HSN Code for Clothes & Readymade Garments with GST Rate 2026
Government data: GST portal HSN directory and CBIC rate notifications. Rates as per 01/2026-Central Tax (Rate), 30 Apr 2026 (in force from 1 May 2026). Last checked 23 Oct 2026.
40 results for “T-shirt”
- 6206HSN5% or 18%
Women's or girls' blouses, shirts and shirt blouses
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6106HSN5% or 18%
Women's or girls' blouses, shirts and shirt blouses, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6213HSN5% or 18%
Handkerchiefs
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6205HSN5% or 18%
Men's or boys' shirts
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6216HSN5% or 18%
Gloves, mittens and mitts
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6215HSN5% or 18%
Ties, bow ties and cravats
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6114HSN5% or 18%
Other garments, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6209HSN5% or 18%
Babies' garments and clothing accessories
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6105HSN5% or 18%
Men's or boys' shirts, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6116HSN5% or 18%
Gloves, mittens and mitts, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6211HSN5% or 18%
Track suits, ski suits and swimwear, other garments
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6109HSN5% or 18%
T-shirts, singlets and other vests, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6214HSN5% or 18%
Shawls, scarves, mufflers, mantillas, veils and the like
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6112HSN5% or 18%
Track suits, ski suits and swimwear, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6111HSN5% or 18%
Babies' garments and clothing accessories, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6210HSN5% or 18%
Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6113HSN5% or 18%
Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6110HSN5% or 18%
Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6217HSN5% or 18%
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6117HSN5% or 18%
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6107HSN5% or 18%
Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6203HSN5% or 18%
Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts (other than swimwear)
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6207HSN5% or 18%
Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6212HSN5% or 18%
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6103HSN5% or 18%
Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts (other than swim wear), knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6108HSN5% or 18%
Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6201HSN5% or 18%
Men's or boys' overcoats, car-coats, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles other than those of heading 6202
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6208HSN5% or 18%
Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6204HSN5% or 18%
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6202HSN5% or 18%
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 6203
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6104HSN5% or 18%
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 61HSN18%
Articles of apparel and clothing accessories, knitted or crocheted
Notification 9/2025-CT(Rate), Schedule II, S. No. 639
- 6101HSN5% or 18%
Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6102
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 62HSN18%
Articles of apparel and clothing accessories, not knitted or crocheted
Notification 9/2025-CT(Rate), Schedule II, S. No. 639
- 6102HSN5% or 18%
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6115HSN5% or 18%
Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 610310HSN5% or 18%
Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts (other than swim wear), knitted or crocheted
Suits :
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 611220HSN5% or 18%
Track suits, ski suits and swimwear, knitted or crocheted
Ski suits :
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 610130HSN5% or 18%
Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6102
Of man-made fibres :
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 610230HSN5% or 18%
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103
Of man-made fibres :
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
HSN codes and GST rates for clothes & readymade garments
From the GST portal HSN list, with the rate from the current CBIC notification. Tap Copy to use the code on your invoice.
- 6101HSN5% or 18%
Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6102
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6102HSN5% or 18%
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6103HSN5% or 18%
Mens or boys suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts (other than swim wear), knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6104HSN5% or 18%
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6105HSN5% or 18%
Men's or boys' shirts, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6106HSN5% or 18%
Women's or girls' blouses, shirts and shirt blouses, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6107HSN5% or 18%
Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6108HSN5% or 18%
Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6109HSN5% or 18%
T-shirts, singlets and other vests, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6110HSN5% or 18%
Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6111HSN5% or 18%
Babies' garments and clothing accessories, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6112HSN5% or 18%
Track suits, ski suits and swimwear, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6113HSN5% or 18%
Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6114HSN5% or 18%
Other garments, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6115HSN5% or 18%
Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6116HSN5% or 18%
Gloves, mittens and mitts, knitted or crocheted
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6117HSN5% or 18%
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories
- 5% Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece
- 18% Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 388
- 6201HSN5% or 18%
Men's or boys' overcoats, car-coats, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles other than those of heading 6202
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6202HSN5% or 18%
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 6203
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6203HSN5% or 18%
Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace oveb ralls, breeches and shorts (other than swimwear)
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6204HSN5% or 18%
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6205HSN5% or 18%
Men's or boys' shirts
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6206HSN5% or 18%
Women's or girls' blouses, shirts and shirt blouses
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6207HSN5% or 18%
Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6208HSN5% or 18%
Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6209HSN5% or 18%
Babies' garments and clothing accessories
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6210HSN5% or 18%
Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6211HSN5% or 18%
Track suits, ski suits and swimwear, other garments
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6212HSN5% or 18%
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6213HSN5% or 18%
Handkerchiefs
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6214HSN5% or 18%
Shawls, scarves, mufflers, mantillas, veils and the like
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6215HSN5% or 18%
Ties, bow ties and cravats
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6216HSN5% or 18%
Gloves, mittens and mitts
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
- 6217HSN5% or 18%
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212
- 5% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece
- 18% Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece
Notification 9/2025-CT(Rate), Schedule I, S. No. 389
Quick answer
The HSN code for clothes is in Chapter 61 for knitted garments, such as T-shirts (6109) and sweaters (6110), and in Chapter 62 for woven garments, such as shirts (6205), jeans (6203) and kurtis (6206). GST is 5% when the sale value is up to ₹2,500 per piece and 18% above it, from 22 September 2025, under Notification 9/2025-Central Tax (Rate).
