T-Shirts HSN Code & GST Rate

The HSN code for T-shirts is 6109 when the T-shirts are knitted or crocheted. More specific HSN codes apply depending on the textile material, such as 61091000 for cotton T-shirts and codes under 610990 for T-shirts made from other textile materials.

What Is the HSN Code for T-Shirts?

The main HSN code for T-shirts, singlets and other vests, knitted or crocheted, is 6109.

For a more precise classification:

• 61091000 – T-shirts, singlets and other vests made of cotton

• 61099010 – Made of synthetic fibres

• 61099020 – Made of artificial fibres

• 61099030 – Made of silk

• 61099040 – Made of wool or fine animal hair

• 61099090 – Made of other textile materials

The correct HSN therefore depends mainly on the material composition of the T-shirt.

T-Shirts HSN Code 

The ₹2,500 GST threshold applies to apparel under Chapter 61 from 22 September 2025.

T-Shirts HSN Code Details

T-shirts are classified under the following HSN hierarchy:

For GST invoicing, many businesses may use the applicable four-, six- or eight-digit HSN depending on the reporting requirement and nature of the transaction.

HSN Codes for Different Types of T-Shirts

The more specific T-shirt HSN code is generally determined by the textile material.

For example, a conventional knitted cotton T-shirt is classified under HSN 61091000, while a knitted polyester T-shirt may fall under 61099010 as a synthetic-fibre garment.

GST Rate on T-Shirts

The GST rate on T-shirts depends on their sale value per piece.

For applicable intra-state sales:

• 5% GST = 2.5% CGST + 2.5% SGST

• 18% GST = 9% CGST + 9% SGST

For applicable inter-state sales, IGST is charged at the corresponding rate.

The Government increased the threshold for the 5% apparel GST rate from ₹1,000 to ₹2,500 per piece, effective from 22 September 2025.

Example

If a knitted cotton T-shirt is sold for ₹800 per piece, it falls under HSN 61091000, with GST generally charged at 5%.

If a T-shirt is sold for ₹3,000 per piece, the applicable GST rate is generally 18% under the current apparel value-based rate structure.

What Is Included Under HSN 6109?

HSN 6109 covers:

• T-shirts

• Singlets

• Vests

• Similar knitted or crocheted upper-body garments

The heading specifically applies to products that are knitted or crocheted.

The material can include:

• Cotton

• Synthetic fibres such as polyester

• Artificial fibres

• Silk

• Wool or fine animal hair

• Other textile materials

How to Choose the Correct HSN Code for T-Shirts

For most T-shirts, start with HSN heading 6109, then identify the material used.

1. Confirm that the garment is a T-shirt

The product should fall within the category of T-shirts, singlets or similar vests.

2. Check whether it is knitted or crocheted

HSN 6109 falls under Chapter 61, which covers knitted or crocheted apparel.

3. Identify the textile material

Use the material composition to select the more specific code:

• Cotton → 61091000

• Synthetic fibres → 61099010

• Artificial fibres → 61099020

• Silk → 61099030

• Wool or fine animal hair → 61099040

• Other textile materials → 61099090

4. Check the sale value for GST

The HSN may remain the same, but the GST rate can change depending on whether the sale value is up to ₹2,500 or above ₹2,500 per piece.

How to Add T-Shirt HSN Code to an Invoice

When creating a GST invoice for T-shirts:

1. Add the product name, such as Cotton T-shirt.

2. Enter the applicable HSN code, such as 61091000.

3. Enter the quantity and price per piece.

4. Apply the applicable GST rate based on the sale value.

5. Add CGST and SGST for an applicable intra-state supply or IGST for an applicable inter-state supply.

6. Include the required GST invoice details.

In myBillBook, businesses can add an HSN code while creating an item. The software also provides an option to search for the relevant HSN code and configure GST details for that item.

Related HSN Codes

Businesses dealing in apparel may also need nearby classifications depending on the garment type.

Do not classify every upper-body garment as a T-shirt under 6109. The construction and type of garment should be considered before choosing the HSN.

Find T-Shirt HSN Codes with myBillBook

Choosing the correct HSN code helps apparel businesses apply the appropriate GST rate and maintain accurate invoices.

With myBillBook, you can search for an HSN code using the product name or description and use the relevant code while creating GST invoices.

Sources

• Press Information Bureau, Government of India — GST Reforms in Textiles, Apparel and Logistics, September 2025

• GST Council / PIB — GST rate rationalisation for Chapter 61 apparel

• Indian HSN/Customs Tariff classification — Heading 6109 and material-specific tariff items

Last reviewed: 25 September 2026

GST rates and classifications may be amended through government notifications. Businesses should verify the applicable rate and classification for their exact product where necessary.