What is the GST (IGST) rate for HSN code 61071100?

HSN code 61071100 (Innerwear) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 61071100?

The Basic Customs Duty (BCD) for HSN code 61071100 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 61071100 cover?

HSN code 61071100 covers Innerwear. It sits under Chapter 61 – Articles of apparel and clothing accessories, knitted or crocheted, in Section XI – TEXTILES AND TEXTILE ARTICLES.

What is the unit of measurement for HSN code 61071100?

The standard unit of quantity (UQC) for HSN code 61071100 is u, as listed in the Customs Tariff.

HSN Code Finder · Product

Innerwear HSN Code 6107

Q: What is the HSN code for Innerwear?

The HSN code for Innerwear is 61071100, classified under Chapter 61 – Articles of apparel and clothing accessories, knitted or crocheted of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for innerwear?

Men's knitted underpants/briefs of cotton are classified under 61071100 and of synthetic fibres under 61071210, within heading 6107.

18% IGSTSchedule II

Men's/boys' underpants, briefs and nightwear (knitted) are classified under HSN heading 6107. Cotton and synthetic-fibre underwear each have their own tariff item.

Search any HSN code

Heading

6107

Primary code

61071100

GST / IGST

18%

Customs duty (BCD)

20%

Innerwear HSN codes & GST rates

The 8-digit HSN/HS codes under heading 6107 (men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted ---- underpants and briefs :). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
61071100	- Of cotton	18%	20%
61071210	- Of synthetic fibres whichever is higher	18%	20%

FTA preferential rates: 6 partner agreement(s) listed for 61071100; best preferential rate 0% via Japan; 6 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for innerwear?

The HSN code for innerwear is 6107 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for innerwear the most common is 61071100, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How innerwear is classified under HSN

The HSN classification for innerwear narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 612-digitArticles of apparel and clothing accessories, knitted or crocheted
61074-digit headingMEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED ---- Underpants and briefs :
6107116-digit subheadingMEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED ---- Underpants and briefs :
610711008-digit tariff item- Of cotton

Section XI — TEXTILES AND TEXTILE ARTICLES

GST on innerwear

Innerwear (HSN 6107) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 61071100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported innerwear

When innerwear (HSN 61071100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 61071100 →

Conclusion

The HSN code for innerwear is 6107 at the heading level, with 61071100 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.