HSN Chapter 61: Knitted/Crocheted Apparel & Clothing GST Rates 2026
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🚀 Use Complete HSN Rate Finder👕 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 knitted garments from ₹1,000 to ₹2,500 per piece, bringing massive relief to middle-class consumers and boosting India's ₹2 lakh crore+ apparel industry including Tiruppur's knitwear cluster. This reform makes most daily-wear clothing significantly cheaper while maintaining appropriate taxation on luxury/premium fashion above ₹2,500.
Revised GST Slabs for Chapter 61 (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 - unchanged)
- 🎽 T-shirts: 5% (≤₹2,500) | 18% (>₹2,500)
- 🧥 Sweaters: 5% (≤₹2,500) | 18% (>₹2,500)
- 👗 All Knitwear: 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 t-shirts, sweaters, jeans, innerwear, most daily-wear clothing for common consumers
Above ₹2,500
18% GST
Designer wear, luxury brands, premium fashion labels, high-value garments
🎯 GST rate depends on the sale price per piece, NOT on fabric material (cotton/synthetic/wool).
🎉 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 branded t-shirt → Was 12% (₹240 GST) → Now 5% (₹100 GST) = ₹140 SAVED!
- ✅ ₹1,500 jeans: Was 12% → Now 5% = 7% cheaper instantly
- ✅ ₹2,400 sweater: Was 12% → Now 5% = Major relief for winter wear
- ✅ Only luxury items above ₹2,500: Attract 18% GST (designer/premium fashion)
HSN Chapter 61 encompasses all articles of apparel and clothing accessories that are knitted or crocheted (NOT woven). This includes men's and boys' overcoats, jackets, suits, trousers, shirts, innerwear; women's and girls' coats, suits, dresses, skirts, trousers, blouses, innerwear; t-shirts and singlets; babies' garments; track suits, ski suits, swimwear; sweaters, pullovers, cardigans; gloves, scarves, ties, and other knitted accessories. These garments are manufactured using knitting machines that create looped textile structures.
Under GST 2.0 effective September 22, 2025 and continuing through 2026, the government has implemented a transformative value-based taxation system with dramatically expanded affordability threshold: garments 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 garments priced above ₹2,500 attract 18% GST. This reform delivers massive relief to middle-class consumers while ensuring appropriate taxation of designer fashion segments.
⚙️ GST 2026 Rate Structure for Chapter 61
🎯 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 6111) - No value limit (unchanged)
Applies to ALL knitted garments: Overcoats, suits, jackets, trousers, shirts, t-shirts, sweaters, dresses, skirts, innerwear, swimwear, track suits, accessories
⚠️ Critical Change - Compare Old vs New GST Structure:
| Garment Price | Old GST (Before Sept 2025) | New GST (After Sept 22, 2025) | Impact |
|---|---|---|---|
| ₹999 t-shirt | 5% | 5% | Unchanged |
| ₹1,500 jeans | 12% | 5% | ↓ 58% SAVINGS! |
| ₹2,000 branded shirt | 12% | 5% | ↓ 58% SAVINGS! |
| ₹2,500 sweater | 12% | 5% | ↓ 58% SAVINGS! |
| ₹3,000 designer t-shirt | 12% | 18% | Higher tax on luxury |
📊 Why This Massive Threshold Increase Matters:
- ✅ Middle-Class Relief: Most branded garments (₹1,000-2,500) now cheaper by 7%
- ✅ Tiruppur Boost: Export-quality garments ≤₹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, Jackets & Suits (HSN 6101-6103)
Men's Outerwear - Affordable Up to ₹2,500
Men's and boys' overcoats, carcoats, cloaks, anoraks, jackets, blazers, suits, ensembles, trousers, bib overalls, breeches, and shorts (knitted) follow the new value-based GST structure with ₹2,500 threshold.
