The t shirt hsn code is 6109, which covers knitted T-shirts, singlets and vests, and GST is 5% when the sale value is no more than Rs 2,500 a piece and 18% above that. Cotton T-shirts are 6109 10 and those of other fibres 6109 90.
Sweatshirts, innerwear and bras sit in nearby headings with the same price test. This page lists them, explains the reform change, and shows a T-shirt maker's bill and a printed merchandise example. The textiles hub is at clothes.
T-shirts: codes and GST rates
Item / HSN / GST- Cotton T-shirts and vests5% or 18%5% up to Rs 2,500 a piece
- T-shirts of synthetic or other fibres5% or 18%Polyester, blends
- Sweatshirts and pullovers, knitted5% or 18%Hoodies included
- Men's briefs and underwear, knitted5% or 18%Innerwear
- Women's innerwear and nightwear, knitted5% or 18%Slips, panties, nightdresses
- Bras5% or 18%Chapter 62 accessories
- Sports jerseys and track tops5% or 18%Track suits 6112
- Polo shirts, knitted5% or 18%Shirts, not T-shirts
- Knitted fabric for T-shirts5%Fabric, no price limit
Quick facts
HSN heading
6109: T-shirts, singlets and vests, 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 aboveCotton line
6109 10Common wrong code
6205 (woven shirts) for knitted T-shirts
T shirt hsn code and gst rate for knitwear
| Garment | HSN | GST |
|---|---|---|
| Cotton T-shirt, round or V neck | 6109 10 | 5% or 18% |
| Polyester or dry fit T-shirt | 6109 90 | 5% or 18% |
| Vest, singlet | 6109 | 5% or 18% |
| Polo shirt, knitted | 6105 | 5% or 18% |
| Sweatshirt, hoodie | 6110 | 5% or 18% |
| Men's briefs, boxers, knitted | 6107 | 5% or 18% |
| Women's panties, nightwear, knitted | 6108 | 5% or 18% |
| Bra | 6212 | 5% or 18% |
| Track suit | 6112 | 5% or 18% |
6109 hsn code gst rate and the price test
Chapter 61 garments are in Schedule I at 5% when the sale value per piece is Rs 2,500 or less, and in Schedule II at 18% above that. Most T-shirts fall well within the 5% band. Before the reform the line was Rs 1,000, with 12% above, so mid priced T-shirts now pay less tax.
Sweatshirt and innerwear codes
Knitwear makers usually produce a range, not just T-shirts, so they need the neighbouring headings too. Sweatshirts, hoodies and pullovers are 6110. Men's knitted underwear is 6107 and women's knitted innerwear and nightwear 6108. Bras are classed with corsets and similar articles under 6212, a Chapter 62 heading, but follow the same Rs 2,500 test.
Printed T-shirts and merchandise
Printing a logo on a T-shirt does not change the code: a printed T-shirt is still 6109. A T-shirt sold as part of a promotional kit may be a mixed supply if sold at one price with other items. A screen printer working on T-shirts owned by a registered brand supplies textile job work, taxed at 5%.
T-shirt maker's invoice
Garment unit to a retailer: Cotton round neck T-shirts, HSN 6109 10, 500 pieces at Rs 220 each, Rs 1,10,000. IGST 5% Rs 5,500. Total Rs 1,15,500.
A garment maker buying knitted fabric at 5% and selling T-shirts at 5% has matched rates. A brand selling premium T-shirts above Rs 2,500 charges 18% on those, so its billing system must apply the rate per piece, not per order. Online sellers should check that the marketplace listing price, after discounts shown on the invoice, is what drives the rate. Fabric is covered on the fabric page and woven shirts on the shirt page.
Knitwear codes here summarise Chapter 61 for general use. Price per piece and knit or woven construction decide the line, so verify with the GST portal entry and talk to a GST practitioner or chartered accountant about combo packs.
Frequently asked questions
What is the t shirt hsn code?
T-shirts are 6109: 6109 10 for cotton and 6109 90 for other fibres.
What is the GST rate on T-shirts?
5% for a piece priced at Rs 2,500 or less, 18% above.
What is the sweatshirt hsn code?
Knitted sweatshirts and hoodies are 6110, at 5% or 18% by price.
What is the bra hsn code?
Bras are 6212, at 5% up to Rs 2,500 a piece and 18% above.
What is the 6107 hsn code?
6107 is men's knitted underwear and nightwear, with the same price test.