T Shirt HSN Code 6109 and GST Rate
T shirts, singlets and vests, knitted or crocheted.
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- HSN code
- 6109
- GST rate
- 5% or 18%
- Chapter
- 61: Knitted apparel
- Before 22 Sep 2025
- 5% or 12%
What is the HSN code for t shirt?
T Shirt falls under HSN 6109, in chapter 61 (Knitted apparel).
T shirts are knitted garments of heading 6109, with cotton in 610910 and other fibres in 610990. Polo shirts with a collar and buttons are usually heading 6105 instead. The rate is 5% up to Rs 2,500 per piece and 18% above.
| Code | Description |
|---|---|
| 610910 | T shirts, singlets and vests of cotton |
| 610990 | T shirts of other textile materials (polyester, blends) |
GST rate on t shirt
The GST rate on t shirt is 5% or 18%. Before 22 September 2025 it was 5% or 12%. 5% when the sale value is up to Rs 2,500 per piece; 18% above Rs 2,500 per piece (from 22 September 2025). Before that the limit was Rs 1,000, with 5% up to it and 12% above.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 6109 |
| Above Rs 5 crore | 6 on every invoice | 610910, 610990 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 61 |
Sample GST invoice line for t shirt
Here is how a line for t shirt looks on a tax invoice within one state: 100 × piece at Rs 280.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| T Shirt | 6109 | 100 × piece | 280.00 | 28,000.00 | 700.00 | 700.00 | 29,400.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,400.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 61 at a glance
Chapter 61 (Knitted apparel) covers: Clothing and clothing accessories that are knitted or crocheted, such as T shirts and hosiery.
Related HSN codes
Products often bought, sold or invoiced together with t shirt:
Questions fréquentes
What is the HSN code for t shirt?
T Shirt falls under HSN 6109: t shirts, singlets and vests, knitted or crocheted. Common 6 digit codes are 610910 for t shirts, singlets and vests of cotton and 610990 for t shirts of other textile materials (polyester, blends).
What is the GST rate on t shirt?
5% when the sale value is up to Rs 2,500 per piece; 18% above Rs 2,500 per piece (from 22 September 2025). Before that the limit was Rs 1,000, with 5% up to it and 12% above.
How many digits of the t shirt HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 6109 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 610910, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.