HSN 6101-6103 - Men's/Boys' Outerwear (Knitted)
| HSN Code | Description | GST Rate (2026) | Determination |
|---|---|---|---|
| 6101 | Men's/boys' overcoats, carcoats, capes, cloaks, anoraks, jackets | 5% or 18% | 5% if ≤₹2,500/piece, else 18% |
| 6102 | Women's/girls' overcoats, anoraks, wind-jackets (knitted) | 5% or 18% | Based on sale value per piece |
| 6103 | Men's/boys' suits, ensembles, jackets, trousers, bib overalls, shorts | 5% or 18% | 5% if ≤₹2,500/piece, else 18% |
👗 Women's/Girls' Suits, Dresses, Skirts (HSN 6104)
HSN 6104 - Women's/Girls' Garments (Knitted)
| HSN Code | Description | GST Rate (2026) | Examples |
|---|---|---|---|
| 6104 11-19 | Women's/girls' suits (wool, cotton, synthetic, other materials) | 5% or 18% | Pantsuits, formal suits |
| 6104 21-29 | Women's/girls' ensembles (coordinated sets) | 5% or 18% | Matching top + bottom sets |
| 6104 31-39 | Women's/girls' jackets & blazers | 5% or 18% | Knitted blazers, cardigans |
| 6104 41-49 | Women's/girls' dresses | 5% or 18% | Knit dresses, casual/formal |
| 6104 51-59 | Women's/girls' skirts & divided skirts | 5% or 18% | Knitted skirts |
| 6104 61-69 | Women's/girls' trousers, bib overalls, breeches, shorts | 5% or 18% | Leggings, jeggings, shorts |
👔 Men's/Boys' Shirts (HSN 6105)
HSN 6105 - Men's/Boys' Knitted Shirts
| HSN Code | Description | GST Rate (2026) | Typical Products |
|---|---|---|---|
| 6105 10 | Men's/boys' shirts of cotton (knitted) | 5% or 18% | Polo shirts, knit shirts |
| 6105 20 | Men's/boys' shirts of manmade fibres | 5% or 18% | Polyester polo shirts |
| 6105 90 | Men's/boys' shirts of other textile materials | 5% or 18% | Wool, silk knit shirts |
👚 Women's/Girls' Blouses & Shirts (HSN 6106)
HSN 6106 - Women's/Girls' Knitted Blouses & Shirts
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6106 10-90 | Women's/girls' blouses, shirts, shirt-blouses (all materials) | 5% or 18% | Knitted tops, blouses |
🩲 Men's/Boys' Innerwear (HSN 6107)
Men's Innerwear & Nightwear - Affordable Basics Protected
Most men's innerwear items like vests, briefs, underpants, and pyjamas sold at ≤₹2,500/piece attract 5% GST, making basics highly affordable. Even premium branded innerwear under ₹2,500 now benefits from 5% rate.
HSN 6107 - Men's/Boys' Innerwear & Nightwear
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6107 11-19 | Men's/boys' underpants & briefs | 5% or 18% | Briefs, boxers, trunks |
| 6107 21-29 | Men's/boys' nightshirts & pyjamas | 5% or 18% | Night suits, lounge pants |
| 6107 91-99 | Men's/boys' bathrobes, dressing gowns, similar articles | 5% or 18% | Robes, dressing gowns |
👙 Women's/Girls' Innerwear (HSN 6108)
HSN 6108 - Women's/Girls' Innerwear & Nightwear
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6108 11-19 | Women's/girls' slips & petticoats | 5% or 18% | Inner slips, underskirts |
| 6108 21-29 | Women's/girls' briefs & panties | 5% or 18% | Underwear, panties |
| 6108 31-39 | Women's/girls' nightdresses & pyjamas | 5% or 18% | Nighties, night suits |
| 6108 91-99 | Women's/girls' bathrobes, dressing gowns, negligees | 5% or 18% | Robes, night gowns |
🎽 T-Shirts, Singlets & Vests (HSN 6109)
🎽 T-SHIRTS - Massive GST Relief for India's Export Champion!
T-shirts are the backbone of India's ₹50,000+ crore knitwear export industry. The new ₹2,500 threshold means MOST branded t-shirts now attract only 5% GST (previously 12%), making Tiruppur's mass-produced and branded exports globally competitive while keeping fashion affordable for consumers.