The HSN code for clothes depends on two things: whether the garment is knitted or woven, and what kind of garment it is. Knitted or crocheted clothes fall in Chapter 61 and woven clothes in Chapter 62. The GST rate on clothes is 5% when the sale value is up to ₹2,500 per piece and 18% above ₹2,500, under Notification 9/2025-Central Tax (Rate), in force from 22 September 2025.
This page lists the HSN codes for common garments, explains how the ₹2,500 rule works on real invoices, and covers sarees, fabric, made-ups, job work, tailoring and the mistakes that cost garment businesses money. The list above the guide shows every heading of Chapters 61 and 62 with its current rate.
HSN codes for common clothes
| Garment | Knitted (Chapter 61) | Woven (Chapter 62) |
|---|---|---|
| T-shirts, vests, singlets | 6109 | Not applicable (T-shirts are knitted); woven vests go to 6207 / 6208 |
| Men's and boys' shirts | 6105 | 6205 |
| Women's blouses, shirts, tops | 6106 | 6206 |
| Men's suits, jackets, trousers, jeans, shorts | 6103 | 6203 |
| Women's suits, dresses, skirts, trousers, leggings | 6104 | 6204 |
| Kurtas (men) and kurtis (women) | 6105 / 6106 | 6205 / 6206 (some kurtis 6211) |
| Stitched saree blouses, petticoats | 6106 / 6108 | 6206 / 6208 |
| Raincoats and garments of coated fabric | 6113 | 6210 |
| Gloves and mittens (textile) | 6116 | 6216 |
| Jackets, coats, windcheaters | 6101 / 6102 | 6201 / 6202 |
| Sweaters, pullovers, cardigans | 6110 | Not applicable (sweaters are knitted) |
| Nightwear, pyjamas, innerwear | 6107 / 6108 | 6207 / 6208 |
| Babies' garments | 6111 | 6209 |
| Track suits, swimwear | 6112 | 6211 |
| Socks, stockings, hosiery | 6115 | Not applicable |
| Bras and similar articles | 6212 (both knitted and woven) | 6212 |
| Shawls, scarves, stoles, dupattas | 6117 | 6214 |
| Handkerchiefs | Not applicable | 6213 |
| Ties | 6117 | 6215 |
The six-digit and eight-digit codes under each heading then split the garment by fibre: cotton, wool, synthetic or man-made fibres, and others. For example, 6109 10 00 is T-shirts of cotton, while 6205 20 00 is men's shirts of cotton. Use the search box above to see every line under a heading.
Knitted or woven: how to tell the difference
Getting this right decides whether the code starts with 61 or 62. The rate is the same for both, but the wrong chapter makes the code wrong on the invoice, the e-way bill and, for exporters, the shipping bill.
- Knitted or crocheted fabric is made of loops of a single yarn. It stretches easily in both directions. Most T-shirts, polo shirts, track pants, leggings, sweaters, socks and innerwear are knitted.
