What is the HSN Code for Lower Garments?
Lower garments include trousers, track pants, leggings, shorts and similar clothing worn on the lower part of the body. Under GST these products fall under the apparel chapters. The HSN code depends on whether the garment is knitted or woven, whether it is for men or women and the material used such as cotton, synthetic fibre or blends.
Correct HSN classification is very important for garment traders and manufacturers because GST rate on apparel has often depended on the sale value per piece and the fabric. Using the right code also helps in proper reporting in e invoices and enables retailers and online sellers to keep their pricing and tax display accurate.
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Classification of Lower Body Clothing under HSN Code
Knitted lower garments such as track pants, leggings and casual lounge pants generally fall under the chapter for knitted apparel. Within that chapter there are separate headings for garments for men or boys and garments for women or girls. Each heading further splits into trousers, breeches and shorts.
Woven formal trousers and office wear pants fall under the woven apparel chapter. As with knitted clothing, there are different headings for menswear and womenswear and for various garments. While the HSN code changes, the basic method of classification based on fabric and type of garment remains the same across lower garments.
Lower HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 11 | Guide to HSN Section 11 | TEXTILE & TEXTILE ARTICLES |
Chapter Classification
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 61031010 | Suits : Of silk | 5% |
| 61031020 | Suits : Of cotton | 5% |
| 61031030 | Suits : Of artificial fibres | 5% |
| 61031090 | Suits | Other | 5% |
| 61031100 | Men'/Boys' Synthetic Fibre Suits | 5% |
| 61031200 | Men'/Boys' Silk Suits | 5% |
| 61031910 | Men'/Boys' Cotton Suits | 5% |
| 61031920 | Men'/Boys' Artificial Fibre Suits | 5% |
| 61031930 | Men'/Boys' Other Suits (Knitted/Crocheted) | 5% |
| 61031990 | Men'/Boys' Wool Ensembles | 5% |
| 61032100 | Women'/Girls' Wool Suits | 5% |
| 61032200 | Of cotton | 5% |
| 61032300 | Of Synthetic Fibres | 5% |
| 61032910 | Of Other Textile Materials | Of Silk | 5% |
| 61032920 | Of other textile materials: Of artificial fibres | 5% |
| 61032990 | Of Other Textile Materials | Other | 5% |
| 61033100 | Jackets and blazers: Of wool or fine animal hair | 5% |
| 61033200 | Jackets and blazers : Of cotton | 5% |
| 61033300 | Jackets/Blazers| Synthetic Fibres | 5% |
| 61033910 | Of other textile materials : Of silk | 5% |
| 61033920 | Of other textile materials: Of artificial fibres | 5% |
| 61033990 | Of Other Textile Materials | Other | 5% |
| 61034100 | Wool/Fine Animal Hair Trousers/Overalls/Breeches/Shorts (Men's/Boys') | 5% |
| 61034200 | Cotton trousers | 5% |
| 61034300 | Trousers & Overalls of Synthetic Fibres: Sale Value ≤ Rs. 1000 | 5% |
| 61034910 | Of Other Textile Materials | Of Silk | 5% |
| 61034920 | Of other textile materials: Of artificial fibres | 5% |
| 61034990 | Of Other Textile Materials | Other | 5% |
| 61041100 | Women'/Girls' Cotton Suits | 5% |
| 61041200 | Women'/Girls' Wool Ensembles | 5% |
| 61041300 | Suits | Of Synthetic Fibres | 5% |
| 61041910 | Suits : Of other textile materials : Of silk | 5% |
| 61041920 | Artificial fibre suits | 5% |
| 61041990 | Suits| Textile Materials | 5% |
