The kurti hsn code is usually 6211 42 for a woven cotton kurti, or 6206 when it is cut and sold as a top or blouse, and 6114 when it is knitted, and kurtis priced at Rs 2,500 or less a piece pay 5%, while costlier ones pay 18%. Ladies suits, dresses and gowns go under 6204 (woven) or 6104 (knitted) with the same price test.
Unstitched dress material is fabric, so it is 5% at any price. This page sorts out each ethnic and women's wear item, sets and the price rule, and shows a boutique bill. The textiles hub is at clothes.
Kurtis and ethnic wear: codes and GST rates
Item / HSN / GST- Kurtis, woven, cotton5% or 18%Women's garments n.e.c.
- Kurtis worn as blouses or tops5% or 18%Women's blouses and shirts
- Knitted kurtis and tops5% or 18%Knitted garments
- Ladies suits (kurta and salwar sets)5% or 18%Ensembles
- Dresses and gowns, woven5% or 18%Cotton dresses; others 6204 43 to 6204 49
- Frocks and kids dresses5% or 18%Babies' garments; older girls 6204
- Men's kurta pajama5% or 18%Some use 6203
- Night suits, woven5% or 18%Women's nightwear
- Unstitched dress material5%Fabric, no price limit
Quick facts
HSN headings
6211, 6206, 6204 woven; 6114, 6104 knittedGST rate
5% up to Rs 2,500 a piece, 18% aboveRate before the reform
5% up to Rs 1,000, 12% aboveDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveDress material
Fabric at 5%Common wrong code
6309 (that is worn clothing)
Kurti hsn code and gst rate for women's wear
| Garment | HSN | GST |
|---|---|---|
| Kurti, woven cotton | 6211 42 | 5% or 18% |
| Kurti, woven synthetic | 6211 43 | 5% or 18% |
| Kurti sold as a top | 6206 | 5% or 18% |
| Knitted kurti, top | 6114 | 5% or 18% |
| Salwar suit set | 6204 21 to 6204 29 | 5% or 18% |
| Churidar, leggings, woven | 6204 6x | 5% or 18% |
| Dress, gown | 6204 4x | 5% or 18% |
| Night suit | 6208 | 5% or 18% |
| Frock, baby dress | 6209 | 5% or 18% |
| Men's kurta | 6211 32 or 6205 | 5% or 18% |
| Unstitched suit material | 5208 to 5212, 5407 | 5% |
6211 hsn code gst rate
Heading 6211 covers track suits, ski suits, swimwear and other garments not covered by more specific headings. Many traders bill kurtis and kurtas here as other garments. The rate follows Chapter 62: 5% up to Rs 2,500 a piece and 18% above. Some sellers use 6206 for kurtis that are basically long tops; both headings give the same rate.
Ladies suit hsn code and dress hsn code
A ladies suit sold as a set of kurta, salwar and dupatta is an ensemble or suit under 6204. Dresses and gowns are 6204 41 to 6204 49. Knitted dresses are 6104. For a set sold at one price, the Rs 2,500 test is applied to the set as one piece when it is sold and priced as one unit; check how you invoice it.
Dress material hsn code
Unstitched dress material, sold as a pack of fabric for a suit, is woven fabric under the cotton or synthetic headings at 5%, with no price limit. Embroidered dress material in the piece may be 5810 at 5%. See fabric and sarees.
Boutique invoice
Boutique bill: Cotton kurti, HSN 6211 42, 3 pieces at Rs 1,200 each, Rs 3,600, GST 5% Rs 180. Designer gown, HSN 6204 43, 1 piece at Rs 4,500, GST 18% Rs 810. Total Rs 9,090.
A local sale shows the tax as two equal halves, CGST and SGST. Stitching a customer's fabric into a kurti is a tailoring service at 5%.
Kids dress and frock hsn code
Babies' garments are 6209 (woven) or 6111 (knitted). Frocks and dresses for older girls are 6204 or 6104. All follow the Rs 2,500 per piece test.
Boutiques should use this summary of Chapters 61 and 62 only as a starting point. Sets, embroidery and pricing affect the line and rate, so verify against the GST portal and talk to a GST practitioner or chartered accountant about bundled sets.
Frequently asked questions
What is the kurti hsn code?
Woven cotton kurtis are usually billed under 6211 42, or 6206 when sold as tops. Knitted kurtis are 6114.
What is the GST rate on kurtis?
5% for a piece priced at Rs 2,500 or less, and 18% above.
What is the ladies suit hsn code?
Ladies suits sold as sets are under 6204, with the same price test.
What is the dress hsn code?
Woven dresses are 6204 41 to 6204 49, and knitted dresses 6104.
What is the dress material hsn code?
Unstitched dress material is fabric, such as 5208 for cotton, at 5% at any price.