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 %
Essential

Old GST Rate

5 %

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. 1000 per piece )

Tariff HSN

61091000

Description

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

Tariff HSN

61099010

Description

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

Tariff HSN

61099010

Description

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

Tariff HSN

61099020

Description

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

Tariff HSN

61099020

Description

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

Tariff HSN

61099030

Description

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

Tariff HSN

61099030

Description

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

Tariff HSN

61099040

Description

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

Tariff HSN

61099040

Description

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

Tariff HSN

61099090

Description

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

Tariff HSN

61099090

Description

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

India’s Trade Performance — HSN Sub-Chapter 6109 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

₹20,113 Cr

+15.17% vs FY 2023-24

0.5431% of India’s total exports

India’s Imports

FY 2024-25

₹1,155 Cr

+11.80% vs FY 2023-24

0.0189% of India’s total imports

Trade Balance

FY 2024-25

₹18,958 Cr

Trade Surplus

Surplus rank #14 of 1233 subchapters

% of Chapter 61

FY 2024-25

30.86%

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

Import side: 18.69% of Chapter 61’s imports

Rank Within Chapter 61

FY 2024-25

#1 of 17

Position by export value among subchapters in Chapter 61

Import-side rank: #2 of 17

At a glance

2.10%

Export CAGR

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

#25

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+26.90%

Peak Growth Year

FY 2021-22 · strongest single-year move

30.86%

Contribution to Ch. 61

Share of Chapter 61 exports in FY 2024-25

India Export-Import Trade Statistics for 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 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

CAGR · 7-Year

Exports

2.10% /yr

Imports

13.45% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 6109 ranks #25 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 ₹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 subchapters 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).

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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.

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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