HSN Chapter 62: Woven Apparel & Clothing (Not Knitted) GST Rates 2026

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👔 Historic Threshold Increase for Affordable Clothing SEPTEMBER 22, 2025

GST 2.0 Expands 5% Slab from ₹1,000 to ₹2,500/Piece:
Under GST 2.0 effective September 22, 2025 and continuing through 2026, the government has TRIPLED the affordability threshold for woven garments from ₹1,000 to ₹2,500 per piece, bringing massive relief to consumers purchasing formal shirts, trousers, suits, dresses, and daily-wear clothing. This applies equally to Chapter 62 (woven/not knitted) and Chapter 61 (knitted) garments, making most branded apparel significantly cheaper while maintaining appropriate luxury taxation above ₹2,500.

Revised GST Slabs for Chapter 62 (Sept 22, 2025 Onwards):

🟢 Sale Value ≤ ₹2,500/piece: 5% GST ↓ THRESHOLD TRIPLED!
🔴 Sale Value > ₹2,500/piece: 18% GST (Luxury/designer garments)
👶 Baby Garments: 5% GST (All baby clothing, no value limit)
👔 Formal Shirts: 5% (≤₹2,500) | 18% (>₹2,500)
👖 Trousers/Jeans: 5% (≤₹2,500) | 18% (>₹2,500)
👗 All Woven Apparel: Same value-based structure applies

💰 How New GST 2.0 Value-Based System Works (Per Piece Pricing)

₹2,500 or Less

5% GST

Budget & mid-range shirts, trousers, suits, dresses, jeans, daily-wear formal & casual clothing

Above ₹2,500

18% GST

Designer wear, luxury brands, premium suits, high-fashion apparel, imported garments

🎯 GST rate depends on the sale price per piece, NOT on fabric material (cotton/polyester/silk).

🎉 Massive Consumer Relief - What Changed in GST 2.0:

✅ ₹1,001 to ₹2,500 garments: GST REDUCED from 12% to 5% ↓ 58% SAVINGS!
✅ Example: ₹2,000 formal shirt → Was 12% (₹240 GST) → Now 5% (₹100 GST) = ₹140 SAVED!
✅ ₹1,800 trousers: Was 12% → Now 5% = 7% cheaper instantly
✅ ₹2,400 suit: Was 12% → Now 5% = Major relief for formal wear
✅ Only luxury items above ₹2,500: Attract 18% GST (designer/premium fashion)

HSN Chapter 62 encompasses all articles of apparel and clothing accessories that are woven (NOT knitted or crocheted). This includes men's and boys' overcoats, suits, jackets, blazers, trousers, shirts, shorts; women's and girls' coats, suits, dresses, skirts, trousers, blouses, shorts; babies' garments; track suits, ski suits, swimwear; shawls, scarves, ties, gloves, and other woven accessories. These garments are manufactured using traditional weaving looms that create interlaced yarn structures, making them distinct from knitted garments in Chapter 61.

Under GST 2.0 effective September 22, 2025 and continuing through 2026, woven garments enjoy the same transformative value-based taxation as knitted garments: products sold at ₹2,500 or less per piece attract only 5% GST (previously threshold was ₹1,000 with 12% rate above it), while only genuinely premium/luxury woven garments priced above ₹2,500 attract 18% GST. This ensures affordability of formal wear, business attire, and daily-use woven clothing for middle-class consumers.

⚙️ GST 2026 Rate Structure for Chapter 62

🎯 NEW VALUE-BASED GST: Affordable Threshold TRIPLED to ₹2,500!

GST rates based on sale value per piece (REVISED Sept 22, 2025):

🟢 5% GST: Garments ≤ ₹2,500/piece (Was ₹1,000 threshold - TRIPLED!)
🔴 18% GST: Garments > ₹2,500/piece (Only luxury/designer fashion)
👶 5% GST: All baby garments (HSN 6209) - No value limit

Applies to ALL woven garments: Overcoats, suits, blazers, trousers, shirts, dresses, skirts, shorts, shawls, ties, accessories

⚠️ Critical Change - Compare Old vs New GST Structure:

Garment Price	Old GST (Before Sept 2025)	New GST (After Sept 22, 2025)	Impact
₹999 shirt	5%	5%	Unchanged
₹1,500 formal shirt	12%	5%	↓ 58% SAVINGS!
₹2,000 trousers	12%	5%	↓ 58% SAVINGS!
₹2,500 blazer	12%	5%	↓ 58% SAVINGS!
₹3,500 designer suit	12%	18%	Higher tax on luxury

📊 Why This Massive Threshold Increase Matters:

