₹500 + 12% = ₹560 (GST = ₹60)
- NEW: ₹500 + 5% = ₹525 (GST = ₹25)
- Savings: ₹60 - ₹25 = ₹35 SAVED!
That's 58% lower GST burden!
Answer: Walking-sticks and seat-sticks (HSN 6602) attract 5% GST (unchanged).
- 🚶 Walking sticks → 5% GST
- 🚶 Seat-sticks → 5% GST
- 🚶 Mobility aids → 5% GST
- 🚶 Decorative canes → 5% GST
This concessional rate supports elderly and differently-abled persons.
Answer: Whips and riding-crops (HSN 6602) attract 18% GST (increased from 12%).
- 🏇 Equestrian whips → 18% GST (Was 12%)
- 🏇 Riding crops → 18% GST (Was 12%)
These are classified as sports/hobby equipment, hence standard 18% rate under GST 2.0 rationalization.
Answer: Umbrella parts and accessories (HSN 6603) attract 18% GST (increased from 12%).
This includes:
- Umbrella handles → 18% GST
- Umbrella frames → 18% GST
- Umbrella ribs → 18% GST
- Umbrella shafts → 18% GST
- Other parts/accessories → 18% GST
Rationale: Under two-slab system, finished consumer products (umbrellas) get concessional 5%, while industrial inputs/parts get standard 18%.
Answer: YES! ALL umbrellas attract UNIFORM 5% GST - no distinction by type or use.
- ✅ Rain umbrellas → 5% GST
- ✅ Garden/patio umbrellas → 5% GST
- ✅ Beach umbrellas → 5% GST
- ✅ Telescopic umbrellas → 5% GST
- ✅ Walking-stick umbrellas → 5% GST
Single flat rate makes compliance simple!
Answer: Yes! Registered manufacturers can claim full Input Tax Credit (ITC) on umbrella parts purchased at 18% GST.
Example:
- Buy umbrella parts at 18% GST → Claim 18% ITC
- Sell finished umbrellas at 5% GST → Charge 5% output GST
- Result: Inverted duty structure but ITC refund available
Answer: GST 2.0 prioritizes finished consumer goods over industrial inputs.
Policy Rationale:
- 🎯 Umbrellas (5%): Essential consumer item deserves concessional rate
- 🎯 Parts (18%): Industrial inputs follow standard rate with ITC benefit
- 🎯 Net Effect: Consumers pay less, manufacturers claim ITC on inputs
- 🎯 Social Goal: Makes daily-use items affordable for all income groups
Answer: The 12%→5% GST reduction provides MASSIVE monsoon relief:
- 🌧️ Affordability: Umbrellas 7% cheaper (58% lower GST burden)
- 🌧️ Accessibility: Essential weather protection now budget-friendly
- 🌧️ Bulk Purchases: Families can buy multiple umbrellas affordably
- 🌧️ Social Equity: Lower-income groups benefit most from price reduction
- 🌧️ Industry Growth: Increased demand supports Indian umbrella manufacturers
🔗 Explore Related HSN Chapters
🚀 Popular Services
🏢 Business Registration
Start your business legally
Need Expert Help?
We're here to assist you with