HSN Code for Vests & Innerwear
- Product:
- Vests & Innerwear
- HSN Code:
- 6109
- GST Rate:
- 5% up to ₹2,500 per piece; 18% above
- Category:
- Garment
Quick Answer
The HSN code for Vests & Innerwear is 6109. It belongs to the Garment category. The applicable GST is 5% up to ₹2,500 per piece; 18% above, based on the current verified data.
About this product
Vests, briefs, trunks, panties and slips.
HSN Code
Knitted vests are heading 6109; knitted briefs and underpants are 6107 (men) and 6108 (women).
| HSN Code | When it applies |
|---|---|
| 6109 | Vests and singlets, knitted |
| 6107 | Men's briefs and underpants, knitted |
| 6108 | Women's panties and slips, knitted |
GST Rate
5% GST when the sale value is ₹2,500 or less per piece, and 18% when it is more than ₹2,500 per piece. The limit applies to each piece's value before GST.
Notified in Schedule I S. No. 388 / Schedule II S. No. 197 (chapter 61) of Notification No. 9/2025-Central Tax (Rate), in force from 22/09/2025.
Frequently Asked Questions
What is the HSN code for Vests & Innerwear?
The HSN code for Vests & Innerwear is 6109. Depending on the exact product it can also fall under 6107, 6108. Knitted vests are heading 6109; knitted briefs and underpants are 6107 (men) and 6108 (women).
What GST rate applies to Vests & Innerwear?
5% GST when the sale value is ₹2,500 or less per piece, and 18% when it is more than ₹2,500 per piece. The limit applies to each piece's value before GST. Source: Schedule I S. No. 388 / Schedule II S. No. 197 (chapter 61) 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.
Does the ₹2,500 limit apply per piece or per bill?
Per piece. Each vests & innerwear is taxed on its own sale value, so a bill with three pieces of ₹1,000 each is 5% on every piece, even though the bill total is ₹3,000.
Last updated: 04/10/2026 · 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.