✅ Formal Wear Relief: Most branded shirts/trousers (₹1,000-2,500) now cheaper by 7%
✅ Business Attire: Suits, blazers under ₹2,500 stay competitive at 5%
✅ Consumer Spending: Increased disposable income stimulates apparel demand
✅ Luxury Taxation: Only designer fashion >₹2,500 attracts higher 18% GST
✅ Baby Protection: All baby garments remain at 5% regardless of price

🧥 Men's/Boys' Overcoats, Suits & Jackets (HSN 6201-6203)

Men's Formal & Outerwear - Affordable Up to ₹2,500

Men's and boys' overcoats, carcoats, anoraks, windcheaters, suits, ensembles, blazers, jackets, trousers, bib overalls, breeches, and shorts (woven, not knitted) follow the new value-based GST structure with ₹2,500 threshold.

HSN 6201-6203 - Men's/Boys' Outerwear & Suits (Woven)

HSN Code	Description	GST Rate (2026)	Typical Products
6201	Men's/boys' overcoats, carcoats, capes, anoraks, windcheaters	5% or 18%	Winter coats, wind jackets
6202	Women's/girls' overcoats, anoraks, wind-jackets (woven)	5% or 18%	Ladies' coats, jackets
6203	Men's/boys' suits, ensembles, blazers, jackets, trousers, shorts	5% or 18%	Business suits, formal trousers

👗 Women's/Girls' Suits, Dresses, Skirts (HSN 6204)

HSN 6204 - Women's/Girls' Woven Garments

HSN Code	Description	GST Rate (2026)	Examples
6204 11-19	Women's/girls' suits (wool, cotton, synthetic, other materials)	5% or 18%	Formal business suits
6204 21-29	Women's/girls' ensembles (coordinated sets)	5% or 18%	Matching top + bottom
6204 31-39	Women's/girls' jackets & blazers	5% or 18%	Office blazers, casual jackets
6204 41-49	Women's/girls' dresses	5% or 18%	Woven dresses, formal/casual
6204 51-59	Women's/girls' skirts & divided skirts	5% or 18%	Woven skirts, office wear
6204 61-69	Women's/girls' trousers, bib overalls, breeches, shorts	5% or 18%	Formal pants, casual shorts

👔 Men's/Boys' Shirts (HSN 6205)

👔 FORMAL SHIRTS - Major Relief for Office & Business Wear!

Formal woven shirts are the cornerstone of professional attire. The new ₹2,500 threshold means MOST branded formal shirts now attract only 5% GST (previously 12%), making business clothing significantly more affordable while supporting India's ready-made garment industry.

HSN 6205 - Men's/Boys' Woven Shirts

HSN Code	Description	GST Rate (2026)	Typical Products
6205 10	Men's/boys' shirts of cotton (woven)	5% or 18%	Formal cotton shirts
6205 20	Men's/boys' shirts of manmade fibres	5% or 18%	Polyester/blended shirts
6205 30	Men's/boys' shirts of wool or animal hair	5% or 18%	Woolen shirts (winter)
6205 90	Men's/boys' shirts of other textile materials	5% or 18%	Linen, silk formal shirts

💡 Formal Shirt GST Examples - Compare Old vs New Rates:

Shirt Price	Old GST	Old Tax Amount	New GST	New Tax Amount	Savings
₹699 basic	5%	₹35	5%	₹35	-
₹999 cotton	5%	₹50	5%	₹50	-
₹1,499 branded	12%	₹180	5%	₹75	₹105 SAVED!
₹1,999 premium	12%	₹240	5%	₹100	₹140 SAVED!
₹2,499 luxury cotton	12%	₹300	5%	₹125	₹175 SAVED!
₹3,500 designer	12%	₹420	18%	₹630	Higher luxury tax

👚 Women's/Girls' Blouses & Shirts (HSN 6206)

HSN 6206 - Women's/Girls' Woven Blouses & Shirts

HSN Code	Description	GST Rate (2026)	Products
6206 10-90	Women's/girls' blouses, shirts, shirt-blouses (all materials)	5% or 18%	Woven tops, office blouses

🩲 Men's/Boys' Innerwear (HSN 6207)

HSN 6207 - Men's/Boys' Woven Innerwear & Nightwear

HSN Code	Description	GST Rate (2026)	Products
6207 11-19	Men's/boys' underpants & briefs (woven)	5% or 18%	Woven underwear
6207 21-29	Men's/boys' nightshirts & pyjamas	5% or 18%	Night suits, pajama sets
6207 91-99	Men's/boys' bathrobes, dressing gowns, similar articles	5% or 18%	Woven robes

👙 Women's/Girls' Innerwear (HSN 6208)

HSN 6208 - Women's/Girls' Woven Innerwear & Nightwear

HSN Code	Description	GST Rate (2026)	Products
6208 11-19	Women's/girls' slips & petticoats	5% or 18%	Inner wear, petticoats
6208 21-29	Women's/girls' nightdresses & pyjamas	5% or 18%	Nighties, pajama sets
6208 91-99	Women's/girls' briefs, panties, bathrobes, dressing gowns	5% or 18%	Underwear, robes

👶 Baby Garments & Clothing Accessories (HSN 6209)

👶 SPECIAL BENEFIT: All Baby Garments REMAIN at 5% GST!

