What products are classified under HSN 6105
It includes Men’s or boys’ shirts
HSN Sub Chapter 6105 represents Men’s or boys’ shirts under GST classification. This code helps businesses identify Men’s or boys’ shirts correctly for billing, taxation, and trade. With HSN Sub Chapter 6105, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Men’s or boys’ shirts.
GST Rate for Men’s or boys’ shirts under HSN Code 6105. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 61 | 6105 | Men’s or boys’ shirts, knitted or crocheted | 5% | 5% |
Chapter: 61
Description: Men’s or boys’ shirts, knitted or crocheted
Following Tariff HSN code falls under Men’s or boys’ shirts:
| Tariff HSN | Description |
|---|---|
| Of cotton : Shirts, hand crocheted (sale value not exceeding Rs. 1000 per piece) | |
| Of cotton : Shirts, hand crocheted | |
| Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted (sale value not exceeding Rs. 1000 per piece) | |
| Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted | |
| Of cotton : Other (sale value not exceeding Rs. 1000 per piece) | |
| Of cotton : Other | |
| Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece) | |
| Of man-made fibres : Of synthetic fibres | |
| Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece) | |
| Of man-made fibres : Of artificial fibres | |
| Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece) | |
| Of other textile materials : Of silk | |
| Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece) | |
| Of other textile materials : Other |
Of cotton : Shirts, hand crocheted (sale value not exceeding Rs. 1000 per piece)
Of cotton : Shirts, hand crocheted
Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted (sale value not exceeding Rs. 1000 per piece)
Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted
Of cotton : Other (sale value not exceeding Rs. 1000 per piece)
Of cotton : Other
Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Of man-made fibres : Of synthetic fibres
Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Of man-made fibres : Of artificial fibres
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of silk
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Other
It includes Men’s or boys’ shirts
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
Use a delivery challan for sending Men’s or boys’ shirts to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
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.