| 61042100 | Men'/Boys' Synthetic Underpants/Nightshirts | 5% |
| 61042200 | Cotton ensembles | 5% |
| 61042300 | Synthetic fiber ensembles | 5% |
| 61042910 | Silk ensembles | 5% |
| 61042920 | Ensembles: Of artificial fibres | 5% |
| 61042990 | Ensembles of other textile materials (Other) | 5% |
| 61043100 | Jackets and blazers: Of wool or fine animal hair | 5% |
| 61043200 | Jackets And Blazers | Of Cotton | 5% |
| 61043300 | Jackets and blazers : Of synthetic fibres | 5% |
| 61043910 | Silk jackets and blazers | 5% |
| 61043920 | Jackets and blazers: Of other textile materials: Of artificial fibres | 5% |
| 61043990 | Jackets and blazers, other | 5% |
| 61044100 | Dresses (wool/fine animal hair) | 5% |
| 61044200 | Dresses (cotton) | 5% |
| 61044300 | Dresses (synthetic fibers) | 5% |
| 61044400 | Dresses (artificial fibers) | 5% |
| 61044910 | Dresses (silk) | 5% |
| 61044990 | Dresses: Other textile materials | 5% |
| 61045100 | Skirts of wool or fine animal hair | 5% |
| 61045200 | Skirts And Divided Skirts | Of Cotton | 5% |
| 61045300 | Skirts and divided skirts : Of synthetic fibres | 5% |
| 61045910 | Silk skirts | 5% |
| 61045920 | Skirts & Divided Skirts: Artificial Fibre Textile Materials | 5% |
| 61045990 | Saree Falls, Borders & Fringes: Man-Made Fibres | 5% |
| 61046100 | Rubberised Cotton Fabrics: Other Than Knitted or Crocheted | 5% |
| 61046200 | Cotton bib and brace overalls | 5% |
| 61046300 | Women's Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000 | 5% |
| 61046910 | Silk Trousers/Overalls/Shorts (Men's/Boys') | 5% |
| 61046920 | Women's and Girls' Trousers or Breeches | 5% |
| 61046990 | Other Textile Trousers/Overalls/Breeches/Shorts (Women's/Girls') | 5% |
| 62031100 | Men's or Boys' Suits of Wool or Fine Animal Hair | 5% |
| 62031200 | Men's or Boys' Suits of Synthetic Fibres | 5% |
| 62031910 | Men's or Boys' Suits of Cotton Textile Materials | 5% |
| 62031990 | Men's or Boys' Suits of Other Textile Materials | 5% |
| 62032100 | Men'/Boys' Other Textile Material Ensembles | 5% |
| 62032200 | Men's or Boys' Cotton Textile Ensembles | 5% |
| 62032300 | Men's or Boys' Synthetic Fibre Ensembles | 5% |
| 62032900 | Men'/Boys' Wool/Fine Animal Hair Jackets/Blazers | 5% |
| 62032911 | Men's or Boys' Other Textile Materials Ensembles | 5% |
| 62032919 | Men's or Boys' Other Textile Materials Ensembles | 5% |
| 62032990 | Men's or Boys' Miscellaneous Textile Ensembles | 5% |
| 62033100 | Men'/Boys' Silk Jackets/Blazers | 5% |
| 62033110 | Men's or Boys' Jackets and Blazers of Wool | 5% |
| 62033190 | Men's or Boys' Jackets and Blazers of Wool | 5% |
| 62033200 | Men's or Boys' Cotton Jackets and Blazers | 5% |
| 62033300 | Men's or Boys' Synthetic Jackets and Blazers | 5% |
| 62033910 | Men'/Boys' Cotton Trousers/Bib Overalls/Breeches/Shorts | 5% |
| 62033911 | Men's or Boys' Jackets and Blazers of Silk | 5% |
| 62033919 | Men's or Boys' Jackets and Blazers of Other Textiles | 5% |
| 62033990 | Men's or Boys' Miscellaneous Textile Jackets and Blazers | 5% |
| 62034100 | Men's or Boys' Trousers, Breeches & Shorts of Wool | 5% |
| 62034200 | Women'/Girls' Cotton Suits | 5% |
| 62034210 | Men's or Boys' Cotton Trousers, Breeches & Shorts | 5% |
| 62034290 | Men's or Boys' Miscellaneous Cotton Trousers | 5% |
| 62034300 | Men's or Boys' Synthetic Fibre Trousers & Shorts | 5% |
| 62034910 | Men's or Boys' Silk Trousers, Breeches & Shorts | 5% |
