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6109 HSN Code: Knitted T-shirts

HSN Sub Chapter 6109 represents Knitted T-shirts under GST classification. This code helps businesses identify Knitted T-shirts correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 6109, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Knitted T-shirts.

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New GST Rate for HSN Code 6109

GST Rate for Knitted T-shirts under HSN Code 6109. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

61

HSN Code

6109

HSN Description

T-Shirts, Singlets And Other Vests, Knitted Or Crocheted

New GST Rate

5% or 18%

5% when the sale value is up to ₹2,500 per piece; 18% above that.

Old GST Rate

5% or 12%

Tariff HSN Codes under HSN Sub Chapter 6109

Following tariff HSN codes fall under Knitted T-shirts.

Tariff HSN

61091000

Description

Of cotton (sale value not exceeding Rs. 2,500 per piece)

Tariff HSN

61091000

Description

Of cotton (sale value exceeding Rs. 2,500 per piece)

Tariff HSN

61099010

Description

Of other textile materials : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)

Tariff HSN

61099010

Description

Of other textile materials : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)

Tariff HSN

61099020

Description

Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)

Tariff HSN

61099020

Description

Of other textile materials : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)

Tariff HSN

61099030

Description

Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)

Tariff HSN

61099030

Description

Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)

Tariff HSN

61099040

Description

Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 2,500 per piece)

Tariff HSN

61099040

Description

Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 2,500 per piece)

Tariff HSN

61099090

Description

Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)

Tariff HSN

61099090

Description

Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)

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India’s Trade Performance — HSN Sub-Chapter 6109 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹20,923 Cr

+4.03% vs FY 2024-25

0.5363% of India’s total exports

India’s Imports

FY 2025-26

₹1,253 Cr

+8.46% vs FY 2024-25

0.0183% of India’s total imports

Trade Balance

FY 2025-26

₹19,670 Cr

Trade Surplus

Surplus rank #14 of 1233 subchapters

% of Chapter 61

FY 2025-26

31.05%

Share of Chapter 61’s total exports in FY 2025-26

Import side: 17.29% of Chapter 61’s imports

Rank Within Chapter 61

FY 2025-26

#1 of 17

Position by export value among subchapters in Chapter 61

Import-side rank: #2 of 17

At a glance

2.37%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#23

National Export Rank

of 1233 subchapters by export value, FY 2025-26

+26.90%

Peak Growth Year

FY 2021-22 · strongest single-year move

31.05%

Contribution to Ch. 61

Share of Chapter 61 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Sub-Chapter 6109

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #17

Balance

+17,217.65

Exports

17,759.31 ₹ Cr

0.7737% share

— YoY

32.47% of Ch. 61

Imports

541.66 ₹ Cr

0.0151% share

— YoY

16.61% of Ch. 61

FY 2019-20 Exp. Rank #21

Balance

+16,954.19

Exports

17,575.03 ₹ Cr

0.7957% share

−1.04% YoY

33.04% of Ch. 61

Imports

620.84 ₹ Cr

0.0185% share

+14.62% YoY

17.62% of Ch. 61

FY 2020-21 Exp. Rank #25

Balance

+13,980.58

Exports

14,508.62 ₹ Cr

0.6745% share

−17.45% YoY

30.94% of Ch. 61

Imports

528.04 ₹ Cr

0.0181% share

−14.95% YoY

18.21% of Ch. 61

FY 2021-22 Exp. Rank #29

Balance

+17,406.80

Exports

18,410.83 ₹ Cr

0.5867% share

+26.90% YoY

30.20% of Ch. 61

Imports

1,004.03 ₹ Cr

0.0220% share

+90.14% YoY

22.24% of Ch. 61

FY 2022-23 Exp. Rank #24

Balance

+17,713.18

Exports

19,207.26 ₹ Cr

0.5305% share

+4.33% YoY

31.08% of Ch. 61

Imports

1,494.08 ₹ Cr

0.0260% share

+48.81% YoY

22.86% of Ch. 61

FY 2023-24 Exp. Rank #28

Balance

+16,430.65

Exports

17,463.91 ₹ Cr

0.4827% share

−9.08% YoY

31.30% of Ch. 61

Imports

1,033.26 ₹ Cr

0.0184% share

−30.84% YoY

19.56% of Ch. 61

FY 2024-25 Exp. Rank #25

Balance

+18,957.98

Exports

20,113.18 ₹ Cr

0.5431% share

+15.17% YoY

30.86% of Ch. 61

Imports

1,155.20 ₹ Cr

0.0189% share

+11.80% YoY

18.69% of Ch. 61

FY 2025-26 Exp. Rank #23

Balance

+19,670.49

Exports

20,923.45 ₹ Cr

0.5363% share

+4.03% YoY

31.05% of Ch. 61

Imports

1,252.96 ₹ Cr

0.0183% share

+8.46% YoY

17.29% of Ch. 61

CAGR · 8-Year

Exports

2.37% /yr

Imports

12.73% /yr

Consistently Surplus
Chapter 61 total

reference, FY 2025-26

Export

₹67,393.92 Cr

Import

₹7,248.00 Cr

Trade Balance

+60,145.92

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

Key Trade Insights: HSN Sub-Chapter 6109 Export-Import Analysis

Consistent Export Growth: 2.37% CAGR Over 8 Years

India's exports under HSN Sub-Chapter 6109 have grown at a compound annual rate of 2.37% over 8 fiscal years, rising from ₹17,759.31 Crore in FY 2018-19 to ₹20,923.45 Crore in FY 2025-26.

HSN Sub-Chapter 6109 Ranked #23 Among All 1233 Subchapters by Export Value

In FY 2025-26, HSN Sub-Chapter 6109 ranks #23 out of 1233 subchapters 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 ₹19,670.49 Crore in HSN Sub-Chapter 6109 Goods

In FY 2025-26, India's exports of ₹20,923.45 Cr exceeded imports of ₹1,252.96 Cr, resulting in a trade surplus of ₹19,670.49 Crore — ranking #14 of 1233 by surplus magnitude.

Import Growth of 12.73% CAGR Signals Rising Demand for Knitted T-shirts

India's imports under HSN Sub-Chapter 6109 have grown at 12.73% CAGR, reaching ₹1,252.96 Crore in FY 2025-26.

HSN Sub-Chapter 6109 Contributes 31.05% of Chapter 61 Exports — Ranked #1

Among the 17 subchapters under Chapter 61, HSN Sub-Chapter 6109 ranks #1 by export value — accounting for 31.05% of the chapter's total exports in FY 2025-26. On the import side, it holds 17.29% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 6109 and GST compliance.

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.

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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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