---
title: "6109 HSN Code | HSN Code for Knitted T-shirts in India"
description: "Know more about 6109 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6109 covering Knitted T-shirts."
canonical: "https://busy.in/hsn/sub-chapter-6109/"
---

# HSN Sub-chapter 6109: Knitted T-shirts

T-Shirts, Singlets And Other Vests, 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 |
| --- | --- |
| 61091000 | [Cotton GST (value over Rs. 1000)](https://busy.in/hsn/hsn-61091000/) |
| 61099010 | [synthetic fibres](https://busy.in/hsn/hsn-61099010/) |
| 61099020 | [Clicking Boards (Retroreflective)](https://busy.in/hsn/hsn-61099020/) |
| 61099030 | [Silk Textile Articles: Sale Value Over Rs. 1000](https://busy.in/hsn/hsn-61099030/) |
| 61099040 | [Synthetic Fibre T-shirts (Men’s, >1000)](https://busy.in/hsn/hsn-61099040/) |
| 61099090 | [Of other textile materials](https://busy.in/hsn/hsn-61099090/) |

## Frequently asked questions

### What products are classified under HSN 6109

It includes Knitted T-shirts

### Does MRP, weight or pack size change GST treatment for Knitted T-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.

### Any special steps when selling Knitted T-shirts 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 are warranty replacements of Knitted T-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.

### Any import/export nuance for Knitted T-shirts?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### What misclassification mistakes happen with Knitted T-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 packaging or branding change how GST applies to Knitted T-shirts?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Knitted T-shirts is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 6109 (FY 2024-25)

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

- Exports: ₹20,113 Cr (+15.17% YoY) — 0.5431% of India's total exports
- Imports: ₹1,155 Cr (+11.80% YoY) — 0.0189% of India's total imports
- Trade balance: ₹18,958 Cr (Surplus); surplus rank #14 of 1233 sub-chapters
- Share of Chapter 61: 30.86% of its exports; import side 18.69%
- Rank within Chapter 61: #1 of 17 by export value; import-side #2

### Key metrics

- Export CAGR: 2.10% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #25 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +26.90% in FY 2021-22
- Contribution to Ch. 61: 30.86% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 6109

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 | 17,759.31 | 0.7737% | — | 32.47% | 541.66 | 0.0151% | — | 16.61% | +17,217.65 | #17 |
| FY 2019-20 | 17,575.03 | 0.7957% | −1.04% | 33.04% | 620.84 | 0.0185% | +14.62% | 17.62% | +16,954.19 | #21 |
| FY 2020-21 | 14,508.62 | 0.6745% | −17.45% | 30.94% | 528.04 | 0.0181% | −14.95% | 18.21% | +13,980.58 | #25 |
| FY 2021-22 | 18,410.83 | 0.5867% | +26.90% | 30.20% | 1,004.03 | 0.0220% | +90.14% | 22.24% | +17,406.80 | #29 |
| FY 2022-23 | 19,207.26 | 0.5305% | +4.33% | 31.08% | 1,494.08 | 0.0260% | +48.81% | 22.86% | +17,713.18 | #24 |
| FY 2023-24 | 17,463.91 | 0.4827% | −9.08% | 31.30% | 1,033.26 | 0.0184% | −30.84% | 19.56% | +16,430.65 | #28 |
| FY 2024-25 | 20,113.18 | 0.5431% | +15.17% | 30.86% | 1,155.20 | 0.0189% | +11.80% | 18.69% | +18,957.98 | #25 |

- CAGR (7-year): exports 2.10%/yr, imports 13.45%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 6109 export-import analysis

### Consistent export growth: 2.10% CAGR over 7 years

India's exports under HSN Sub-Chapter 6109 have grown at a compound annual rate of 2.10% over 7 fiscal years, rising from ₹17,759.31 Crore in FY 2018-19 to ₹20,113.18 Crore in FY 2024-25.

### HSN Sub-Chapter 6109 ranked #25 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 6109 ranks #25 out of 1233 sub-chapters by total export value. Within Chapter 61, it ranks #1 of 17. By trade surplus, it ranks #14 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 6109 exports

The strongest single-year export movement for HSN Sub-Chapter 6109 was recorded in FY 2021-22, when exports surged by 26.90% over the prior year.

### India maintains a trade surplus of ₹18,957.98 Crore in HSN Sub-Chapter 6109 goods

In FY 2024-25, India's exports of ₹20,113.18 Cr exceeded imports of ₹1,155.20 Cr, resulting in a trade surplus of ₹18,957.98 Crore — ranking #14 of 1233 by surplus magnitude.

### Import growth of 13.45% CAGR signals rising demand for Knitted T-shirts

India's imports under HSN Sub-Chapter 6109 have grown at 13.45% CAGR, reaching ₹1,155.20 Crore in FY 2024-25.

### HSN Sub-Chapter 6109 contributes 30.86% of Chapter 61 exports — ranked #1

Among the 17 sub-chapters under Chapter 61, HSN Sub-Chapter 6109 ranks #1 by export value — accounting for 30.86% of the chapter's total exports in FY 2024-25. On the import side, it holds 18.69% share (rank #2).

## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-6105/) | ₹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/) |
| 6105 | [Men’s or boys’ shirts](https://busy.in/hsn/sub-chapter-6105/) |
| 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/) |
| 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/) |