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.
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.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 610910 | Cotton T shirts, singlets and vests (knitted) | Cotton T shirts with sale price up to ₹2,500 per piece | 5% |
| 610910 | Cotton T shirts, singlets and vests (knitted) | Cotton T shirts with sale price above ₹2,500 per piece | 18% |
| 610990 | Other textile T shirts, singlets and vests | T shirts of man made or other fibres up to ₹2,500 per piece | 5% |
| 610990 | Other textile T shirts, singlets and vests | T shirts of man made or other fibres above ₹2,500 per piece | 18% |
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.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for T shirts in India?
The main HSN code for T shirts in India is 6109. This heading covers knitted or crocheted T shirts, singlets and vests made from cotton or other textile materials.
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How is the GST rate determined for T shirts under HSN code?
The GST rate for T shirts under HSN code 6109 mainly depends on the sale value per piece. Lower value garments fall in a lower GST slab and higher value garments fall in a higher slab as per the latest garment rate notifications.
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Is there a separate HSN code for mens and womens T shirts?
No, there is usually no separate HSN code for mens T shirts and womens T shirts. Both are covered under the same main heading 6109 and the detailed code is chosen based on the fabric and value of the T shirt.
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What is the GST on cotton T shirts?
Cotton T shirts under HSN code 610910 normally follow the same value based slabs as other readymade garments. Lower price pieces are taxed at a lower GST rate, often five percent, and higher price pieces are taxed at a higher rate such as twelve percent or more, depending on the current rules.
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How do T shirt manufacturers use the HSN code for tax filing?
Manufacturers link every T shirt design to its HSN code in their software, print this code on all invoices and then use HSN wise reports to fill GST returns. This helps them apply the right GST rate, support input tax credit and avoid disputes during audits.