The shirt hsn code is 6205 for men's and boys' woven shirts and 6105 for knitted ones, and GST on shirts is 5% for a piece priced at Rs 2,500 or less and 18% above. Women's blouses, shirts and tops are 6206 (woven) and 6106 (knitted), with the same price test.
Shirting fabric bought by the metre is 5% at any price. This page lists the fibre lines, a shirt maker's and a showroom bill, and the tailoring case. Trousers, kurtis and more are reached from the clothes hub.
Shirts: codes and GST rates
Item / HSN / GST- Men's cotton shirts, woven5% or 18%5% up to Rs 2,500 a piece
- Men's shirts of man-made fibres, woven5% or 18%Polyester and blends
- Men's linen and other shirts5% or 18%Other fibres
- Men's knitted shirts, polos5% or 18%Knitted
- Women's blouses and tops, woven5% or 18%Including shirts for women
- Women's knitted tops5% or 18%Knitted blouses
- Saree blouses, stitched5% or 18%Garment
- Shirting fabric by the metre5%Fabric, no price limit
Quick facts
HSN headings
6205 men's woven, 6105 men's knitted, 6206 and 6106 women'sGST 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 aboveFabric
Shirting is 5% at any priceCommon wrong code
6109 for woven shirts (6109 is T-shirts)
Shirt hsn code and gst rate table
| Garment | HSN | GST |
|---|---|---|
| Men's cotton shirt | 6205 20 | 5% or 18% |
| Men's polyester or blended shirt | 6205 30 | 5% or 18% |
| Men's linen or silk shirt | 6205 90 | 5% or 18% |
| Men's knitted shirt, polo | 6105 10 or 6105 20 | 5% or 18% |
| Women's blouse, shirt, top (woven) | 6206 30 to 6206 90 | 5% or 18% |
| Women's knitted top | 6106 | 5% or 18% |
| Stitched saree blouse | 6206 | 5% or 18% |
| Shirting fabric | 5208, 5210 | 5% |
6205 hsn code gst rate
Heading 6205 covers men's and boys' shirts that are not knitted. The 6 digit lines split by fibre: 6205 20 cotton, 6205 30 man-made fibres, 6205 90 other textile materials. They are 5% at or under Rs 2,500 a piece and 18% over that.
Women's blouse and top hsn code
Women's and girls' blouses, shirts and shirt blouses are 6206 if woven and 6106 if knitted. Many fashion tops are knitted and go under 6106. Stitched saree blouses are 6206. See kurtis for longer tops sold as kurtis.
Shirt maker's invoice
Shirt maker to a retailer in another state: Men's cotton formal shirts, HSN 6205 20, 300 pieces at Rs 650 each, taxable value Rs 1,95,000. IGST 5% Rs 9,750. Total Rs 2,04,750.
Showroom bill and the price per piece
Showroom bill: Cotton shirt, HSN 6205 20, 2 pieces at Rs 1,999, Rs 3,998, GST 5% Rs 199.90. Linen shirt, HSN 6205 90, 1 piece at Rs 3,200, GST 18% Rs 576. Total Rs 7,973.90.
The price test uses the value of each piece on the invoice after discounts shown on it. Two shirts sold for Rs 4,000 together are Rs 2,000 each and stay at 5%.
Shirt hsn code 8 digit lines
At 8 digits, the cotton line 6205 20 splits further, for example into hand printed and other shirts. Most traders print 6205 20 at 6 digits, which is enough for turnover above Rs 5 crore. Up to Rs 5 crore turnover, 4 digits (6205) are enough on B2B invoices.
Tailoring and job work
A tailor who stitches a shirt from the customer's fabric supplies a tailoring service at 5%. A shirt factory doing stitching on a brand's fabric supplies textile job work at 5%. Fabric itself is on the fabric page and T-shirts on the T-shirt page.
Shirt makers and showrooms should use this as a starting point. Knit or woven construction and the billed price of each shirt decide the rate, so compare with the GST portal entry and ask a GST practitioner or chartered accountant about combo offers.
Frequently asked questions
What is the shirt hsn code?
Men's woven shirts are 6205 and knitted ones 6105.
How much GST is charged on shirts?
5% for a shirt priced at Rs 2,500 or less, and 18% above.
What is the blouse hsn code?
Women's woven blouses are 6206, and knitted blouses 6106.
What is the 6205 hsn code gst rate?
5% up to Rs 2,500 a piece, 18% above.
What is the cotton shirt hsn code?
Men's cotton shirts are 6205 20.