Readymade garments and clothing accessories, knitted (chapter 61) or woven (chapter 62).
本页尚未翻译，因此以英文显示。
Garments falls under HSN 61 and 62.
Clothing is split by how the fabric is made: knitted or crocheted garments are chapter 61 and woven ones chapter 62. Each heading then depends on the article and who wears it, for example 6109 for T shirts and 6205 for men's shirts. The GST rate does not depend on the code but on the sale value per piece, so a shop selling the same shirt at two prices may charge two rates.
| Code | Description |
|---|---|
| 610910 | T shirts and vests of cotton, knitted |
| 611020 | Jerseys and sweatshirts of cotton, knitted |
| 620342 | Men's trousers of cotton (jeans), woven |
| 620520 | Men's shirts of cotton, woven |
| 620442 | Women's dresses of cotton, woven |
| 621142 | Other women's garments of cotton (kurtis, salwar suits) |
The GST rate on garments 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.
The number of digits depends on your aggregate turnover in the previous financial year. Garments has no single code, so use the heading of the exact item you sell; the example below uses 6109.
| 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, 611020, 620342 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 61 |
Here is how a line for garments looks on a tax invoice within one state: 50 × piece at Rs 650.00 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) |
|---|---|---|---|---|---|---|---|
| Garments | 6109 | 50 × piece | 650.00 | 32,500.00 | 812.50 | 812.50 | 34,125.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,625.00 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 (Knitted apparel) covers: Clothing and clothing accessories that are knitted or crocheted, such as T shirts and hosiery.
Products often bought, sold or invoiced together with garments:
Garments falls under HSN 61 and 62: readymade garments and clothing accessories, knitted (chapter 61) or woven (chapter 62). Common 6 digit codes are 610910 for t shirts and vests of cotton, knitted and 611020 for jerseys and sweatshirts of cotton, knitted.
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.
There is no single code for garments: use the heading of the item you sell. If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code, such as 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.
Both. A garment sold for Rs 2,500 or less per piece pays 5%; above Rs 2,500 per piece it pays 18%. The limit was Rs 1,000 until 21 September 2025.
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.