The socks hsn code is 6115, the heading for pantyhose, tights, stockings, socks and other hosiery, knitted or crocheted, taxed at 5% for pairs billed at Rs 2,500 or below and 18% beyond, so nearly every pair sold pays 5%.
Vests and briefs belong to 6107 to 6109 and handkerchiefs to 6213, judged on the same Rs 2,500 line. Below are the codes, a hosiery unit's bill and how pairs are treated; other garments link from the clothes hub.
Socks and hosiery: codes and GST rates
Item / HSN / GST- Socks of cotton5% or 18%Synthetic socks 6115 96
- Compression stockings5% or 18%Graduated compression hosiery
- Tights and pantyhose5% or 18%Finer yarn 6115 21
- Women's stockings5% or 18%Knee length and others
- Men's knitted vests5% or 18%Briefs 6107
- Women's knitted innerwear5% or 18%Knitted
- Handkerchiefs5% or 18%Chapter 62 accessories
- Knitted gloves5% or 18%Hosiery gloves
- Knitted fabric for hosiery5%Fabric, no price limit
Quick facts
HSN heading
6115: pantyhose, tights, stockings, socks and other hosieryGST rate
5% up to Rs 2,500 a piece, 18% aboveHandkerchiefs
6213 with the same testRate before the reform
5% up to Rs 1,000, 12% aboveDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveHosiery fabric
6006 at 5%
Socks hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Graduated compression hosiery | 6115 10 | 5% or 18% |
| Tights and pantyhose, synthetic | 6115 21 or 6115 22 | 5% or 18% |
| Women's stockings | 6115 30 | 5% or 18% |
| Socks of wool | 6115 94 | 5% or 18% |
| Socks of cotton | 6115 95 | 5% or 18% |
| Socks of synthetic fibres | 6115 96 | 5% or 18% |
| Men's vests and briefs, knitted | 6107, 6109 | 5% or 18% |
| Women's knitted innerwear | 6108 | 5% or 18% |
| Handkerchiefs, cotton | 6213 20 | 5% or 18% |
| Knitted gloves | 6116 | 5% or 18% |
Hosiery hsn code and the price test
Knitted goods of Chapter 61 sit at 5% up to Rs 2,500 per unit. Socks are priced and sold in pairs, and the trade treats the pair as the unit. A three pair pack at Rs 600 works out to Rs 200 per pair. The old Rs 1,000 line rarely touched socks either.
Handkerchief hsn code
Handkerchiefs are woven, so they sit with Chapter 62 accessories rather than knitted hosiery. Handkerchiefs are Chapter 62 accessories under 6213, split by fibre: 6213 20 for cotton and 6213 90 for others. They follow the Rs 2,500 test, so nearly all handkerchiefs are 5%. Printed handkerchiefs given as promotional items are still 6213, and silk handkerchiefs sold as gifts follow the same price test.
Hosiery maker's invoice
Hosiery unit to a distributor: Cotton socks, HSN 6115 95, 2,000 pairs at Rs 60 each, Rs 1,20,000. Men's vests, HSN 6109 10, 1,000 pieces at Rs 90 each, Rs 90,000. Taxable value Rs 2,10,000. IGST 5% Rs 10,500. Total Rs 2,20,500.
Hosiery yarn, fabric and job work
Hosiery makers buy yarn at 5% and knitted fabric at 5%, and sell at 5%, so most have matched rates. Machinery, needles and packing materials at 18% can still leave a small credit balance, which units claim back where the refund conditions are met. Knitting, dyeing and toe linking done on a brand's material are textile job work at 5%. School sock orders placed by institutions are billed the same way as retail sales, at 5% per pair. See yarn and fabric.
Socks gst rate for online sellers
Socks are a common marketplace product. Platform TCS does not change the seller's duty to charge 5% per pair and report by HSN. A sock and T-shirt combo stays at 5%, since both items carry that rate. See T-shirts and footwear.
Hosiery units can treat this page as general background. Price per piece and knit construction decide the line, so check the GST portal and ask a GST practitioner or chartered accountant about multi pack pricing.
Frequently asked questions
What is the socks hsn code?
Socks are 6115, such as 6115 95 for cotton socks.
What GST rate applies to socks?
5% for socks priced at Rs 2,500 or less a pair, and 18% above.
What is the hosiery hsn code?
Hosiery such as socks and stockings is 6115. Knitted innerwear is 6107 to 6109.
What is the handkerchief hsn code?
Handkerchiefs are 6213, at 5% up to Rs 2,500 a piece.
What is the GST on knitted gloves?
Knitted gloves are 6116, with the same price test.