HSN Code 6109T-shirts — GST 5%

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

HSN code
6109
UQC: NOS
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%

Copy as invoice line

HSN: 6109 | Rate: 5% (CGST 2.5 + SGST 2.5) | UQC: NOS

Create an invoice with this HSNFree GST-compliant invoices via InvoiceOS — Part of KLI. Opens with HSN 6109 and 5% prefilled.

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 tshirtkapdakapdeganjibaniyanthuniluga

Related HSN codes

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

Looking up a different item?

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

Search HSN codes →

HSN reporting requirement by turnover

  • Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 6109)
  • Turnover ≥ ₹5 Cr → First 6 digits (use the 6-digit child of 6109)
  • e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 6109 on the CBIC portal)

GST 2.0 note: Dataset reflects GST 2.0 reforms effective 22-Sep-2025 on 6 audit-flagged entries (2202, 2402, 2403, 2704, 8703, 8711). All other entries still reflect pre-reform rates — verify before invoicing.

Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-10-01. Rates can change between notifications — verify before invoicing.

Notification: 1/2017-CT(R) Schedule I as amended by 14/2021, effective from 2022-01-01.