Guide
HSN codes for clothes, sarees and readymade garments
What is the HSN code for readymade garments?
Readymade garments are in HSN chapter 61 if the fabric is knitted or crocheted (T-shirts 6109, sweaters 6110) and chapter 62 if it is woven (men’s shirts 6205, men’s trousers and jeans 6203, women’s suits, dresses and trousers 6204, blouses and tops 6206). Sarees sold as fabric take the code of their fabric, such as 5007 for silk or 5208 to 5212 for cotton. Shops with turnover up to ₹5 crore must print 4 digits on B2B tax invoices (optional on bills to ordinary customers); above ₹5 crore, 6 digits on every invoice.
Knitted or woven: the first thing to check
Most mistakes in garment HSN codes come from one question: is the fabric knitted or woven? The same item has two headings.
| Chapter 61: knitted or crocheted | Chapter 62: not knitted (woven) | |
|---|---|---|
| How the fabric looks | Rows of small loops, stretches easily | Threads crossing over and under, little stretch |
| Typical pieces | T-shirts, vests, sweaters, hosiery, leggings, track pants, most innerwear, many baby clothes | Formal shirts, jeans, trousers, most kurtis and suits, saree blouses, lehengas, jackets |
| Example | Cotton T-shirt: 6109 | Cotton shirt: 6205 |
HSN code list for clothes (4-digit headings)
| Item | Woven (chapter 62) | Knitted (chapter 61) | Notes |
|---|---|---|---|
| Men’s shirts | 6205 | 6105 | Men’s kurtas are often billed as shirts (6205) or “other garments” (6211): confirm with your CA |
| Women’s blouses, shirts, tops, saree blouses | 6206 | 6106 | Kurtis cut as tops are usually filed here |
| T-shirts, vests, singlets | see 6207 / 6208 | 6109 | Almost all T-shirts are knitted |
| Men’s suits, blazers, trousers, jeans, shorts | 6203 | 6103 | Jeans for men: 6203 |
| Women’s suits, salwar suit sets, dresses, skirts, lehengas, trousers, jeans | 6204 | 6104 | Leggings are usually knitted trousers: 6104 |
| Jackets, coats, overcoats | 6201 (men), 6202 (women) | 6101, 6102 | Blazers sold with a suit go with the suit |
| Sweaters, cardigans, sweatshirts, hoodies | — | 6110 | Woven jackets go to 6201 / 6202 |
| Track suits, swimwear, other garments | 6211 | 6112, 6114 | 6211 also covers many “other” garments |
| Nightwear, pyjamas, men’s innerwear | 6207 | 6107 | |
| Nighties, petticoats, slips, women’s innerwear | 6208 | 6108 | Saree petticoats: usually 6208 |
| Bras | 6212 | 6212 | Same heading whether knitted or not |
| Babies’ garments and accessories | 6209 | 6111 | For babies; bigger kids’ clothes go by item (shirt, frock, trousers) |
| Socks, stockings, tights | — | 6115 | |
| Shawls, stoles, dupattas, scarves | 6214 | 6117 | |
| Handkerchiefs | 6213 | — | |
| Ties | 6215 | 6117 |
Not garments, but sold in many clothing shops:
| Item | HSN | Notes |
|---|---|---|
| Sarees and unstitched dress material | By fabric: 5007 (silk), 5208–5212 (cotton), 5407 (synthetic filament, e.g. polyester), 5408 (artificial filament, e.g. viscose art silk), 5512–5516 (synthetic staple) | Treated as fabric, not as garments; tax sites list fabric at 5% at any price |
| Bedsheets, pillow covers, towels | 6302 | Made-up textile articles (chapter 63); confirm the rate with your CA |
| Curtains | 6303 | Chapter 63 |
| Footwear | 6401–6405 | Same ₹2,500 per pair rule as clothes; see footwear shops |
6-digit codes for common items
If your turnover was above ₹5 crore last year, every invoice needs 6 digits. The 6-digit subheading adds the fabric. Common ones:
| Item | 6-digit HSN |
|---|---|
| T-shirt, cotton (knitted) | 6109 10 |
| T-shirt, other fabrics such as polyester (knitted) | 6109 90 |
| Men’s shirt, cotton (woven) | 6205 20 |
| Men’s shirt, man-made fibres (woven) | 6205 30 |
| Men’s trousers or jeans, cotton (woven) | 6203 42 |
| Women’s trousers or jeans, cotton (woven) | 6204 62 |
| Women’s dress, cotton (woven) | 6204 42 |
| Women’s blouse or top, cotton (woven) | 6206 30 |
| Sweater or sweatshirt, cotton (knitted) | 6110 20 |
| Sweater or sweatshirt, man-made fibres (knitted) | 6110 30 |
| Petticoat, cotton or other (woven) | 6208 19 |
| Baby clothes, cotton (woven / knitted) | 6209 20 / 6111 20 |
The 8-digit code adds India’s tariff item and is needed mainly for imports and exports. Search any code on the GST portal HSN search.
How many HSN digits does my bill need?
| Your turnover last financial year | Bills to GST-registered buyers (B2B) | Bills to ordinary customers (B2C) |
|---|---|---|
| Up to ₹5 crore | 4 digits, required | Optional |
| Above ₹5 crore | 6 digits, required | 6 digits, required |
Source: Notification No. 78/2020-Central Tax (15 October 2020, in force from 1 April 2021); see the GSTN advisory on HSN reporting. The HSN summary in your GSTR-1 uses the same minimum digits. Most small clothing shops print 4 digits on every bill anyway: it costs nothing and the CA’s HSN summary is ready.
GST rate by HSN code
| HSN | GST from 22 September 2025 |
|---|---|
| Chapters 61 and 62 (garments and clothing accessories) | 5% when one piece sells for ₹2,500 or less, 18% above (price after discount, without GST) |
| Fabric chapters 50 to 55, including sarees sold as fabric | Listed at 5% by tax sites, at any price |
| Chapter 64 (footwear) | 5% up to ₹2,500 a pair, 18% above |
Rates from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025. Worked bills, MRP tags and a calculator: GST on clothes: 5% or 18%? What else a tax invoice must show: GST bill format for clothing shops.
Find the right code in five steps
Name the item
Shirt, trousers, dress, blouse, T-shirt, saree, nightwear or baby clothes.
Knitted or woven?
Loops and stretch: chapter 61. Criss-cross threads: chapter 62.
Pick the heading
Use the tables above; add the fabric digits if you need 6.
Check it once
Compare with your supplier’s invoice for the same item, or the GST portal’s HSN search, and confirm with your CA.
Save it per category
Add it to the category in your billing app so you never type it again.
HSN codes in Tap & Bill
Add the HSN once to each category on Prices & categories (Shirt 6205, Jeans 6203, Kurti 6206, Saree 5208…), or bring them in with your items from an Excel file. With GST tax invoice switched on, every bill prints the HSN on the item line with CGST and SGST, on the thermal receipt and the PDF. At month end the GST report gives your CA an HSN-wise summary, rate-wise B2B and B2C sales and credit notes. Bills of shops set to No GST don’t show HSN (it isn’t needed there). See GST billing; in Hindi: कपड़े की दुकान का GST बिल.
Kapde ka HSN code kya hota hai? Readymade kapde ka HSN chapter 61 (knitted) ya 62 (woven) se shuru hota hai, jaise T-shirt 6109 aur shirt 6205; saree ka HSN uske kapde (fabric) se tay hota hai.