T Shirt HSN Code: Understanding HSN Classifications for T Shirt Products
T shirts are one of the most common ready made garments sold in India. Every trader, wholesaler and online seller needs to know the correct T shirt HSN code so that GST on these products is charged in the right way.
In this guide you will learn the main T shirt HSN code, how it applies to cotton and other fabric T shirts, how GST rates work on different price ranges and how manufacturers and dealers use this code for GST returns.
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What Is the T Shirt HSN Code?
Under GST, goods are classified using HSN codes. These codes come from the Harmonised System of Nomenclature and help group similar items for tax purposes.
T shirts are covered under chapter sixty one, which deals with knitted or crocheted garments. Within this chapter, the main T shirt HSN code is 6109. This heading covers T shirts, singlets and vests that are made from knitted or crocheted fabric.
For most normal T shirts sold in shops or online, you will use the heading 6109 and then choose a more detailed code based on the fabric of the T shirt, such as cotton or other textile materials.
By using HSN code 6109 on your invoices, you clearly show that the item is a knitted or crocheted T shirt and the GST system can apply the correct rate.
T Shirt HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 11 | Guide to HSN Section 11 | TEXTILE & TEXTILE ARTICLES |
Chapter Classification
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 61091000 | Cotton GST (value over Rs. 1000) | 5% |
| 61099010 | synthetic fibres | 5% |
| 61099020 | Clicking Boards (Retroreflective) | 5% |
| 61099030 | Silk Textile Articles: Sale Value Over Rs. 1000 | 5% |
| 61099040 | Synthetic Fibre T-shirts (Men’s, >1000) | 5% |
| 61099090 | Of other textile materials | 5% |
| 61101110 | Wool Jerseys (>Rs. 1000) | 5% |
| 61101120 | Babies' Garments and Clothing Accessories | 5% |
| 61101190 | Other Wool Jerseys (>Rs. 1000) | 5% |
| 61101200 | Kashmir (Cashmere) Jerseys (>Rs. 1000) | 5% |
| 61101900 | Wool/Fine Hair Apparel: Other Types Over Rs. 1000 Sale Value | 5% |
| 61102000 | Wool/Cotton Jerseys (>Rs. 1000) | 5% |
| 61103010 | Man-made Fiber Wool/Fine Animal Hair Knitwear (> ₹1000) | 5% |
| 61103020 | Saree Falls, Borders & Fringes of Man-Made Fibres | 5% |
| 61109000 | Wool & Man-Made Fibre Apparel: Other Textile Materials | 5% |
| 62051000 | Mens or boys shirts – of cotton | 5% |
| 62052000 | Mens or boys shirts – of man-made fibres | 5% |
| 62052010 | Cotton Handloom Men's and Boys' Shirts | 5% |
| 62052020 | Men's and Boys' Cotton Shirts with Lucknow Chikan Embroidery | 5% |
| 62052090 | Other Men's and Boys' Cotton Shirts | 5% |
| 62053000 | Mens or boys shirts – of other textile materials : of silk | 5% |
| 62053010 | Men's and Boys' Shirts Woven from Synthetic Fibres | 5% |
| 62053090 | Other Men's and Boys' Shirts of Synthetic Fibres | 5% |
| 62059010 | Of silk | 5% |
| 62059011 | Men's or Boys' Swimwear Made of Cotton Textile | 5% |
| 62059012 | Synthetic Fibre Swimwear for Men and Boys | 5% |
| 62059019 | Other Swimwear of Synthetic or Mixed Textiles | 5% |
| 62059090 | Other Men's or Boys' Swimwear Materials | 5% |
| 62061010 | Women'/Girls' Cotton Blouses/Shirts | 5% |
| 62061090 | Women's or Girls' Outerwear of Other Textile Materials | 5% |
| 62062000 | Women's or Girls' Suits, Ensembles, Jackets, and Dresses | 5% |
| 62063000 | Embroidered with lucknow chikan craft | 5% |
| 62063010 | Women's or Girls' Skirts and Divided Skirts of Wool | 5% |
| 62063090 | Other Women's or Girls' Skirts and Divided Skirts | 5% |
| 62064000 | Women's or Girls' Trousers, Breeches and Shorts | 5% |
| 62069000 | Other Outerwear for Women or Girls in Various Fabrics | 5% |
| 62069012 | Men'/Boys' Man-Made Fibre Underwear/Nightwear (Other) | 5% |
* GST rates may vary based on the latest GST notifications and amendments
HSN Code for Cotton, Mens, and Ladies T Shirts
Within the main T shirt heading 6109, there are more detailed eight digit codes that depend on the fabric and sometimes the value of the garment.
Cotton T shirts usually come under code 610910. This description covers T shirts, singlets and similar vests made from cotton knitted or crocheted fabric.
Other T shirts that are made from synthetic fibres, artificial fibres, silk, wool or mixed textile materials come under other detailed codes in the 6109 nine zero series.
There is generally no separate HSN code for mens T shirts, ladies T shirts or boys T shirts. All of them share the same main heading 6109 and the detailed codes mainly change with the fabric and the price level, not with gender.
So if you sell cotton mens T shirts or cotton ladies T shirts in the same price range, you will normally use the same cotton T shirt HSN code and apply the GST rate based on the sale price per piece.
GST Rate and HSN Code for T Shirts
GST on T shirts is linked with both the HSN code and the sale value of each piece. In simple words, there is a lower tax slab for regular price T shirts and a higher slab for premium and higher value T shirts.
For many years, readymade garments including T shirts were taxed at five percent GST when the sale price per piece was up to one thousand rupees and at twelve percent GST when the sale price was above one thousand rupees per piece.
Recent rate discussions have focused on raising the value limit and aligning garment rates, but the basic idea remains the same. Lower priced garments stay in the lower GST slab and higher priced garments move into the higher slab.
Cotton T shirts and other fabric T shirts under the T shirt HSN code follow this value based rule. This means the GST on cotton T shirts is usually five percent for regular value pieces and a higher rate, often twelve percent or more, for costlier designer or premium pieces as per the latest notifications.
Because GST rates for garments can change over time and special rules may apply for some textile products, businesses should always check the latest rate chart or GST notification before final billing.
Still, one point stays constant. The T shirt HSN code 6109 does not change with every rate update. Only the tax percentage linked with this code changes when the government revises garment rates.
How T Shirt Manufacturers Use the HSN Code for Tax Filing?
T shirt manufacturers and brand owners use the HSN code at many stages of their business.
First, they create an item master in their accounting or billing software where each T shirt style is linked with its correct HSN code, such as 610910 for cotton T shirts.
Second, they use this code on every sales invoice, whether the sale is to a wholesaler, retailer or direct customer. The software then applies the correct GST rate based on the value slab and the T shirt HSN code.
Third, when they file GST returns, summary tables of outward supplies and inward supplies often need HSN wise breakups. Because all T shirt sales are tagged with the same heading 6109 , the return preparation becomes easier and cleaner.
Correct HSN coding also supports input tax credit claims on fabric, printing, stitching and other inputs, because tax officers can see a clear link between inputs and the finished T shirts that are sold.
Conclusion
The T shirt HSN code is a key part of correct GST treatment for the garment business. By classifying all knitted or crocheted T shirts under heading 6109 and choosing the right detailed code for cotton or other fabrics, businesses create a clear base for tax calculation.
When you combine the correct T shirt HSN code with the proper value based GST rate on each invoice, your billing becomes accurate, your GST returns stay in order and the risk of penalties or future disputes reduces for your T shirt business.
