HSN Code Finder · Product
T-Shirt HSN Code 6109
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.
T-Shirt HSN codes & GST rates
The 8-digit HSN 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 itemOf 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.
T-Shirt HSN Code — FAQs
HSN code 61091000 (T-Shirt) attracts 18% IGST under Schedule II of the GST notification.
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).
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.
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).
The standard unit of quantity (UQC) for HSN code 61091000 is u, as listed in the Customs Tariff.
Knitted t-shirts and vests fall under heading 6109 — of cotton under 61091000, of synthetic fibres under 61099010, and of artificial fibres under 61099020.
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