HSN Code for Thermal Wear
- Product:
- Thermal Wear
- HSN Code:
- 6109
- GST Rate:
- 5% up to ₹2,500 per piece; 18% above
- Category:
- Garment
- Chapter:
- 61 — Articles of apparel and clothing accessories, knitted or crocheted
Quick Answer
The HSN code for Thermal Wear 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.
Verify before use: Thermal sets sold as a single unit can be treated differently. Confirm the heading with your CA. The GST rate is the same for all these headings.
Billing thermal wear? Kapda Stock adds HSN 6109 and the right GST to every bill.Try Kapda Stock free →
About this product
Knitted thermal inners — thermal vests, tops, long johns and sets for winter.
HSN Code
Thermal wear is knitted innerwear: tops follow the vest heading 6109, bottoms follow underpants under 6107 (men) and 6108 (women).
| HSN Code | When it applies |
|---|---|
| 6109 | Thermal vests and tops, knitted |
| 6107 | Men's thermal long johns and bottoms, knitted |
| 6108 | Women's thermal bottoms, knitted |
| 6110 | Heavier thermal pullovers and sweatshirts |
What the digits mean
| Digits | Level | Meaning |
|---|---|---|
| 61 | Chapter | Articles of apparel and clothing accessories, knitted or crocheted |
| 6109 | Heading | Thermal Wear |
| 6109 xx | 6-digit subheading | Narrows down by fibre, weight or type — needed on invoices above ₹5 crore turnover |
| 6109 xx xx | 8-digit tariff item | Used for imports and exports, and optional on domestic invoices |
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.
GST worked example
| Price per piece | GST | CGST + SGST | or IGST | Customer pays |
|---|---|---|---|---|
| ₹2,000 | 5% | ₹50 + ₹50 | ₹100 | ₹2,100 |
| ₹3,000 | 18% | ₹270 + ₹270 | ₹540 | ₹3,540 |
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
- Knitted garments are chapter 61, woven garments chapter 62 — check the fabric, not the style.
- Many headings split by who the garment is for: men's and boys' versus women's and girls'.
- The ₹2,500 limit is per piece, on that piece's sale value before GST — never on the bill total.
- A discount shown on the invoice reduces the sale value, so it can move a piece from 18% to 5%.
Also known as
Shopkeepers and suppliers also call it:
- thermal
- thermals
- thermal inner
- warmer
- body warmer
- long john
- inner wear winter
Frequently Asked Questions
What is the HSN code for Thermal Wear?
The HSN code for Thermal Wear is 6109. Depending on the exact product it can also fall under 6107, 6108, 6110. Thermal wear is knitted innerwear: tops follow the vest heading 6109, bottoms follow underpants under 6107 (men) and 6108 (women).
What GST rate applies to Thermal Wear?
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 thermal wear 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.
Why can the HSN code for Thermal Wear differ?
Thermal sets sold as a single unit can be treated differently. Confirm the heading with your CA. The GST rate is the same for all these headings.
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