HSN Code 6109 — T-shirts
HSN code 6109 covers T-Shirts, Singlets and Other Vests, Knitted or Crocheted. Under GST 2.0 (effective 22 September 2025), HSN 6109 (t-shirts) is taxed at 5% GST. This code falls under Chapter 61 — Articles of apparel and clothing accessories, knitted or crocheted.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 6109 at a glance
| HSN Code | 6109 |
| Description | T-Shirts, Singlets and Other Vests, Knitted or Crocheted |
| GST Rate (GST 2.0) | 5% |
| Chapter | Chapter 61 — Articles of apparel and clothing accessories, knitted or crocheted |
| Heading | 6109 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 6109
HSN heading 6109 covers T-shirts, singlets and other vests when they are knitted or crocheted — the everyday casual tops most Indian wholesalers and garment exporters stock by the dozen. Think round-neck and polo-style cotton tees, sleeveless ganji vests, printed graphic T-shirts and plain undershirts, as long as the fabric is knitted or crocheted rather than woven (woven shirts sit under Chapter 62 instead). Under GST 2.0, apparel of this kind attracts 5%, placing it in the lower 5% slab. On a tax invoice you state 6109 as the heading; in practice the precise item lives in a 6 or 8-digit sub-code beneath it, for example separating men's/boys' cotton T-shirts from those of other textile materials. Because the digit depth you must print is turnover-linked, a dealer with aggregate turnover up to Rs 5 crore can show the 4-digit 6109 on B2B invoices, while a larger business must drill down to 6 digits. The same code flows into your GSTR-1 HSN summary and onto e-way bills for stock movements. Classification tip: check the construction first — if the fabric stretches because it is knitted, 6109 is your starting point, not the woven-shirt headings.
Sub-classifications under HSN 6109
8 more specific 6- and 8-digit codes fall under 6109 (t-shirts). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 610910 | Of Cotton | 5% |
| 610990 | Of Other Textile Materials : | 5% |
| 61091000 | Of Cotton | 5% |
| 61099010 | Of Synthetic Fibres | 5% |
| 61099020 | Of Artificial Fibres | 5% |
| 61099030 | Of Silk | 5% |
| 61099040 | Of Wool or Fine Animal Hair | 5% |
| 61099090 | Other | 5% |
Frequently Asked Questions
Is a plain cotton T-shirt classified under HSN 6109 at 5% GST?
My invoice shows a woven dress shirt — can I still use HSN 6109?
What is the HSN code for t-shirts?
What is the GST rate on t-shirts?
Which chapter does HSN code 6109 belong to?
Is the HSN code 6109 mandatory on invoices for t-shirts?
Related HSN codes in Chapter 61
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