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T-shirts is classified under HSN heading 6109. 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 T-shirts?
GST on T-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 |
GST rate on T-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 T-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.
6109 T-shirts, singlets and other vests, knitted or crocheted
| Code | Description (as in the tariff) |
|---|---|
610910 | Of cotton |
61091000 | Of cotton |
610990 | Of other textile materials |
61099010 | Of synthetic fibres |
61099020 | Of artificial fibres |
61099030 | Of silk |
61099040 | Of wool or fine animal hair |
61099090 | 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
- Shirts
6105 - Socks
6115 - Jeans and trousers
6203 - Helmets
6506 - Paints
3208 - Ceramic tiles
6907 - Marble and granite
6802 - Plywood
4412 - Plastic (PVC) pipes
3917 - Aluminium sheets and sections
7604 - Steel angles and sections
7216 - Nails, screws and bolts
7317
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.