Regardless of price, ALL baby garments continue to attract only 5% GST (unchanged from previous years). This special provision ensures affordability of infant and children's clothing, supporting families. No ₹2,500 threshold applies to baby items - even premium baby clothing stays at 5%!

HSN 6209 - Babies' Woven Garments & Accessories

HSN Code	Description	GST Rate (2026)	Products
6209 10-90	Babies' garments & accessories (all materials, woven)	5%	Baby suits, frocks, clothing

🩱 Brassieres, Corsets & Similar Articles (HSN 6212)

HSN 6212 - Brassieres, Girdles, Corsets & Body Support Garments

HSN Code	Description	GST Rate (2026)	Products
6212 10-90	Brassieres, girdles, corsets, braces, suspenders, garters	5% or 18%	Bras, support garments

🏃 Track Suits, Ski Suits & Swimwear (HSN 6211)

HSN 6211 - Track Suits, Ski Suits, Swimwear & Other Garments

HSN Code	Description	GST Rate (2026)	Products
6211 11-12	Men's/boys' swimwear	5% or 18%	Swimming trunks, swim shorts
6211 20	Ski suits	5% or 18%	Winter sports apparel
6211 31-43	Men's/boys' other garments (track suits, raincoats, etc.)	5% or 18%	Sports wear, outdoor clothing
6211 41-49	Women's/girls' other garments	5% or 18%	Track suits, sports clothing

🧣 Other Woven Garments & Accessories (HSN 6213-6217)

HSN 6213-6217 - Specialized Woven Garments & Accessories

HSN Code	Description	GST Rate (2026)	Products
6213	Handkerchiefs	5% or 18%	Pocket handkerchiefs
6214	Shawls, scarves, mufflers, mantillas, veils	5% or 18%	Fashion accessories
6215	Ties, bow ties, cravats	5% or 18%	Formal neckwear
6216	Gloves, mittens, mitts	5% or 18%	Winter gloves, sports gloves
6217	Other made-up clothing accessories	5% or 18%	Parts of garments, accessories

🧮 GST 2026 Calculator for Chapter 62 Items

Woven Garments GST Calculator - 2026 New Value-Based System

Calculate GST for shirts, trousers, suits, dresses & all woven apparel with NEW ₹2,500 threshold:

Garment Sale Price (₹/piece):

Garment Type:

GST 2026 Calculation Formula (NEW Value-Based):
If Sale Price ≤ ₹2,500/piece: GST = 5% NEW THRESHOLD!
If Sale Price > ₹2,500/piece: GST = 18%
Baby Garments: Always 5% GST (no value limit)

CGST = (Sale Price × GST%) ÷ 2
SGST = (Sale Price × GST%) ÷ 2
Total Amount = Sale Price + GST

📋 GST 2026 Compliance Points for Chapter 62

👔 Formal Wear Retailers

Most shirts/trousers (≤₹2,500): 5% GST
Designer suits (>₹2,500): 18% GST
Business attire benefits from expanded 5% slab
Check MRP/sale price per piece
Maintain proper invoicing

🏬 Apparel Retailers

₹2,500 threshold is critical (not ₹1,000)
Apply correct GST rate on bills
Baby items always at 5%
Branded mid-range NOW 5% (was 12%)
ITC available on fabric purchases

🧵 Garment Manufacturers

Mid-range production: mostly 5% GST
Premium collections: 18% GST
Pricing strategy impacts GST
₹2,499 vs ₹2,501 matters significantly
Claim ITC on woven fabric (5%)

👶 Baby Product Retailers

All baby garments: 5% GST
No value limit for infants
Premium baby clothes also 5%
Simpler compliance
Supports child welfare

🎯 GST 2026 Sector Impact Analysis

Transformative Impact of GST 2.0 Threshold Increase

👔 Formal Wear Relief: Shirts/trousers ₹1,001-2,500 now 7% cheaper (was 12%, now 5%)
🏢 Business Attire: Most branded office wear under ₹2,500 maintains affordability at 5%
🏭 Employment: Ready-made garment sector supports millions of jobs, lower GST boosts demand
👶 Child Welfare: All baby garments remain at 5% supporting families with infants
🌍 Export Growth: Indian woven garment exports benefit from lower input costs
💼 Luxury Taxation: 18% GST on >₹2,500 garments ensures appropriate taxation of designer fashion

