HSN Code for Dhoti & Lungi
- Product:
- Dhoti & Lungi
- HSN Code:
- 5208
- GST Rate:
- 5%
- Category:
- Fabric
- Chapter:
- 52 — Cotton
Quick Answer
The HSN code for Dhoti & Lungi is 5208. It belongs to the Fabric category. The applicable GST is 5%, based on the current verified data.
Verify before use: A lungi that is stitched into a tube, or a ready-to-wear dhoti with a waistband, can be treated as a garment of chapter 62, where the ₹2,500 per piece limit applies. Confirm with your CA.
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About this product
Unstitched dhotis, veshtis, mundus and lungis in cotton, silk and polyester.
HSN Code
An unstitched dhoti or lungi is a length of woven fabric, so it is classified by fibre — cotton 5208 to 5212, silk 5007, synthetic 5407 or 5408 — at the flat fabric rate.
| HSN Code | When it applies |
|---|---|
| 5208–5212 | Cotton dhotis, veshtis, mundus and lungis |
| 5007 | Silk (pattu) dhotis and veshtis |
| 5407 / 5408 | Polyester and viscose lungis |
| 6211 | Lungis stitched into a tube or with a waistband — treated as garments |
What the digits mean
| Digits | Level | Meaning |
|---|---|---|
| 52 | Chapter | Cotton |
| 5208 | Heading | Dhoti & Lungi |
| 5208 xx | 6-digit subheading | Narrows down by fibre, weight or type — needed on invoices above ₹5 crore turnover |
| 5208 xx xx | 8-digit tariff item | Used for imports and exports, and optional on domestic invoices |
GST Rate
5% GST at any price — 2.5% CGST + 2.5% SGST within your state, or 5% IGST to another state.
Notified in Schedule I S. No. 326 (5007), 334 (5208 to 5212) and 342 (5407, 5408) — woven fabrics of Notification No. 9/2025-Central Tax (Rate), in force from 22/09/2025.
GST worked example
| Price per piece | GST | CGST + SGST | or IGST | Customer pays |
|---|---|---|---|---|
| ₹1,000 | 5% | ₹25 + ₹25 | ₹50 | ₹1,050 |
Work out GST on your own price →
How it looks on your invoice
Print the HSN code in its own column against the item. Turnover up to ₹5 crore: at least 4 digits on B2B invoices. Above ₹5 crore: at least 6 digits on every tax invoice.
Things to check before you bill
- The fibre decides the heading, not the look: a "silk-look" polyester is 5407, not 5007.
- For blends, use the fibre that is greatest by weight — the mill invoice or fabric tag shows the composition.
- Fabric sold by the metre is taxed at the flat fabric rate with no ₹2,500 limit, however costly it is.
- Once fabric is stitched into a garment or made-up article, it moves to chapter 61, 62 or 63 and the per-piece limit applies.
Also known as
Shopkeepers and suppliers also call it:
- dhoti
- dhothi
- lungi
- veshti
- vesti
- mundu
- tehmat
- tahband
- pattu veshti
Frequently Asked Questions
What is the HSN code for Dhoti & Lungi?
The HSN code for Dhoti & Lungi is 5208. Depending on the exact product it can also fall under 5208–5212, 5007, 5407 / 5408, 6211. An unstitched dhoti or lungi is a length of woven fabric, so it is classified by fibre — cotton 5208 to 5212, silk 5007, synthetic 5407 or 5408 — at the flat fabric rate.
What GST rate applies to Dhoti & Lungi?
5% GST at any price — 2.5% CGST + 2.5% SGST within your state, or 5% IGST to another state. Source: Schedule I S. No. 326 (5007), 334 (5208 to 5212) and 342 (5407, 5408) — woven fabrics of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025.
How do I use an HSN code on an invoice?
Print the HSN code against each item on your tax invoice. If your aggregate annual turnover is up to ₹5 crore, B2B invoices must show at least 4 digits; above ₹5 crore, every tax invoice must show at least 6 digits. The same codes go into the HSN-wise summary of your GSTR-1.
Why can the HSN code for Dhoti & Lungi differ?
A lungi that is stitched into a tube, or a ready-to-wear dhoti with a waistband, can be treated as a garment of chapter 62, where the ₹2,500 per piece limit applies. Confirm with your CA.
Last updated: 28/10/2026 · Source: Customs Tariff Act, 1975 — First Schedule (HSN); GST rates from Notification No. 9/2025-Central Tax (Rate), 17/09/2025 (CBIC). For guidance only — confirm the classification of your exact product before using it for tax compliance.
HSN & GST Rate Chart for Textile Shops
One printable sheet with every code and rate in this finder — keep it at the billing counter.
- Every textile product in the finder with its HSN code
- Alternative codes by fibre, weight and knitted / woven
- 5% vs 18% rule and the ₹2,500 per-piece limit explained
- Print it or save as PDF for the counter