---
title: "6105 HSN Code | HSN Code for Men’s or boys’ shirts in India"
description: "Know more about 6105 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6105 covering Men’s or boys’ shirts."
canonical: "https://busy.in/hsn/sub-chapter-6105/"
---

# HSN Sub-chapter 6105: Men’s or boys’ shirts

Men’s or boys’ shirts, knitted or crocheted

Part of [Chapter 61: Knitted Apparel & Clothing Accessories](https://busy.in/hsn/chapter-61/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 61051010 | [Of Cotton \| Shirts, Hand Crocheted](https://busy.in/hsn/hsn-61051010/) |
| 61051020 | [Cotton Knit Shirts/Sweatshirts (Non-Crocheted)](https://busy.in/hsn/hsn-61051020/) |
| 61051090 | [Of Cotton \| Other](https://busy.in/hsn/hsn-61051090/) |
| 61052010 | [Of Man-Made Fibres \| Of Synthetic Fibres](https://busy.in/hsn/hsn-61052010/) |
| 61052020 | [Man-Made Fibres\| Artificial Fibres](https://busy.in/hsn/hsn-61052020/) |
| 61059010 | [Of Other Textile Materials \| Of Silk](https://busy.in/hsn/hsn-61059010/) |
| 61059090 | [Of Other Textile Materials \| Other](https://busy.in/hsn/hsn-61059090/) |

## Frequently asked questions

### What products are classified under HSN 6105

It includes Men’s or boys’ shirts

### Do spares or accessories of Men’s or boys’ shirts follow the same HSN?

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.

### How should I document Men’s or boys’ shirts sent for job work?

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.

### What misclassification mistakes happen with Men’s or boys’ shirts?

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.

### Does MRP, weight or pack size change GST treatment for Men’s or boys’ shirts?

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.

### How are warranty replacements of Men’s or boys’ shirts handled?

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.

## India's trade performance: HSN Sub-Chapter 6105 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹6,113 Cr (+10.13% YoY) — 0.1651% of India's total exports
- Imports: ₹561 Cr (+19.87% YoY) — 0.0092% of India's total imports
- Trade balance: ₹5,552 Cr (Surplus); surplus rank #67 of 1233 sub-chapters
- Share of Chapter 61: 9.38% of its exports; import side 9.08%
- Rank within Chapter 61: #3 of 17 by export value; import-side #4

### Key metrics

- Export CAGR: 4.21% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #116 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +23.80% in FY 2021-22
- Contribution to Ch. 61: 9.38% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 6105

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 61 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 61 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4,772.69 | 0.2079% | — | 8.73% | 209.19 | 0.0058% | — | 6.42% | +4,563.50 | #87 |
| FY 2019-20 | 4,960.73 | 0.2246% | +3.94% | 9.32% | 216.49 | 0.0065% | +3.49% | 6.14% | +4,744.24 | #83 |
| FY 2020-21 | 3,900.13 | 0.1813% | −21.38% | 8.32% | 176.20 | 0.0060% | −18.61% | 6.07% | +3,723.93 | #114 |
| FY 2021-22 | 4,828.30 | 0.1539% | +23.80% | 7.92% | 316.17 | 0.0069% | +79.44% | 7.00% | +4,512.13 | #121 |
| FY 2022-23 | 5,942.58 | 0.1641% | +23.08% | 9.61% | 545.46 | 0.0095% | +72.52% | 8.35% | +5,397.12 | #110 |
| FY 2023-24 | 5,550.38 | 0.1534% | −6.60% | 9.95% | 468.16 | 0.0083% | −14.17% | 8.86% | +5,082.22 | #118 |
| FY 2024-25 | 6,112.85 | 0.1651% | +10.13% | 9.38% | 561.18 | 0.0092% | +19.87% | 9.08% | +5,551.67 | #116 |

- CAGR (7-year): exports 4.21%/yr, imports 17.88%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 6105 export-import analysis

### Consistent export growth: 4.21% CAGR over 7 years

India's exports under HSN Sub-Chapter 6105 have grown at a compound annual rate of 4.21% over 7 fiscal years, rising from ₹4,772.69 Crore in FY 2018-19 to ₹6,112.85 Crore in FY 2024-25.

### HSN Sub-Chapter 6105 ranked #116 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 6105 ranks #116 out of 1233 sub-chapters by total export value. Within Chapter 61, it ranks #3 of 17. By trade surplus, it ranks #67 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 6105 exports

The strongest single-year export movement for HSN Sub-Chapter 6105 was recorded in FY 2021-22, when exports surged by 23.80% over the prior year.

