What is the GST (IGST) rate for HSN code 61091000?

HSN code 61091000 (T-Shirt) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 61091000?

The Basic Customs Duty (BCD) for HSN code 61091000 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 61091000 cover?

HSN code 61091000 covers T-Shirt. 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 61091000?

The standard unit of quantity (UQC) for HSN code 61091000 is u, as listed in the Customs Tariff.

What is the HSN code for a t-shirt?

Knitted t-shirts and vests fall under heading 6109 — of cotton under 61091000, of synthetic fibres under 61099010, and of artificial fibres under 61099020.

HSN Code Finder · Product

T-Shirt HSN Code 6109

Q: What is the HSN code for T-Shirt?

The HSN code for T-Shirt is 61091000, classified under Chapter 61 – Articles of apparel and clothing accessories, knitted or crocheted of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

T-shirts, singlets and vests (knitted or crocheted) are classified under HSN heading 6109. The 8-digit code depends on the fibre — cotton, synthetic, artificial or silk.

Search any HSN code

Heading

6109

Primary code

61091000

GST / IGST

18%

Customs duty (BCD)

20%

T-Shirt HSN codes & GST rates

The 8-digit HSN/HS codes under heading 6109 (vests, knitted or crocheted). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
61091000	- Of cotton whichever is higher	18%	20%
61099010	-- Of synthetic fibres whichever is higher	18%	20%
61099020	-- Of artificial fibres whichever is higher	18%	20%
61099030	- Of silk whichever is higher	18%	20%

FTA preferential rates: 6 partner agreement(s) listed for 61091000; best preferential rate 0% via Japan; 6 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for t-shirt?

The HSN code for t-shirt is 6109 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for t-shirt the most common is 61091000, 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 t-shirt is classified under HSN

The HSN classification for t-shirt 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
61094-digit headingVESTS, KNITTED OR CROCHETED
6109106-digit subheadingVESTS, KNITTED OR CROCHETED
610910008-digit tariff item- Of cotton whichever is higher

Section XI — TEXTILES AND TEXTILE ARTICLES

GST on t-shirt

T-Shirt (HSN 6109) 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 61091000 — 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 t-shirt

When t-shirt (HSN 61091000) 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 61091000 →

Conclusion

The HSN code for t-shirt is 6109 at the heading level, with 61091000 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.