6105 HSN Code: 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 purposes. 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.

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New GST Rate for HSN Code 6105

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

61

HSN Code

6105

HSN Description

Men’s or boys’ shirts, knitted or crocheted

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 6105

Following tariff HSN codes fall under Men’s or boys’ shirts.

Tariff HSN

61051010

Description

Of cotton : Shirts, hand crocheted (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

61051010

Description

Of cotton : Shirts, hand crocheted

Tariff HSN

61051020

Description

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)

Tariff HSN

61051020

Description

Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted

Tariff HSN

61051090

Description

Of cotton : Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

61051090

Description

Of cotton : Other

Tariff HSN

61052010

Description

Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

61052010

Description

Of man-made fibres : Of synthetic fibres

Tariff HSN

61052020

Description

Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

61052020

Description

Of man-made fibres : Of artificial fibres

Tariff HSN

61059010

Description

Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

61059010

Description

Of other textile materials : Of silk

Tariff HSN

61059090

Description

Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

61059090

Description

Of other textile materials : Other

India’s Trade Performance — HSN Sub-Chapter 6105 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹6,113 Cr

+10.13% vs FY 2023-24

0.1651% of India’s total exports

India’s Imports

FY 2024-25

₹561 Cr

+19.87% vs FY 2023-24

0.0092% of India’s total imports

Trade Balance

FY 2024-25

₹5,552 Cr

Trade Surplus

Surplus rank #67 of 1233 subchapters

% of Chapter 61

FY 2024-25

9.38%

Share of Chapter 61’s total exports in FY 2024-25

Import side: 9.08% of Chapter 61’s imports

Rank Within Chapter 61

FY 2024-25

#3 of 17

Position by export value among subchapters in Chapter 61

Import-side rank: #4 of 17

At a glance

4.21%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#116

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+23.80%

Peak Growth Year

FY 2021-22 · strongest single-year move

9.38%

Contribution to Ch. 61

Share of Chapter 61 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #87

Balance

+4,563.50

Exports

4,772.69 ₹ Cr

0.2079% share

— YoY

8.73% of Ch. 61

Imports

209.19 ₹ Cr

0.0058% share

— YoY

6.42% of Ch. 61

FY 2019-20 Exp. Rank #83

Balance

+4,744.24

Exports

4,960.73 ₹ Cr

0.2246% share

+3.94% YoY

9.32% of Ch. 61

Imports

216.49 ₹ Cr

0.0065% share

+3.49% YoY

6.14% of Ch. 61

FY 2020-21 Exp. Rank #114

Balance

+3,723.93

Exports

3,900.13 ₹ Cr

0.1813% share

−21.38% YoY

8.32% of Ch. 61

Imports

176.20 ₹ Cr

0.0060% share

−18.61% YoY

6.07% of Ch. 61

FY 2021-22 Exp. Rank #121

Balance

+4,512.13

Exports

4,828.30 ₹ Cr

0.1539% share

+23.80% YoY

7.92% of Ch. 61

Imports

316.17 ₹ Cr

0.0069% share

+79.44% YoY

7.00% of Ch. 61

FY 2022-23 Exp. Rank #110

Balance

+5,397.12

Exports

5,942.58 ₹ Cr

0.1641% share

+23.08% YoY

9.61% of Ch. 61

Imports

545.46 ₹ Cr

0.0095% share

+72.52% YoY

8.35% of Ch. 61

FY 2023-24 Exp. Rank #118

Balance

+5,082.22

Exports

5,550.38 ₹ Cr

0.1534% share

−6.60% YoY

9.95% of Ch. 61

Imports

468.16 ₹ Cr

0.0083% share

−14.17% YoY

8.86% of Ch. 61

FY 2024-25 Exp. Rank #116

Balance

+5,551.67

Exports

6,112.85 ₹ Cr

0.1651% share

+10.13% YoY

9.38% of Ch. 61

Imports

561.18 ₹ Cr

0.0092% share

+19.87% YoY

9.08% of Ch. 61

CAGR · 7-Year

Exports

4.21% /yr

Imports

17.88% /yr

Consistently Surplus
Chapter 61 total

reference, FY 2024-25

Export

₹65,180.61 Cr

Import

₹6,179.23 Cr

Trade Balance

+59,001.38

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 6105 ranks #116 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 6105 and GST compliance.

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.

Important Disclaimer

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.

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