- Woven fabric is made of two sets of yarn crossing at right angles. It stretches little except on the diagonal. Formal shirts, jeans, trousers, sarees, kurtas of cotton or linen, and suits are usually woven.
- Look at the fabric on your purchase invoice. Fabric for knitting is classified in Chapter 60, while woven fabric is in Chapters 50 to 55. The chapter of the fabric you buy tells you which garment chapter your product falls in.
If you still cannot tell, pull the fabric sideways. Knit springs back; woven holds its shape and frays at a cut edge.
HSN codes for men's, women's, kids' and ethnic wear
Shops usually think in sections: menswear, womenswear, kidswear and ethnic. The tariff does not, so here is how each section maps to the headings, with common six-digit lines.
Menswear
- Formal and casual woven shirts: 6205 (cotton 6205 20, man-made fibre 6205 30).
- Polo shirts and T-shirts: 6105 (knitted shirts with collar) and 6109 (cotton T-shirts 6109 10, others 6109 90).
- Jeans and trousers: 6203 (cotton trousers and jeans 6203 42, synthetic 6203 43).
- Suits and blazers: 6203 (suits 6203 1x, jackets and blazers 6203 3x).
- Track pants and joggers: 6103 (knitted trousers) or 6112 (track suits).
Womenswear
- Woven tops, shirts and blouses: 6206 (cotton 6206 30). Knitted tops: 6106 or 6109.
- Dresses, skirts and trousers: 6204 (cotton dresses 6204 42, cotton trousers and jeans 6204 62). Knitted versions: 6104.
- Leggings: knitted leggings worn as trousers go to 6104. Thin tights and hosiery go to 6115. Look at the product: if it is sold and worn as a lower garment, 6104 is the usual choice.
- Nightwear and innerwear: 6108 (knitted) and 6208 (woven). Bras: 6212.
Kidswear
- Babies' garments and accessories: 6111 (knitted) and 6209 (woven). The tariff treats garments for young children of a body height up to 86 cm as babies' garments.
- Older children's clothes go to the same headings as adults ("men's or boys'", "women's or girls'").
- There is no separate lower rate for kids' clothing. The ₹2,500 rule applies as for adults, though almost all kids' pieces sell below it.
- School uniforms are ordinary apparel under 61 or 62 and follow the same rule.
Ethnic wear
- Kurtas and kurtis have no line of their own. A men's woven kurta usually goes to 6205, a women's woven kurti to 6206 (some classify long kurtis as 6211). Pick one, record why, and use it for every unit of that design.
- Stitched salwar suits and lehengas: 6204. Sherwanis: 6203.
- Stitched saree blouses: 6206 (woven) or 6106 (knitted). The saree itself is fabric (see below).
- Dupattas sold on their own: 6214 (woven) or 6117 (knitted).
GST rate on clothes: the ₹2,500 rule
Notification 9/2025 has two entries for apparel and clothing accessories of Chapters 61 and 62:
| Sale value per piece | GST rate | Entry |
|---|---|---|
| Up to ₹2,500 | 5% (2.5% CGST + 2.5% SGST, or 5% IGST) | Schedule I, S. No. 388 (knitted), 389 (woven) |
| Above ₹2,500 | 18% (9% CGST + 9% SGST, or 18% IGST) | Schedule II, S. No. 197 (knitted), 198 (woven) |
Before 22 September 2025, the limit was ₹1,000 per piece, with 5% below it and 12% above it. The limit is now higher, but clothes above the limit attract 18% instead of 12%.
How the ₹2,500 limit is applied
- Per piece, not per invoice. An invoice for ten shirts of ₹1,500 each is ₹15,000 in total, but each piece is below ₹2,500, so all ten are at 5%.
- Sale value, not MRP. The limit is tested on the actual transaction value of the piece on the invoice. If a ₹3,200 MRP kurta is sold for ₹2,400 after a discount shown on the invoice, the rate is 5%.
- Before GST. The value is the taxable value, without GST. A kurta priced at ₹2,600 including GST at 5% has a taxable value of about ₹2,476, so 5% applies. Do this check for prices close to the limit.
- Sets sold as one piece. The tariff has "ensembles" in headings 6103, 6104, 6203 and 6204: a set of garments of the same fabric, matching in style and size, put up for retail sale together. A genuine ensemble or suit sold for one price is valued as one piece. Items that are sold separately and only billed together are separate pieces. Do not split a real set into lines just to bring each line under ₹2,500.