HSN 6109 - T-Shirts, Singlets & Other Vests
| HSN Code | Description | GST Rate (2026) | Examples |
|---|---|---|---|
| 6109 10 | T-shirts, singlets, vests of cotton | 5% or 18% | Cotton t-shirts (budget to mid-range branded) |
| 6109 90 10-20 | T-shirts, singlets, vests of synthetic/artificial fibres | 5% or 18% | Polyester, dri-fit t-shirts |
| 6109 90 40-90 | T-shirts of wool, silk, other materials | 5% or 18% | Premium material t-shirts |
💡 T-Shirt GST Examples - Compare Old vs New Rates:
| T-Shirt Price | Old GST | Old Tax Amount | New GST | New Tax Amount | Savings |
|---|---|---|---|---|---|
| ₹500 plain | 5% | ₹25 | 5% | ₹25 | - |
| ₹999 basic | 5% | ₹50 | 5% | ₹50 | - |
| ₹1,500 branded | 12% | ₹180 | 5% | ₹75 | ₹105 SAVED! |
| ₹2,000 premium | 12% | ₹240 | 5% | ₹100 | ₹140 SAVED! |
| ₹2,500 branded | 12% | ₹300 | 5% | ₹125 | ₹175 SAVED! |
| ₹3,000 designer | 12% | ₹360 | 18% | ₹540 | Higher luxury tax |
🧥 Sweaters, Pullovers, Cardigans (HSN 6110)
HSN 6110 - Jerseys, Pullovers, Cardigans & Similar Articles
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6110 11-12 | Sweaters, pullovers of wool or fine animal hair | 5% or 18% | Wool sweaters (budget to mid-range) |
| 6110 19-20 | Sweaters of Kashmir goat wool (cashmere) | 5% or 18% | Cashmere sweaters |
| 6110 30 | Sweaters, pullovers of manmade fibres | 5% or 18% | Acrylic/polyester sweaters |
| 6110 90 | Sweaters of other textile materials (cotton, silk) | 5% or 18% | Cotton cardigans, silk sweaters |
👶 Baby Garments & Clothing Accessories (HSN 6111)
👶 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 6111 - Babies' Garments & Clothing Accessories
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6111 10-90 | Babies' garments & accessories (all materials) | 5% | Rompers, onesies, baby suits, booties |
🏃 Track Suits, Ski Suits & Swimwear (HSN 6112)
HSN 6112 - Track Suits, Ski Suits & Swimwear
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6112 11-19 | Track suits (sports/athleisure wear) | 5% or 18% | Gym wear, jogging suits |
| 6112 20 | Ski suits (winter sports apparel) | 5% or 18% | Ski jackets, snowsuits |
| 6112 31-39 | Men's/boys' swimwear | 5% or 18% | Swimming trunks, board shorts |
| 6112 41-49 | Women's/girls' swimwear | 5% or 18% | Swimsuits, bikinis |
🧤 Other Knitted Garments & Accessories (HSN 6113-6117)
HSN 6113-6117 - Specialized Knitted Garments & Accessories
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6113 | Garments made of coated/impregnated knitted fabrics | 5% or 18% | Waterproof knit jackets |
| 6114 | Other knitted/crocheted garments (not elsewhere specified) | 5% or 18% | Specialty knitwear |
| 6115 | Panty hose, tights, stockings, socks (knitted) | 5% or 18% | Hosiery items |
| 6116 | Gloves, mittens, mitts (knitted/crocheted) | 5% or 18% | Winter gloves, sports gloves |
| 6117 | Other made-up knitted accessories (scarves, ties, shawls) | 5% or 18% | Mufflers, knitted ties, caps |
🧮 GST 2026 Calculator for Chapter 61 Items
Knitted Garments GST Calculator - 2026 New Value-Based System
Calculate GST for t-shirts, sweaters, dresses & all knitted apparel with NEW ₹2,500 threshold:
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 61
🎽 T-Shirt Manufacturers
- Most t-shirts (≤₹2,500): 5% GST
- Designer t-shirts (>₹2,500): 18% GST
- Tiruppur benefits from expanded 5% slab
- Export-oriented units supported
- Simple value-based compliance
👕 Apparel Retailers
- Check MRP/sale price per piece
- ₹2,500 threshold is critical (not ₹1,000)
- Apply correct GST rate on bills
- Baby items always at 5%
- Maintain proper invoicing
🏬 Fashion Brands
- Mid-range collections: NOW 5% (was 12%)
- Luxury lines above ₹2,500: 18% GST
- Pricing strategy impacts GST
- ₹2,499 vs ₹2,501 matters significantly
- ITC available on fabric purchases
👶 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
- 👕 Middle-Class Relief: Garments ₹1,001-2,500 now 7% cheaper (was 12%, now 5%)
- 🎽 Tiruppur Knitwear: Most branded exports under ₹2,500 maintain global competitiveness at 5%
- 🏭 Employment: ₹2 lakh crore apparel sector employs 45+ lakh workers, lower GST boosts demand
- 👶 Child Welfare: All baby garments remain at 5% supporting families with infants
- 🌍 Export Growth: India's $8+ billion t-shirt 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
- ⚖️ Social Equity: 5% GST covers nearly ALL daily-wear clothing for common consumers
- 💰 Consumer Savings: ₹2,000 garment saves ₹140 GST (was ₹240, now ₹100)
- 🧵 Industry Boost: Tiruppur, Ludhiana clusters 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 61
Answer: T-shirts (HSN 6109) 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):
- ₹500 plain t-shirt → 5% GST (unchanged)
- ₹1,500 branded t-shirt → 5% GST (Was 12%, now 5% = 58% savings!)