Why ₹2,500 Threshold is Game-Changing for Woven Apparel

⚖️ Social Equity: 5% GST covers nearly ALL daily-wear & formal clothing
💰 Consumer Savings: ₹1,999 shirt saves ₹140 GST (was ₹240, now ₹100)
🧵 Industry Boost: Garment manufacturers benefit from mass-market 5% rate
🛒 Demand Stimulus: Lower prices increase disposable income & apparel spending
🎯 Smart Taxation: Only genuine luxury fashion above ₹2,500 attracts higher 18% GST

❓ Frequently Asked Questions (FAQs) - HSN Chapter 62

Q1: What is the NEW GST rate on formal shirts in 2026?

Answer: Formal woven shirts (HSN 6205) follow REVISED value-based GST taxation effective September 22, 2025:

5% GST: If sale price is ₹2,500 or less per piece NEW THRESHOLD!
18% GST: If sale price exceeds ₹2,500 per piece (luxury/designer)

Examples (NEW vs OLD):

₹699 basic shirt → 5% GST (unchanged)
₹1,499 branded shirt → 5% GST (Was 12%, now 5% = 58% savings!)
₹1,999 premium shirt → 5% GST (Was 12%, now 5%)
₹2,499 luxury cotton shirt → 5% GST (Was 12%, now 5%)
₹3,500 designer shirt → 18% GST (luxury fashion)

Q2: When did the GST threshold change from ₹1,000 to ₹2,500 for woven garments?

Answer: The threshold was TRIPLED from ₹1,000 to ₹2,500 on September 22, 2025 as part of GST 2.0 reforms, applicable to BOTH Chapter 61 (knitted) and Chapter 62 (woven) garments.

Q3: Are all baby garments still taxed at 5% GST regardless of price?

Answer: Yes! All baby garments (HSN 6209 for woven) continue to attract 5% GST regardless of sale price (unchanged). Even premium/branded baby clothing priced above ₹2,500 attracts only 5% GST.

Q4: What is the difference between Chapter 61 and Chapter 62 garments?

Answer: The key difference is manufacturing method:

Chapter 61: KNITTED or CROCHETED garments (looped yarn structure) - T-shirts, sweaters, knitwear
Chapter 62: WOVEN garments (interlaced yarn structure) - Formal shirts, trousers, suits, dresses

BOTH chapters follow the SAME GST structure: 5% (≤₹2,500) | 18% (>₹2,500)

Q5: How much money do I save on a ₹2,000 formal shirt under new GST?

Answer: You save ₹140 on every ₹2,000 formal shirt!

Calculation:

OLD System (Before Sept 2025): ₹2,000 + 12% = ₹2,240 (GST = ₹240)
NEW System (After Sept 2025): ₹2,000 + 5% = ₹2,100 (GST = ₹100)
Your Savings: ₹240 - ₹100 = ₹140 SAVED!

Q6: Do trousers and jeans also follow the NEW ₹2,500 threshold?

Answer: Yes! Trousers, jeans, and formal pants (HSN 6203/6204) follow the same NEW value-based GST structure:

5% GST: If sale price ≤ ₹2,500/piece
18% GST: If sale price > ₹2,500/piece

Q7: Can garment manufacturers claim ITC on fabric GST?

Answer: Yes, registered garment manufacturers can claim full Input Tax Credit (ITC) on 5% GST paid on woven fabric purchases when:

✅ Used for manufacturing taxable garments
✅ Proper GST invoices maintained
✅ Business is GST registered and compliant

Q8: Why did luxury garments go from 12% to 18% GST?

Answer: Under GST 2.0, the government rationalized apparel taxation:

Mass-Market (≤₹2,500): Reduced to 5% to support affordability
Luxury/Designer (>₹2,500): Increased to 18% for appropriate luxury taxation

This ensures social equity - luxury pays more, basics are affordable.

Q9: Is GST rate different for cotton vs synthetic woven garments?

Answer: No! GST rate is based on sale value per piece, NOT on fabric material. Cotton, polyester, silk, wool - ALL follow the same value-based structure.

Q10: What GST applies to business suits and blazers?

Answer: Business suits and blazers (HSN 6203/6204) follow value-based GST:

5% GST: Suits/blazers ≤ ₹2,500/piece
18% GST: Designer suits/blazers > ₹2,500/piece

Most mid-range business suits now benefit from 5% GST!