What products are classified under HSN 61099040 ?
It includes Babies' Garments and Clothing Accessories
HSN Code 61099040 represents Synthetic Fibre T-shirts (Men’s, >1000) under GST classification. This code helps businesses identify Synthetic Fibre T-shirts (Men’s, >1000) correctly for billing, taxation, and trade. With HSN Code 61099040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Synthetic Fibre T-shirts (Men’s, >1000).
HSN Code 61099040 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6109 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted | Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6109 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted | Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6109 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted | Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6109 | T-Shirts, Singlets And Other Vests, Knitted Or Crocheted | Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% |
Description of goods
Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece )
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6109 – T-Shirts, Singlets And Other Vests, Knitted Or Crocheted
Description of goods
Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece )
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6109 – T-Shirts, Singlets And Other Vests, Knitted Or Crocheted
Description of goods
Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6109 – T-Shirts, Singlets And Other Vests, Knitted Or Crocheted
Description of goods
Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6109 – T-Shirts, Singlets And Other Vests, Knitted Or Crocheted
Synthetic Fibre T-shirts (Men’s, >1000) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of cotton (sale value not exceeding Rs. 1000 per piece ) | |
| Of cotton (sale value not exceeding Rs. 1000 per piece ) | |
| Of cotton (sale value exceeding Rs. 1000 per piece) | |
| Of cotton (sale value exceeding Rs. 1000 per piece) | |
| Of other textile materials : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Of other textile materials : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Of other textile materials : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Of other textile materials : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Of other textile materials : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Of other textile materials : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | |
| Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) |
Of cotton (sale value not exceeding Rs. 1000 per piece )
Of cotton (sale value not exceeding Rs. 1000 per piece )
Of cotton (sale value exceeding Rs. 1000 per piece)
Of cotton (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
It includes Babies' Garments and Clothing Accessories
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 61099040, Synthetic Fibre T-shirts (Men’s, >1000) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.