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Shirts is classified under HSN headings 6105, 6205. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Shirts?
GST on Shirts as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| GST | Code | What it covers | Notification |
|---|---|---|---|
| 5% | 61 | Knitted or crocheted clothes and clothing accessories selling for up to ₹2,500 per piece are taxed at 5%. | 9/2025-CT(R), entry 388 |
| 18% | 61 | Knitted or crocheted clothing and accessories selling for more than ₹2500 per piece. | 9/2025-CT(R), entry 197 |
| 5% | 62 | Non-knitted clothes and clothing accessories selling for up to ₹2,500 per piece are taxed at 5%. | 9/2025-CT(R), entry 389 |
| 18% | 62 | Clothing and accessories, not knitted, selling for more than ₹2500 per piece. | 9/2025-CT(R), entry 198 |
GST rate on Shirts since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 5% or 12% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Shirts is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
6105 Men's or boys' shirts, knitted or crocheted
| Code | Description (as in the tariff) |
|---|---|
610510 | Of cotton |
61051010 | Shirts, hand crocheted |
61051020 | Knit shirts (other than t-shirts) and sweat shirts, other than hand crocheted |
61051090 | Other |
610520 | Of man-made fibres |
61052010 | Of synthetic fibres |
61052020 | Of artificial fibres |
610590 | Of other textile materials |
61059010 | Of silk |
61059090 | Other |
6205 Men's or boys' shirts
| Code | Description (as in the tariff) |
|---|---|
62051000 | Mens or boys shirts - of wool or fine animal hair |
620520 | Of cotton |
62052000 | Mens or boys shirts - of cotton |
62052010 | Handloom |
62052020 | Embroidered with Lucknow Chikan Craft |
62052090 | Other |
620530 | Of man-made fibres |
62053000 | Mens or boys shirts - of man-made fibres |
62053010 | Embroidered with Lucknow Chikan Craft |
62053090 | Other |
620590 | Of other textile materials |
62059010 | Mens or boys shirts - of other textile materials : of silk |
62059011 | Khadi |
62059012 | Embroidered with lucknow chikan craft |
62059019 | Other |
62059090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- T-shirts
6109 - Socks
6115 - Blankets
6301 - Umbrellas
6601 - Mattresses (Gadda)
9404 - Gold
7108 - Silver
7106 - Diamonds
7102 - Jewellery
7113 - Steel utensils
7323 - Furniture
9401 - Chairs
9401
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