- Exactly ₹2,500 is still 5%. The entry says "not exceeding ₹2,500", so 18% starts above ₹2,500.
- Offers. In a "buy one, get one" offer, nothing is free in GST terms; the price paid is spread over both pieces, so two shirts for ₹3,000 are ₹1,500 a piece. A bank cashback paid outside the invoice does not reduce the sale value.
- B2B and B2C are the same. The limit applies to wholesale and retail sales alike. A wholesaler's price is lower than the retail price, so the same garment can be 5% at the wholesale stage and 18% at retail.
Discounts given after the sale through a credit note do not change the rate that was correctly charged on the original invoice. The rate depends on the value on the invoice at the time of supply.
Sarees, dupattas, dress material and fabric
Not everything worn is "apparel" in the tariff. Fabric, even when it is sold ready to wear without stitching, is classified as fabric:
- Sarees: usually classified as woven fabric of the fibre they are made of, for example cotton (5208 to 5212), silk (5007) or synthetic filament (5407, 5408). Woven fabrics of these headings are taxed at 5% with no price limit. A saree with substantial embroidery or other work may fall under other headings, so check the description.
- Unstitched dress material and suit packs: fabric pieces sold for stitching are fabric and taxed at 5% at any price. CBIC Circular 13/13/2017-GST (27 October 2017) clarified that cutting fabric to length and packing it, including three pieces sold together as an unstitched ladies' suit, does not turn it into apparel. Embroidery or gota work on the fabric does not change that either. The same design, once stitched and sold readymade, becomes apparel and follows the ₹2,500 rule.
- Dupattas and stoles: finished ones are classified under 6214 (woven) or 6117 (knitted) and follow the ₹2,500 rule.
- Yarn and fibre: cotton, silk, wool and man-made yarn and fibre are taxed at 5%.
- Khadi: Khadi yarn and Gandhi topi are exempt, and Khadi fabric sold through KVIC outlets and KVIC-certified institutions is exempt.
Made-up textile articles: bed linen, curtains, towels
Made-ups of Chapter 63, such as bed sheets (6302), towels (6302), curtains (6303), blankets (6301) and cushion covers (6304), follow the same price rule: 5% up to ₹2,500 per piece and 18% above. A few items have their own entries, for example sacks and bags for packing goods (6305) and worn clothing (6309).
Items that look like clothing but are not in Chapters 61 and 62
The ₹2,500 rule covers Chapters 61, 62 and 63 only. Several things sold in clothing shops are classified elsewhere and have their own rates:
| Item | HSN | GST rate |
|---|---|---|
| Leather jackets and other leather apparel | 4203 | 18% at any price (sports gloves 5%) |
| Plastic raincoats | 3926 | 18% |
| Caps and hats of textile | 6505 | 5% for knitted or textile hats listed in Schedule I, otherwise 18% |
| Handbags, travel bags, wallets | 4202 | 18% (cotton and jute handbags and shopping bags 5%) |
| Footwear | 6401 to 6405 | 5% up to ₹2,500 a pair, 18% above |
| Worn (second-hand) clothing | 6309 | 5% |
| Embroidery, zari, gota, sitara work in the piece | 5809 / 5810 | 5% |
A shop selling a ₹1,800 kurta and a ₹2,200 leather belt on one bill charges 5% on the kurta and 18% on the belt, even though the belt costs less than ₹2,500. Set each item's code and rate in the item master, not one "garments" rate for the whole store. Check each one in the HSN code finder.
Worked example: one bill, two rates
A boutique in Delhi sells to a walk-in customer (intra-state, so CGST and SGST):
| Item | Taxable value | Rate | CGST | SGST |
|---|---|---|---|---|
| 2 cotton kurtis at ₹1,400 each (6206) | ₹2,800 | 5% | ₹70 | ₹70 |
| 1 embroidered lehenga (6204) | ₹6,500 | 18% | ₹585 | ₹585 |
| 1 unstitched suit pack (5208) | ₹3,200 | 5% | ₹80 | ₹80 |
| Total | ₹12,500 | - | ₹735 | ₹735 |
If the same bill were raised at 18% on everything, the customer would pay ₹780 more tax than due, and the shop would still have to deposit all of it. If it were raised at 5% on everything, the shop would owe ₹845 extra tax on the lehenga from its own pocket, plus interest.
