Garment GST Rate and HSN Code Lookup
Find the correct HSN code and GST rate for any garment. Updated with GST 2.0 rates (September 2025). Free, instant, no signup.
GST on Garments: What Changed in 2025
Before September 2025, garments were taxed at two rates: 5% GST on items priced up to Rs. 1,000 per piece, and 12% GST on items priced above Rs. 1,000. The 56th GST Council meeting changed this by removing the 12% slab entirely and moving to a two-rate structure: 5% for garments up to Rs. 2,500, and 18% for garments above Rs. 2,500. This means most everyday clothing now falls under the lower 5% rate, while only premium or designer garments attract 18%.
For factory owners invoicing their buyers, this means two things: first, the threshold has been raised significantly, so more of your production will attract the lower rate. Second, the rate above the threshold has jumped from 12% to 18%, so pricing decisions around the Rs. 2,500 boundary matter more than before.
How HSN Codes Work for Garments
HSN (Harmonised System of Nomenclature) codes classify goods for taxation. For garments, the key distinction is between Chapter 61 (knitted or crocheted garments) and Chapter 62 (woven garments, not knitted). Chapter 63 covers other textile articles like bed linen, curtains, and towels.
The chapter depends on how the fabric is made, not the garment style. A cotton T-shirt is knitted fabric, so it falls under Chapter 61 (HSN 6109). A cotton formal shirt is woven fabric, so it falls under Chapter 62 (HSN 6205). Most casual knitwear coming out of Tiruppur (T-shirts, vests, leggings, track pants, innerwear) is Chapter 61. Formal wear, denim, and structured garments are typically Chapter 62.
Within each chapter, the 4-digit HSN code identifies the garment type. For example, 6109 is T-shirts and vests, 6111 is baby garments (knitted), and 6205 is men's shirts (woven). Businesses with turnover above Rs. 5 crore must use 6-digit HSN codes on invoices; those below can use 4-digit codes.
Common HSN Codes for Garment Factories
The most frequently used codes in Indian garment manufacturing are: 6109 (T-shirts, vests, singlets), 6111 (baby garments, knitted), 6105 (men's polo shirts, knitted), 6110 (sweaters, pullovers, cardigans), 6114 (ethnic garments like kurtas and kurtis, knitted), 6205 (men's formal shirts, woven), 6204 (women's dresses and skirts, woven), and 6209 (baby garments, woven). Use the search tool above to find the right code for your specific product.
Frequently Asked Questions
What is the GST rate on garments in 2026?
Since 22 September 2025, garments priced at Rs. 2,500 or less per piece attract 5% GST. Garments priced above Rs. 2,500 per piece attract 18% GST. Baby garments (HSN 6111, 6209) are always taxed at 5% regardless of price. The earlier 12% rate on garments above Rs. 1,000 has been removed under the GST 2.0 rationalisation.
What is the HSN code for T-shirts?
T-shirts, singlets, and vests made of knitted or crocheted fabric fall under HSN code 6109 (Chapter 61). Most T-shirts manufactured in India are knitted, so 6109 is the correct code for the vast majority of T-shirt invoices. If a T-shirt is made of woven fabric (rare), it would fall under Chapter 62.
What is the difference between Chapter 61 and Chapter 62?
Chapter 61 covers garments made from knitted or crocheted fabric: T-shirts, vests, leggings, hosiery, sweaters, and most casual wear. Chapter 62 covers garments made from woven fabric: formal shirts, trousers, dresses, suits, and structured garments. The distinction is based on how the fabric is constructed, not the garment style.
Is the Rs. 2,500 threshold inclusive or exclusive of GST?
The threshold is based on the taxable value, which is the sale price exclusive of GST. If your pre-tax sale price per piece is Rs. 2,500 or less, the rate is 5%. If it exceeds Rs. 2,500, the rate is 18%. Each piece is assessed independently; you cannot aggregate multiple items on a single invoice to determine the slab.
What HSN code should I use for baby garments?
Baby garments made of knitted fabric use HSN 6111. Baby garments made of woven fabric use HSN 6209. Both attract 5% GST regardless of the sale price per piece. There is no price threshold for baby garments.