HSN Code for T-Shirt
- Product:
- T-Shirt
- HSN Code:
- 6109
- GST Rate:
- 5% up to ₹2,500 per piece; 18% above
- Category:
- Garment
Quick Answer
The HSN code for T-Shirt 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
Knitted T-shirts, singlets and vests for men, women and children.
HSN Code
T-shirts, singlets and other vests, knitted or crocheted, are heading 6109 for every wearer.
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 T-Shirt?
The HSN code for T-Shirt is 6109. T-shirts, singlets and other vests, knitted or crocheted, are heading 6109 for every wearer.
What GST rate applies to T-Shirt?
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 t-shirt 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.