Tailoring, job work and embroidery
| Service | SAC | GST rate |
|---|---|---|
| Tailoring services | 9988 (commonly 998822, wearing apparel manufacturing services) | 5% |
| Job work on textiles and garments (stitching, dyeing, printing on goods owned by the principal) | 998821 (textiles), 998822 (apparel) | 5% |
| Treatment or process on textiles not covered as job work | 9988 | 18% |
The 5% rate for textile job work comes from Notification 11/2017 as amended by 15/2025, item (ii)(g) of serial number 26, which covers job work in relation to textiles and textile products of Chapters 50 to 63. Tailoring services were moved to 5% by the same amendment.
Input tax credit and inverted duty for garment makers
A garment maker selling clothes at 5% often buys some inputs at a higher rate: buttons, zips, labels, packing material and services such as advertising at 18%. When the tax on inputs is higher than the tax on the output, input tax credit piles up. Section 54(3) of the CGST Act allows a refund of this unused credit due to an inverted duty structure, calculated by the formula in Rule 89(5).
Clothes above ₹2,500 are now at 18%, so a business that sells both price ranges should track credit carefully: credit on common inputs is used against both, and the refund claim is worked out on the inverted-rated turnover only.
HSN digits on invoices, e-way bills and returns
- Turnover up to ₹5 crore in the previous year: at least 4 digits (for example 6109) on B2B invoices.
- Turnover above ₹5 crore: at least 6 digits (for example 6109 10) on all invoices.
- Exports: the full 8-digit code (6109 10 00) on the invoice and shipping bill, matching each other.
- GSTR-1 Table 12: report each code with quantity in pieces (UQC "NOS" or "PCS") and separate B2B and B2C values.
Because the rate depends on price, report the same heading twice in the HSN summary if you sold it at both 5% and 18%: once with the 5% value and tax, and once with the 18% value and tax.
Common mistakes in GST on clothes
Using the old ₹1,000 limit
Billing software set up before September 2025 often still splits the rate at ₹1,000. Garments between ₹1,000 and ₹2,500 then go out at the wrong rate. Update the rule in the item master.
Testing the limit on MRP or tax-inclusive price
The limit is on the taxable value per piece after the discount on the invoice. Testing it on MRP charges 18% on pieces that should be at 5%.
Wrong chapter (61 vs 62)
Using 6205 for a knitted polo shirt, or 6109 for a woven shirt, makes the code wrong even though the rate is the same. It causes mismatches with the buyer's records, e-invoices and exports.
One rate for the whole invoice
An invoice with some pieces below and some above ₹2,500 needs two rates on the same invoice. Applying the higher rate to every line overcharges the buyer; applying the lower rate to every line underpays tax.
Example from our GST work: a garment retailer with a GSTIN in one state and an online store selling across India uses the same price list everywhere. For an online order to a buyer in another state, the tax is 5% or 18% IGST depending on the piece value, not CGST plus SGST. Getting both the rate and the tax type right on each line avoids a second payment and a refund claim later.
What happens if you charge the wrong rate on clothes
- Charged 5% where 18% was due: the shortfall is your liability even though you never collected it from the customer. Interest at 18% a year runs under Section 50 of the CGST Act from the due date of the return. The department recovers it under Section 73 (or Section 74 where fraud is alleged), with penalty.
- Charged 18% where 5% was due: Section 76 says any amount collected as tax must be paid to the government. You cannot keep the excess, and a refund later goes to the person who actually bore the tax.
- Wrong code but right rate: treated as a procedural lapse, with a general penalty of up to ₹25,000 under Section 125. It still causes mismatch notices on GSTR-1 and the e-invoice.
- B2B buyers: a boutique or wholesaler buying from you can face questions on its input tax credit if your invoice shows the wrong rate or code.
To see the cost: a shop that sells 250 jackets at ₹3,200 each at 5% instead of 18% short-pays ₹416 a piece (₹576 due, ₹160 charged), or ₹1,04,000 in all, before interest and penalty.
