T Shirt HSN Code 6109: Fabric Type, Classification & GST Rate

What is HSN Code 6109?

HSN Code 6109 is part of the international Harmonised System of Nomenclature, covering "T-shirts, singlets and other vests, knitted or crocheted". This code is critical for manufacturers, sellers, and exporters dealing in knitted T-shirts, ensuring correct classification for GST, customs, and trade compliance in India.

Fabric Type & Classification under HSN 6109

• HSN 6109 focuses on garments that are knitted or crocheted, not woven.
• The main fabric categories include:
  • Cotton (61091000)
  • Synthetic fibres (61099010)
  • Artificial fibres (61099020)
  • Silk (61099030)
  • Wool or fine animal hair (61099040)
  • Other textile materials (61099090)
• The garment type must be upper-body (e.g., T-shirts, singlets, vests) and knitted/crocheted—not woven or tailored as shirts.

GST Rates & Exemptions for HSN Code 6109

The GST rates for T-shirts under HSN 6109 depend on the per-piece sale value:

• If sale price per T-shirt is ₹1000 or less: GST is 5%
• If sale price per T-shirt is above ₹1000: GST is 12%
• Recent updates (as of September 2025): No material-based exemption—both cotton and synthetic T-shirts follow the value-based slabs. Branded and high-value items are not given any further special GST slab.

T-Shirt HSN 6109 GST Rate Table

GST slab is purely value driven: ₹1000 or less (5%); above ₹1000 (12%). No GST Cess as of latest update.

Classification must match knitted or crocheted upper-body wear under HSN code 6109, not formal woven shirts (which fall in HSN 6205/6206).

GST Classification & Compliance for Apparel under HSN Code 6109

GST Slabs (Value-Based):

• ₹1,000 or less (per unit): 5% GST
• Above ₹1,000 (per unit): 12% GST Note: No GST Cess applicable as per the latest update.

HSN Code Classification

• Garments must be classified under HSN 6109 if they are upper-body wear made of knitted or crocheted fabric (e.g., T-shirts, polo shirts, tank tops).
• Do not classify under HSN 6205/6206, which are meant for formal woven shirts.

Important Notes

1. GST rates are determined solely by the per-piece sale price, irrespective of material composition (e.g., cotton, polyester).
2. Product classification must align with both garment type and method of manufacture (knitted vs. woven).
3. Use the correct HSN sub-code in all export documentation and customs filings to ensure compliance and avoid penalties or shipment delays.

Explore Gimbooks HSN/SAC code & GST Rate finder

GST Rates Applicable Under 6109

• Major e-commerce and retail sellers must use HSN 6109 for all knitted T-shirts at invoice level.
• GST to be charged at 5% if MRP is ₹1000 or less, otherwise 12% regardless of fabric.
• High-value, designer, and imported T-shirts fall under the 12% slab by default if unit value crosses ₹1000.

What’s Included in HSN 6109 Category?

• All types of knitted or crocheted T-shirts, singlets, and vests—irrespective of gender or age.
• Items intended for upper-body wear, not formal shirts or woven tops (which come under 6205/6206).
• Includes fashion, sports, promotional, children’s, branded, and unbranded T-shirts.

Key Exemptions Under GST for 6109

• No GST exemption for cotton or unbranded T-shirts if price is above the ₹1000 slab.
• Items used for charitable distribution below ₹1000/unit may still attract 5% GST unless categorized as exempt under special schemes—consult a GST professional for recent notifications.

Input Tax Credit (ITC) Rules for T-Shirt Sellers

• Businesses registered under GST can claim input tax credit on GST paid for raw materials, packaging, transport, and job work.
• Proper HSN and GST rate use is crucial on purchase and sale invoices to claim correct ITC.
• ITC not allowed on items bought for personal consumption or free distribution.

GST on Combo Packs & Custom Printing

• Combo packs (e.g., T-shirt + cap) are taxed based on the highest GST component unless separately invoiced.
• Custom printed T-shirts are taxed under HSN 6109 if the main item remains a T-shirt by design.

Common Mistakes in T-Shirt GST

• Classifying woven shirts as HSN 6109 instead of 6205.
• Charging only 5% GST for premium, branded, or designer T-shirts above ₹1000/unit.
• Using 4-digit codes on GST returns when a 6-digit or 8-digit HSN is required for export or B2B invoices.

Conclusion

Accurate use of HSN Code 6109 and correct GST rate application ensure compliance, avoid fines, and improve transparency for both businesses and consumers in India’s apparel market.

Also check - Transportation HSN Code 9965: GST Rate & Service Scope Explained

FAQs: HSN Code 6109 & T-Shirt GST

What is HSN 6109?

HSN 6109 refers to "T-shirts, singlets and other vests, knitted or crocheted," regardless of fabric but only for knitted or crocheted garments.

What’s the standard GST rate?

T-shirts up to ₹1000/unit attract 5% GST; those above ₹1000/unit attract 12%, irrespective of fabric type.

Can ITC be claimed?

Yes, GST-registered businesses can claim ITC on input goods and services used in making/selling T-shirts under HSN 6109, subject to correct invoicing and usage.

Are any T-shirts tax-exempt?

No general exemption—for both branded and unbranded, cotton and synthetic, GST rate is value-based. Check for occasional notifications for charitable schemes or exemptions.