| 62034990 | Men's or Boys' Other Textile Trousers, Breeches & Shorts | 5% |
| 62041100 | Women's or Girls' Suits, Ensembles & Jackets of Wool | 5% |
| 62041200 | Women'/Girls' Synthetic Fibre Suits | 5% |
| 62041210 | Women's or Girls' Cotton Suits, Ensembles & Jackets | 5% |
| 62041290 | Women's or Girls' Other Textile Suits & Ensembles | 5% |
| 62041300 | Women'/Girls' Other Fibre Suits | 5% |
| 62041310 | Women's or Girls' Silk Suits, Ensembles & Jackets | 5% |
| 62041390 | Women's or Girls' Other Textile Material Suits & Ensembles | 5% |
| 62041911 | Women's or Girls' Embellished Suits & Ensembles | 5% |
| 62041912 | Women's or Girls' Embellished Suits & Ensembles | 12% |
| 62041919 | Women's or Girls' Miscellaneous Textile Suits & Ensembles | 5% |
| 62041990 | Embroidered with lucknow chikan craft | 5% |
| 62041991 | Women's or Girls' Suits & Ensembles of Various Fibres | 5% |
| 62041999 | Women's or Girls' Suits & Ensembles of Various Fibres | 5% |
| 62042100 | Women's or Girls' Suits & Ensembles of Wool or Fine Animal Hair | 5% |
| 62042210 | Women's or Girls' Cotton Blouse & Skirt Combinations | 5% |
| 62042220 | Women'/Girls' Synthetic Fibre Ensembles | 5% |
| 62042290 | Women's or Girls' Other Blouse & Skirt Combinations | 5% |
| 62042300 | Women'/Girls' Silk Sequined/Beaded Ensembles | 5% |
| 62042310 | Women's or Girls' Ensembles or Suits of Wool or Fine Animal Hair | 5% |
| 62042390 | Women's or Girls' Ensembles or Suits of Other Textile Materials | 5% |
| 62042911 | Women'/Girls' Other Textile Material Ensembles | 5% |
| 62042912 | Women's or Girls' Coats and Jackets of Various Fibres | 5% |
| 62042913 | Women's or Girls' Coats & Jackets, Mixed or Other Fibres | 5% |
| 62042919 | Women's or Girls' Coats and Jackets of Various Textile Fibres | 5% |
| 62042990 | Women'/Girls' Wool/Fine Animal Hair Jackets/Blazers | 5% |
| 62042991 | Women's or Girls' Suits or Ensembles with Chikan Embroidery | 5% |
| 62042999 | Other Women's or Girls' Suits and Ensembles | 5% |
| 62043100 | Women'/Girls' Cotton Jackets/Blazers | 5% |
| 62043110 | Wool or Fine Animal Hair Jackets and Blazers | 5% |
| 62043190 | Other Wool or Fine Animal Hair Jackets and Blazers | 5% |
| 62043200 | Women'/Girls' Synthetic Fibre Jackets/Blazers | 5% |
| 62043210 | Cotton Jackets and Blazers with Chikan Craft | 5% |
| 62043290 | Other Cotton Jackets and Blazers | 5% |
| 62043300 | Women'/Girls' Silk Sequined/Beaded Jackets/Blazers | 5% |
| 62043310 | Silk Jackets and Blazers | 5% |
| 62043390 | Other Jackets and Blazers of Textile Materials | 5% |
| 62043911 | Women'/Girls' Other Textile Material Jackets/Blazers | 5% |
| 62043912 | Embroidered Women's or Girls' Jackets and Blazers | 5% |
| 62043913 | Other Embroidered Textile Jackets and Blazers | 5% |
| 62043919 | Miscellaneous Jackets and Blazers | 5% |
| 62043990 | Women'/Girls' Artificial Fibre Dresses | 5% |
| 62043991 | Other Women's or Girls' Jackets and Blazers | 5% |
| 62043999 | Women's or Girls' Jackets and Blazers (Other) | 5% |
| 62044110 | Wool or Fine Animal Hair Dresses and Skirts | 5% |
| 62044120 | Cotton Dresses and Skirts | 5% |
| 62044190 | Other Dresses and Skirts | 5% |
| 62044210 | Wool or Fine Animal Hair Skirts and Divided Skirts | 5% |
| 62044220 | Cotton Skirts and Divided Skirts | 5% |
| 62044230 | Other Textile Material Skirts and Divided Skirts | 5% |
| 62044290 | Other Skirts and Divided Skirts | 5% |
