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HSN 61 / 62
HSN Code for Clothes and GST Rate
Ready-made clothes fall under HSN chapter 61 (knitted or crocheted garments) and chapter 62 (woven garments). From 22 September 2025, garments priced up to ₹2,500 per piece attract 5% GST and those above ₹2,500 attract 18%.
- HSN code
- 61 / 62
- GST rate
- 5% / 18%
- Rates as of
- GST 2.0 (from 22 Sep 2025)
- Last checked
Clothes HSN code list with GST rates
| HSN code | Description | GST |
|---|---|---|
| 61091000 | T-shirts and vests, knitted, of cotton | 5% / 18% |
| 62052000 | Men's or boys' shirts, woven, of cotton | 5% / 18% |
| 62034200 | Men's or boys' trousers and jeans, of cotton | 5% / 18% |
| 6204 | Women's suits, dresses, skirts and trousers (woven) | 5% / 18% |
| 6104 | Women's suits, dresses and skirts (knitted) | 5% / 18% |
| 6111 / 6209 | Babies' garments | 5% / 18% |
How the ₹2,500 limit works
The rate depends on the sale value of each piece, not the invoice total. A ₹2,000 kurta is taxed at 5% (₹100 GST); a ₹3,000 jacket is taxed at 18% (₹540 GST).
Before GST 2.0 the limit was ₹1,000 and the higher rate was 12%. Fabrics themselves (chapters 50–55) are taxed at 5%.
GST calculator for clothes
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Frequently Asked Questions
What is the HSN code for clothes?
Ready-made garments are in chapter 61 (knitted) and chapter 62 (woven). For example, cotton T-shirts are 61091000 and cotton shirts 62052000.
What is the GST rate on clothes in 2026?
5% for garments priced up to ₹2,500 per piece and 18% above ₹2,500, from 22 September 2025.
What is the HSN code for T-shirts?
6109; cotton T-shirts are 61091000.
What is the HSN code for jeans?
Men's cotton trousers and jeans are 62034200; women's jeans fall under 6204.
Is the ₹2,500 limit per piece or per bill?
Per piece. Each garment is taxed according to its own sale value.
What was the GST on clothes before GST 2.0?
5% up to ₹1,000 per piece and 12% above ₹1,000.
How many digits of the HSN or SAC code must be shown on an invoice?
Businesses with aggregate turnover up to ₹5 crore must show 4 digits on B2B invoices; above ₹5 crore, 6 digits are mandatory on all invoices.
What happens if the wrong HSN or SAC code is used?
A wrong code can lead to the wrong tax rate, mismatches in returns and possible demands with interest and penalty. Correct the classification and, if tax was underpaid, pay the difference with interest.
Where can the GST rate for a code be verified?
Check the current CBIC rate notifications for the exact tariff entry, description and conditions. Rates on this page reflect GST 2.0, effective 22 September 2025.
Is this page an official classification ruling?
No. Taxzentic is an independent reference. Classification depends on the exact product or service; seek professional advice or an advance ruling for disputed items.