- ₹2,000 premium t-shirt → 5% GST (Was 12%, now 5%)
- ₹2,500 branded t-shirt → 5% GST (Was 12%, now 5%)
- ₹3,000 designer t-shirt → 18% GST (luxury fashion)
Answer: The threshold was TRIPLED from ₹1,000 to ₹2,500 on September 22, 2025 as part of GST 2.0 reforms.
Timeline:
- Before Sept 22, 2025: ≤₹1,000 = 5% | >₹1,000 = 12%
- After Sept 22, 2025: ≤₹2,500 = 5% | >₹2,500 = 18%
- 2026 onwards: New structure continues
This means garments priced ₹1,001 to ₹2,500 got MASSIVE relief - from 12% to 5% GST!
Answer: Yes! All baby garments (HSN 6111) continue to attract 5% GST regardless of sale price (unchanged).
This special provision remains to support families with infants - even premium/branded baby clothing priced above ₹2,500 attracts only 5% GST.
Answer: The NEW ₹2,500 threshold works as follows:
- ✅ ₹2,500 or less: 5% GST (inclusive)
- ✅ Above ₹2,500: 18% GST (exclusive)
Critical Examples:
- ₹2,499 t-shirt → 5% GST ✅
- ₹2,500 t-shirt → 5% GST ✅ (AT the threshold)
- ₹2,501 t-shirt → 18% GST ❌ (ABOVE threshold)
- ₹3,000 t-shirt → 18% GST
Even ₹1 above ₹2,500 triggers 18% GST rate!
Answer: You save ₹140 on every ₹2,000 t-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!
That's 58% lower GST burden - MASSIVE relief!
Answer: Yes! Sweaters, pullovers, and cardigans (HSN 6110) follow the same NEW value-based GST structure:
- 5% GST: If sale price ≤ ₹2,500/piece
- 18% GST: If sale price > ₹2,500/piece
This applies to ALL sweater materials - wool, cashmere, acrylic, cotton.
Answer: Yes, registered garment manufacturers can claim full Input Tax Credit (ITC) on 5% GST paid on knitted fabric purchases (HSN Chapter 60) when:
- ✅ Used for manufacturing taxable garments
- ✅ Proper GST invoices maintained
- ✅ Business is GST registered and compliant
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:
- ✅ Common consumers get relief (5% on daily wear)
- ✅ Government maintains revenue from high-value fashion
- ✅ Social equity - luxury pays more, basics are affordable
Answer: No! GST rate is based on sale value per piece, NOT on fabric material.
- ✅ Cotton t-shirt at ₹2,000 → 5% GST
- ✅ Polyester t-shirt at ₹2,000 → 5% GST (same rate)
- ✅ Cotton t-shirt at ₹3,000 → 18% GST
- ✅ Synthetic t-shirt at ₹3,000 → 18% GST (same rate)
Answer: The ₹2,500 threshold is GAME-CHANGING for Tiruppur's ₹50,000+ crore knitwear cluster:
- Export Competitiveness: Most export-quality t-shirts (₹1,000-2,500) now at 5% vs 12%
- Domestic Demand: Lower GST stimulates consumer spending on branded knitwear
- Employment: 6 lakh+ workers benefit from industry growth
- Investment: Lower taxation encourages capacity expansion
- Global Edge: Indian knitwear more competitive vs Bangladesh, Vietnam
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