The saree hsn code follows the fabric it is woven from: silk sarees are 5007, cotton sarees 5208 to 5212, and polyester or nylon sarees 5407, and GST on sarees is 5% at any price. A saree is treated as woven fabric, not a stitched garment, so a costly silk saree and a plain cotton one pay the same rate.
Dupattas, lehengas and stitched blouses are different: they are garments or made up articles with a Rs 2,500 per piece test. This page lists the codes, a saree shop's bill and the job work rate for embroidery. More fabrics are on the fabric page.
Sarees: codes and GST rates
Item / HSN / GST- Silk sarees5%Woven fabric of silk
- Cotton sarees, light5%Under 200 gsm
- Cotton sarees, heavier or blended5%Range 5208 to 5212
- Polyester and nylon sarees5%Synthetic filament fabric
- Viscose and art silk sarees5%Artificial filament fabric
- Embroidered sarees sold by the piece5%Embroidery in the piece
- Dupattas and stoles5% or 18%Made up accessory, 5% up to Rs 2,500
- Lehengas5% or 18%Garment, 5% up to Rs 2,500
- Blouse pieces (unstitched)5%Fabric
- Stitched blouses5% or 18%Garment price test
Quick facts
Headings
5007 silk, 5208 to 5212 cotton, 5407 and 5408 syntheticGST rate
5% (2.5% CGST + 2.5% SGST), no price limitRate before the reform
5%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveDupatta and lehenga
Garment headings with the Rs 2,500 testCommon wrong code
6211 for sarees
Saree hsn code and gst rate by fabric
| Item | HSN | GST |
|---|---|---|
| Silk saree (Kanjivaram, Banarasi and others) | 5007 20 | 5% |
| Cotton saree | 5208 to 5212 | 5% |
| Polyester saree, georgette, chiffon | 5407 | 5% |
| Art silk, viscose saree | 5408 | 5% |
| Jute saree | 5310 | 5% |
| Embroidered saree in the piece | 5810 | 5% |
| Dupatta, stole | 6214 | 5% or 18% |
| Lehenga | 6204 | 5% or 18% |
| Stitched blouse | 6206 | 5% or 18% |
Silk saree hsn code and gst on sarees
Silk sarees are woven fabric of silk under 5007, usually 5007 20 for fabrics with 85% or more silk. The rate is 5% whatever the price, because the Schedule I entry for woven silk fabrics has no price limit. The same applies to cotton (5208 to 5212) and synthetic (5407, 5408) sarees.
Cotton saree hsn code
Cotton sarees follow the cotton fabric test: under 200 gsm with 85% or more cotton is 5208, heavier is 5209, and blends with man-made fibre are 5210 or 5211. Handloom cotton sarees fall in the same headings at 5%.
Dupatta and lehenga hsn code
A dupatta or stole is a shawl or scarf under 6214, a made up accessory of Chapter 62, taxed at 5% up to Rs 2,500 a piece and 18% above. A lehenga is a women's garment under 6204 with the same test. A stitched blouse is 6206. See kurtis and ethnic wear.
Saree shop invoice
Saree showroom bill: Silk saree, HSN 5007 20, 1 piece at Rs 18,000, GST 5% Rs 900. Designer lehenga, HSN 6204, 1 piece at Rs 9,500, GST 18% Rs 1,710. Total Rs 30,110.
On a local bill each tax amount appears as matching CGST and SGST lines. Fall and pico work done by the shop for a fee is a tailoring or job work service at 5%.
Embroidery and job work on sarees
Embroidery, zari work, printing and dyeing done on a trader's sarees are job work on textiles at 5%; see job work. A weaver who weaves sarees from yarn supplied by a master weaver also supplies job work at 5%. Yarn itself is on the yarn page.
Saree codes here reflect the general treatment of sarees as woven fabric. Embroidered and stitched pieces can move to other headings, so check the product against the GST portal and ask a GST practitioner or chartered accountant about designer sets.
Frequently asked questions
What is the GST rate on sarees?
Sarees are taxed at 5% at any price, because they are classified as woven fabric.
What is the silk saree hsn code?
Silk sarees are 5007, usually 5007 20, at 5%.
What is the cotton saree hsn code?
Cotton sarees are 5208 to 5212 depending on weight and blend, at 5%.
What is the dupatta hsn code?
Dupattas are 6214, at 5% up to Rs 2,500 a piece and 18% above.
What is the lehenga hsn code?
Lehengas are women's garments under 6204, at 5% or 18% by price.