| 62044310 | Wool or Fine Animal Hair Trousers and Breeches | 5% |
| 62044320 | Cotton Trousers and Breeches | 5% |
| 62044390 | Other Textile Trousers and Breeches | 5% |
| 62044400 | Women'/Girls' Other Textile Material Dresses | 5% |
| 62044410 | Wool or Fine Animal Hair Shorts and Breeches | 5% |
| 62044490 | Cotton Shorts and Breeches | 5% |
| 62044911 | Embroidered Women's or Girls' Hosiery and Outerwear | 5% |
| 62044912 | Other Embroidered Women's or Girls' Outerwear | 5% |
| 62044919 | Miscellaneous Embroidered Outerwear | 5% |
| 62044990 | Women'/Girls' Cotton Skirts/Divided Skirts | 5% |
| 62044991 | Other Women's or Girls' Embroidered Outerwear | 5% |
| 62044999 | Other Women's or Girls' Outerwear | 5% |
| 62045100 | Wool or Fine Animal Hair Blouses and Shirts | 5% |
| 62045200 | Women'/Girls' Synthetic Fibre Skirts/Divided Skirts | 5% |
| 62045210 | Cotton Blouses and Shirt Combinations | 5% |
| 62045290 | Other Cotton Blouses and Shirt Combinations | 5% |
| 62045300 | Women'/Girls' Silk Skirts/Divided Skirts | 5% |
| 62045310 | Wool or Fine Animal Hair Ensembles and Suits | 5% |
| 62045390 | Other Ensembles and Suits | 5% |
| 62045910 | Women'/Girls' Other Textile Material Skirts/Divided Skirts | 5% |
| 62045911 | Embroidered Women's or Girls' Ensembles and Suits | 5% |
| 62045919 | Other Embroidered Suits and Ensembles | 5% |
| 62045990 | Women'/Girls' Cotton Trousers/Bib Overalls/Breeches/Shorts | 5% |
| 62045991 | Miscellaneous Suits and Ensembles (Embroidered) | 5% |
| 62045999 | Other Suits and Ensembles | 5% |
| 62046110 | Wool or Fine Animal Hair Skirts and Divided Skirts | 5% |
| 62046190 | Cotton Skirts and Divided Skirts | 5% |
| 62046200 | Mens or boys shirts - of wool or fine animal hair | 5% |
| 62046210 | Wool or Fine Animal Hair Dresses | 5% |
| 62046290 | Cotton Dresses | 5% |
| 62046300 | Other Dresses and Skirts | 5% |
| 62046911 | Silk Textile Trousers and Shorts with Sequins or Beading | 5% |
| 62046919 | Silk Textile Trousers and Shorts, Other Varieties | 5% |
| 62046990 | Other Textile Material Trousers and Shorts | 5% |
* GST rates may vary based on the latest GST notifications
How Different Lower Garments Are Taxed under HSN?
GST on lower garments has traditionally depended on the maximum retail price or transaction value per piece. Items up to a specific value slab per piece may enjoy a lower rate, while garments priced above that slab attract the standard rate. These slabs are notified from time to time, so apparel sellers need to keep track of changes.
Retailers should also consider whether they are selling garments under their own brand or as unbranded goods. In certain phases of GST, branded apparel carried a different tax treatment. Even where the rate is same now, correct declaration of brand and value remains important for audit trails and consumer awareness.
GST on Lower Garments and Lower Body Clothing
For most compliant businesses GST on lower garments functions as a pass through tax because input tax credit is available on fabric, trims, job work and other inputs. The net tax cost mainly remains with the final consumer purchasing the garment for personal use.
To avoid disputes, garment manufacturers and traders should ensure that invoices mention gender, fabric and type of garment clearly along with the HSN code. This makes it easy for tax officers to understand the classification and for business owners to justify their tax treatment during any verification.