### India maintains a trade surplus of ₹5,551.67 Crore in HSN Sub-Chapter 6105 goods

In FY 2024-25, India's exports of ₹6,112.85 Cr exceeded imports of ₹561.18 Cr, resulting in a trade surplus of ₹5,551.67 Crore — ranking #67 of 1233 by surplus magnitude.

### Import growth of 17.88% CAGR signals rising demand for Men’s or boys’ shirts

India's imports under HSN Sub-Chapter 6105 have grown at 17.88% CAGR, reaching ₹561.18 Crore in FY 2024-25.

### HSN Sub-Chapter 6105 contributes 9.38% of Chapter 61 exports — ranked #3

Among the 17 sub-chapters under Chapter 61, HSN Sub-Chapter 6105 ranks #3 by export value — accounting for 9.38% of the chapter's total exports in FY 2024-25. On the import side, it holds 9.08% share (rank #4).

## Related Sub-Chapters in Chapter 61

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 6109: Knitted T-shirts](https://busy.in/hsn/sub-chapter-6109/) | ₹20,113 Cr |
| #2 | [HSN Sub-Chapter 6111: Babies’ knitted garments](https://busy.in/hsn/sub-chapter-6111/) | ₹9,146 Cr |
| #3 | HSN Sub-Chapter 6105: Men’s or boys’ shirts (this hsn sub-chapter) | ₹6,113 Cr |
| #4 | [HSN Sub-Chapter 6107: Men’s underpants & nightwear](https://busy.in/hsn/sub-chapter-6107/) | ₹5,882 Cr |
| #5 | [HSN Sub-Chapter 6104: Women’s knitted or crocheted clothing](https://busy.in/hsn/sub-chapter-6104/) | ₹5,204 Cr |
| #6 | [HSN Sub-Chapter 6108: Women’s knitted garments](https://busy.in/hsn/sub-chapter-6108/) | ₹4,927 Cr |
| #7 | [HSN Sub-Chapter 6114: Knitted/crocheted garments](https://busy.in/hsn/sub-chapter-6114/) | ₹3,441 Cr |
| #8 | [HSN Sub-Chapter 6110: Carbon products](https://busy.in/hsn/sub-chapter-6110/) | ₹3,359 Cr |
| #9 | [HSN Sub-Chapter 6103: Men’s Suits & Jackets](https://busy.in/hsn/sub-chapter-6103/) | ₹3,223 Cr |
| #10 | [HSN Sub-Chapter 6115: Panty hose, tights, stockings, socks](https://busy.in/hsn/sub-chapter-6115/) | ₹1,532 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 6101 | [Knitted men’s overcoats](https://busy.in/hsn/sub-chapter-6101/) |
| 6102 | [Knitted/coated women’s overcoats](https://busy.in/hsn/sub-chapter-6102/) |
| 6103 | [Men’s Suits & Jackets](https://busy.in/hsn/sub-chapter-6103/) |
| 6104 | [Women’s knitted or crocheted clothing](https://busy.in/hsn/sub-chapter-6104/) |
| 6106 | [Female’s Blouses, Knitted, Crocheted](https://busy.in/hsn/sub-chapter-6106/) |
| 6107 | [Men’s underpants & nightwear](https://busy.in/hsn/sub-chapter-6107/) |
| 6108 | [Women’s knitted garments](https://busy.in/hsn/sub-chapter-6108/) |
| 6109 | [Knitted T-shirts](https://busy.in/hsn/sub-chapter-6109/) |
| 6110 | [Carbon products](https://busy.in/hsn/sub-chapter-6110/) |
| 6111 | [Babies’ knitted garments](https://busy.in/hsn/sub-chapter-6111/) |
| 6112 | [Knitted track suits](https://busy.in/hsn/sub-chapter-6112/) |
| 6113 | [Fresh fish](https://busy.in/hsn/sub-chapter-6113/) |
| 6114 | [Knitted/crocheted garments](https://busy.in/hsn/sub-chapter-6114/) |
| 6115 | [Panty hose, tights, stockings, socks](https://busy.in/hsn/sub-chapter-6115/) |
| 6116 | [Gloves, Mittens, Knitted or Crocheted](https://busy.in/hsn/sub-chapter-6116/) |
| 6117 | [Knitted Clothing Accessories, Parts](https://busy.in/hsn/sub-chapter-6117/) |