HSN Code 6109T-shirts — GST 5%

Chapter 61 — Knitted/Crocheted Clothing · Goods (HSN)

HSN code
6109
GST rate
5%
Type
goods

Full description

T-shirts, singlets and other vests, knitted (cotton/synthetic)

Why this code: Any knitted T-shirt, vest, tank top or polo — cotton, synthetic, blend — sits under HSN 6109. Rate switches above the ₹1000 sale-price threshold.

Conditional note: Apparel sale price ≤ ₹1000 per piece = 5% GST. Apparel sale price > ₹1000 per piece = 12% GST. Threshold is per piece (the maximum retail sale price), not per invoice.

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST
2.5%
SGST / UTGST
2.5%
IGST
5%

Common keywords & aliases

If your invoice description contains any of these terms, HSN 6109 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

t-shirttshirtteecotton t-shirtvestsingletpolo t-shirtround necktank topbaniantshirt cottonpremium tshirt

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

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Paste your product or service description and the matcher will suggest the most likely HSN/SAC code with the GST rate attached.

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Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-04-01. Rates can change between notifications — verify before invoicing.