Selling clothes online: e-commerce rules
- TCS by the platform: marketplaces such as Amazon, Flipkart, Meesho and Myntra deduct tax collected at source under Section 52 at 0.5% of net taxable sales (0.25% CGST + 0.25% SGST, or 0.5% IGST) since 10 July 2024. It shows in your electronic cash ledger and can be used to pay GST.
- Rate per piece still applies: the ₹2,500 test is on the value you sell at on the platform, after the discount you fund, not the strike-through MRP.
- Place of supply: online orders to another state are IGST, even if you sell the same item at CGST plus SGST in your own shop.
- Returns: a customer return is handled with a credit note, which reduces your tax for the month it is issued, subject to the time limit in Section 34.
- HSN on the listing: platforms ask for HSN and rate per listing. A wrong entry there flows into every invoice the platform generates for you.
Exporting clothes: codes, LUT and refunds
Garment exports are zero-rated under Section 16 of the IGST Act, so the ₹2,500 rule decides only the rate you would have charged, not whether tax is finally paid. What matters more for an exporter is the paperwork:
- Use the full eight-digit code. The tax invoice, the shipping bill and the packing list must carry the same tariff item, for example 6109 10 00 for cotton T-shirts or 6204 42 for cotton dresses. Customs, duty drawback and RoDTEP rates are all fixed at this level.
- Choose the route. Export under a Letter of Undertaking (LUT) without paying IGST and claim a refund of unused input tax credit, or pay IGST on the export and get it refunded automatically once the shipping bill and GSTR-1 data match. File the LUT on the GST portal at the start of each financial year.
- Keep the knitted or woven call consistent. An export order of polo shirts billed under 6205 instead of 6105 can draw a query from customs even though the GST rate is the same, and the drawback rate may differ.
- Merchant exporters can buy from a domestic manufacturer at a concessional 0.1% GST under Notification 40/2017-Central Tax (Rate), subject to its conditions, including export within 90 days.
If you export as well as sell in India, keep two price lists but one code master. The code follows the product, not the market.
GST registration and returns for clothing businesses
A clothing seller must register for GST once aggregate turnover crosses ₹40 lakh for goods (₹20 lakh in some special category states), or earlier if selling between states or through e-commerce platforms that collect tax at source. Small sellers can choose the composition scheme at 1% of turnover, but cannot then sell across states or charge GST to buyers.
If you are starting a garment business, our GST registration service handles the application, and our tax consultants help with rates, inverted duty refunds and return filing. You can also search any garment in the HSN code finder or check the rate of another product in the GST rate finder.
Official sources: CBIC rate notifications (Notification 9/2025-Central Tax (Rate), Schedule I S. No. 388 and 389, Schedule II S. No. 197 and 198) · GST portal: Search HSN Code.
Frequently asked questions
What is the HSN code for clothes?
Clothes are in Chapter 61 if knitted or crocheted and Chapter 62 if woven. Common headings are 6109 for T-shirts, 6205 for men's woven shirts, 6203 for men's trousers and jeans, 6204 for women's suits, dresses and trousers, and 6206 for women's tops and kurtis. The garment type and fabric decide the code.
Kapde ka HSN code kya hota hai?
Readymade kapde ka HSN code Chapter 61 mein aata hai agar kapda knitted ho, jaise T-shirt 6109, aur Chapter 62 mein agar woven ho, jaise shirt 6205 ya jeans 6203. Bina sile kapde, saree aur unstitched suit fabric chapters 50 se 55 mein aate hain, aur un par har price par 5% GST lagta hai.
What is the GST rate on clothes in 2026?
Clothes are taxed at 5% if the sale value of a piece is up to ₹2,500 and 18% if it is above ₹2,500. This applies from 22 September 2025 under Notification 9/2025-Central Tax (Rate), Schedule I S. No. 388 and 389 and Schedule II S. No. 197 and 198. Fabric stays at 5% at any price.
Is the ₹2,500 limit checked on MRP or on selling price?
The limit is checked on the selling price per piece shown on the invoice, before GST and after any discount given on the invoice itself. The MRP printed on the tag does not decide the rate. So a shirt with an MRP of ₹2,999 sold at ₹2,400 after an invoice discount is taxed at 5%, not 18%.
