Pant HSN Code for GST Filing
Pants are common ready made garments sold by garment shops, wholesalers and brands across India. They include cotton formal pants, casual trousers, track pants and many styles for men and women.
To apply GST correctly, you should understand the pant HSN code, see how garments are classified by fabric and style and know how the current slabs of 5%, 18% and 40% after 22 September 2025 broadly work for clothing.
How Are Cotton and Women Pants Classified Under HSN Code?
Under GST, pants are grouped in the garment chapters. The classification depends first on whether the garment is knitted or woven and then on whether it is meant for men or for women and girls.
Cotton woven pants for men normally fall under one set of headings for mens or boys trousers while cotton woven pants for women and girls fall under a related heading for womens or girls trousers. Knitted track pants and leggings fall under knitted garment headings.
For GST filing you should record whether a pant is knitted or woven and whether it is for men or women. This helps you select the correct garment heading and the full eight digit HSN code in your item master.
What is the GST Rate for Cotton and Women Pants Under HSN Code?
The GST rate for pants depends on both the garment heading and the value slab notified by the government. Lower value garments may be placed in a lower slab such as 5% while higher value garments usually fall in the standard slab such as 18%.
Cotton pants and women pants follow the same principle. Once you know the correct garment heading you must also check whether the sale value of each piece crosses the notified threshold. The effective GST rate can change if the government revises slabs or value limits in future notifications.
Because of these conditions, traders should always confirm the current rate schedule for the garment headings they use rather than assuming a flat rate for all pants.
Why Do Different Types of Pants Have Separate HSN Codes?
Garment classification separates clothing by fabric, method of making and intended wearer. This is why cotton woven pants, knitted pants and specialised garments such as protective pants or inner wear do not share the same HSN code.
Separate HSN codes make it possible to apply different GST slabs or exemptions to specific clothing groups when needed. For example, the law can give relief to lower value garments or particular segments without changing the rate for every garment.
For business owners this means each pant type should be mapped to the correct heading rather than using one common code for all trousers and pants.
How to File Pant HSN Code Correctly for GST Returns?
First, create clear item masters in your accounting software that separate mens cotton pants, womens cotton pants, knitted track pants and other key categories. For each item record the correct HSN code based on fabric, knit or woven status and target wearer.
Second, set the GST rate at item level by checking both the HSN and the value threshold that applies to each pant. This will help your billing team issue correct tax invoices automatically.
Third, during return filing, verify that your outward supply summary by HSN shows the same garment codes that appear on invoices. If tax officers can see a clear link between stock items, HSN codes and GST values, the risk of dispute becomes much lower.
Conclusion
Pant HSN code classification divides pants by fabric, knit or woven construction and whether they are meant for men or for women and girls. Under the present GST structure after 22 September 2025, garments fall in slabs such as 5% or 18% depending on their heading and sale value per piece.
By selecting the correct HSN code for each pant style, checking the value slab and setting both code and rate in the item master, garment traders and manufacturers can issue accurate invoices, support smooth input tax credit and reduce the chance of GST notices.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for pants?
Pants are classified in the garment chapters and the exact HSN code depends on whether the pant is knitted or woven and whether it is for men or for women and girls.
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How does the GST rate apply to cotton pants?
Cotton pants follow the same slab rules as other garments. Lower value goods may fall in a lower slab such as 5% while higher value goods usually attract a slab such as 18%, subject to notifications.
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Are men and women pants classified differently under HSN code?
Yes, mens and boys trousers and womens and girls trousers follow separate headings even when the fabric is similar. You should use the heading that matches the intended wearer.
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How to classify pants based on material for GST returns?
Record whether the pant is made from woven cotton, knitted fabric, synthetic blends or other materials and combine this with the wearer and method of making to select the correct HSN code.
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How can I file the correct pant HSN code in GST returns?
Maintain accurate item masters with HSN and rate for every pant type, use these in all invoices and make sure your HSN wise summary in GSTR one matches the same codes and descriptions.