6107 HSN Code: Men’s underpants & nightwear

HSN Sub Chapter 6107 represents Men’s underpants & nightwear under GST classification. This code helps businesses identify Men’s underpants & nightwear correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 6107, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Men’s underpants & nightwear.

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New GST Rate for HSN Code 6107

GST Rate for Men’s underpants & nightwear under HSN Code 6107. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

61

HSN Code

6107

HSN Description

Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 6107

Following tariff HSN codes fall under Men’s underpants & nightwear.

Tariff HSN

61071100

Description

Underpants and briefs : Of cotton (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

61071100

Description

Underpants and briefs : Of cotton

Tariff HSN

61071210

Description

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

Tariff HSN

61071210

Description

Underpants and briefs : Of man-made fibres : Of synthetic fibres

Tariff HSN

61071220

Description

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

Tariff HSN

61071220

Description

Underpants and briefs : Of man-made fibres : Of artificial fibres

Tariff HSN

61071910

Description

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

Tariff HSN

61071910

Description

Underpants and briefs : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61071990

Description

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

Tariff HSN

61071990

Description

Underpants and briefs : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece).

Tariff HSN

61072100

Description

Night shirts and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece )

Tariff HSN

61072100

Description

Night shirts and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61072210

Description

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

Tariff HSN

61072210

Description

Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61072220

Description

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

Tariff HSN

61072220

Description

Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61072910

Description

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

Tariff HSN

61072910

Description

Night shirts and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61072920

Description

Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece )

Tariff HSN

61072920

Description

Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61072990

Description

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

Tariff HSN

61072990

Description

Night shirts and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61079110

Description

Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value not exceeding Rs. 1000 per piece )

Tariff HSN

61079110

Description

Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61079190

Description

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

Tariff HSN

61079190

Description

Other : Of cotton : Other (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61079210

Description

Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of synthetic fibres

Tariff HSN

61079220

Description

Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of artificial fibres

Tariff HSN

61079910

Description

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

Tariff HSN

61079910

Description

Other : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61079920

Description

Other : Of other textile materials : Of wool or fine animal hair(sale value not exceeding Rs. 1000 per piece )

Tariff HSN

61079920

Description

Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)

Tariff HSN

61079990

Description

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

Tariff HSN

61079990

Description

Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)

India’s Trade Performance — HSN Sub-Chapter 6107 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

₹5,882 Cr

+29.61% vs FY 2023-24

0.1588% of India’s total exports

India’s Imports

FY 2024-25

₹163 Cr

+68.30% vs FY 2023-24

0.0027% of India’s total imports

Trade Balance

FY 2024-25

₹5,719 Cr

Trade Surplus

Surplus rank #65 of 1233 subchapters

% of Chapter 61

FY 2024-25

9.02%

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

Import side: 2.64% of Chapter 61’s imports

Rank Within Chapter 61

FY 2024-25

#4 of 17

Position by export value among subchapters in Chapter 61

Import-side rank: #11 of 17

At a glance

6.18%

Export CAGR

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

#119

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+33.61%

Peak Growth Year

FY 2021-22 · strongest single-year move

9.02%

Contribution to Ch. 61

Share of Chapter 61 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 6107

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 #100

Balance

+4,017.53

Exports

4,105.46 ₹ Cr

0.1789% share

— YoY

7.51% of Ch. 61

Imports

87.93 ₹ Cr

0.0024% share

— YoY

2.70% of Ch. 61

FY 2019-20 Exp. Rank #109

Balance

+3,780.54

Exports

3,832.32 ₹ Cr

0.1735% share

−6.65% YoY

7.20% of Ch. 61

Imports

51.78 ₹ Cr

0.0015% share

−41.11% YoY

1.47% of Ch. 61

FY 2020-21 Exp. Rank #109

Balance

+3,984.89

Exports

4,021.92 ₹ Cr

0.1870% share

+4.95% YoY

8.58% of Ch. 61

Imports

37.03 ₹ Cr

0.0013% share

−28.49% YoY

1.28% of Ch. 61

FY 2021-22 Exp. Rank #105

Balance

+5,298.15

Exports

5,373.66 ₹ Cr

0.1712% share

+33.61% YoY

8.81% of Ch. 61

Imports

75.51 ₹ Cr

0.0017% share

+103.92% YoY

1.67% of Ch. 61

FY 2022-23 Exp. Rank #127

Balance

+4,838.75

Exports

5,007.97 ₹ Cr

0.1383% share

−6.81% YoY

8.10% of Ch. 61

Imports

169.22 ₹ Cr

0.0029% share

+124.10% YoY

2.59% of Ch. 61

FY 2023-24 Exp. Rank #142

Balance

+4,441.62

Exports

4,538.50 ₹ Cr

0.1254% share

−9.37% YoY

8.13% of Ch. 61

Imports

96.88 ₹ Cr

0.0017% share

−42.75% YoY

1.83% of Ch. 61

FY 2024-25 Exp. Rank #119

Balance

+5,719.10

Exports

5,882.15 ₹ Cr

0.1588% share

+29.61% YoY

9.02% of Ch. 61

Imports

163.05 ₹ Cr

0.0027% share

+68.30% YoY

2.64% of Ch. 61

CAGR · 7-Year

Exports

6.18% /yr

Imports

10.84% /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 6107 Export-Import Analysis

Consistent Export Growth: 6.18% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 6107 have grown at a compound annual rate of 6.18% over 7 fiscal years, rising from ₹4,105.46 Crore in FY 2018-19 to ₹5,882.15 Crore in FY 2024-25.

HSN Sub-Chapter 6107 Ranked #119 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 6107 ranks #119 out of 1233 subchapters by total export value. Within Chapter 61, it ranks #4 of 17. By trade surplus, it ranks #65 of 1233.

FY 2021-22 Was the Strongest Growth Year for HSN Sub-Chapter 6107 Exports

The strongest single-year export movement for HSN Sub-Chapter 6107 was recorded in FY 2021-22, when exports surged by 33.61% over the prior year.

India Maintains a Trade Surplus of ₹5,719.10 Crore in HSN Sub-Chapter 6107 Goods

In FY 2024-25, India's exports of ₹5,882.15 Cr exceeded imports of ₹163.05 Cr, resulting in a trade surplus of ₹5,719.10 Crore — ranking #65 of 1233 by surplus magnitude.

Import Growth of 10.84% CAGR Signals Rising Demand for Men’s underpants & nightwear

India's imports under HSN Sub-Chapter 6107 have grown at 10.84% CAGR, reaching ₹163.05 Crore in FY 2024-25.

HSN Sub-Chapter 6107 Contributes 9.02% of Chapter 61 Exports — Ranked #4

Among the 17 subchapters under Chapter 61, HSN Sub-Chapter 6107 ranks #4 by export value — accounting for 9.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.64% share (rank #11).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 6107 and GST compliance.

What products are classified under HSN 6107

It includes Men’s underpants & nightwear

How are warranty replacements of Men’s underpants & nightwear 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.

If I repair and return Men’s underpants & nightwear, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Any special steps when selling Men’s underpants & nightwear through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

How do I bill a kit or combo that includes Men’s underpants & nightwear?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

How should I document Men’s underpants & nightwear sent for job work?

Use a delivery challan for sending Men’s underpants & nightwear 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.

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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