Is the old ₹1,000 limit for clothes still valid?
No. The ₹1,000 limit, with 5% below it and 12% above it, applied only until 21 September 2025. From 22 September 2025 the limit is ₹2,500, with 5% up to that value and 18% above it. Bills raised at 12% on clothes after that date are wrong and should be corrected through credit or debit notes.
What is the HSN code for readymade garments?
Readymade garments use the same Chapter 61 and 62 headings as other clothes. There is no single code for all garments. Choose the heading for the type of garment, such as shirt, trouser, suit or dress, and check whether the fabric is knitted or woven. The same ₹2,500 per piece rule decides the rate.
What is the HSN code for a saree?
A plain or printed saree is classified as woven fabric of its fibre, not as a garment. Cotton sarees fall under 5208 to 5212, silk sarees under 5007 and synthetic filament sarees under 5407 or 5408. Sarees are taxed at 5% with no price limit, so even a ₹20,000 silk saree stays at 5%.
What is the HSN code for a kurti or kurta?
There is no separate tariff line for kurtas. A men's woven kurta usually goes to 6205 and a women's woven kurti to 6206, while some long kurtis are classified under 6211. Knitted versions go to 6105 or 6106. Use one code consistently for the same design so that your purchase and sale records match.
What is the HSN code for jeans?
Men's jeans are classified under 6203, with cotton denim under 6203 42, and women's jeans under 6204, with cotton under 6204 62. Knitted denim-look trousers and jeggings go to 6103 or 6104. Jeans follow the same rate rule as other clothes: 5% up to ₹2,500 per piece and 18% above that value.
Is the HSN code for leggings 6104 or 6115?
Leggings sold and worn as a lower garment are usually classified under 6104, which covers women's knitted trousers. Thin tights, stockings and other hosiery go to 6115. The rate follows the same ₹2,500 per piece rule in both cases, so most leggings sold in shops and online are taxed at 5%.
What is the HSN code for a T-shirt?
The HSN code for a T-shirt is 6109. Cotton T-shirts are 6109 10 00 and T-shirts of other fibres are 6109 90. T-shirts are knitted, so they always fall in Chapter 61, never in Chapter 62. A T-shirt sold at up to ₹2,500 per piece is taxed at 5% and above that at 18%.
Are babies' clothes taxed at a lower rate?
No. Babies' garments, classified under 6111 if knitted and 6209 if woven, follow the same ₹2,500 per piece rule as other clothes. Most baby clothes sell below ₹2,500, so 5% usually applies, but a piece sold above ₹2,500 is taxed at 18%. A set sold for one price is tested on that price.
Is unstitched dress material taxed as clothing?
No. Unstitched fabric, including a three-piece unstitched suit pack, stays fabric for GST and is taxed at 5% at any price, as clarified in CBIC Circular 13/13/2017-GST. The ₹2,500 garment rule does not apply to it. Once the material is stitched into a suit and sold, the garment rule applies.
Can one invoice have both 5% and 18% on clothes?
Yes. The rate is decided for each piece, not for the whole bill. So an invoice with a ₹1,500 shirt and a ₹3,500 jacket carries 5% on the shirt and 18% on the jacket. Show each item on its own line with its HSN code and value so that the rate on every line is clear.
How many HSN digits should a garment shop show on its bill?
With turnover up to ₹5 crore in the previous year, show at least 4 digits, such as 6109, on B2B invoices; on B2C bills it is optional. Above ₹5 crore, show at least 6 digits on all invoices. Exporters must use all 8 digits on the shipping bill and should use the same on invoices.
Sources: GST portal HSN/SAC directory (updated 23 Oct 2026) · CBIC rate notifications: 9/2025-Central Tax (Rate) as amended up to 01/2026-Central Tax (Rate), 30 Apr 2026 (in force from 1 May 2026); services under 11/2017-Central Tax (Rate) as amended. Rates are the total GST (CGST + SGST, or IGST). Content updated .
Reviewed By
Expert for this topic GST classification and rates
Abhinay rai
Founder
Abhinay rai is a Founder specialising in GST classification and rates. The codes, rates and examples on this page are checked against the GST portal HSN directory and the current CBIC rate notifications, and are updated when a new notification is issued.