HSN Code
HSN Code 6109 — T-Shirts & Vests (Knitted)
HSN heading 6109 covers knitted t-shirts, singlets, and vests — but not woven t-shirts or knitted sweaters, which fall under different headings.
Chapter 61 vs. Chapter 62 is the fundamental split for all apparel in the tariff: 61 is knitted or crocheted clothing, 62 is everything woven. 6109 sits in the knitted chapter and is specifically for t-shirts, singlets, and vests — the basic short-sleeve or sleeveless knitted tops, as opposed to sweaters, jackets, or formal shirts.
A t-shirt made from woven fabric rather than knitted jersey material doesn't belong here at all — it falls under the corresponding woven-shirt heading in Chapter 62 instead. The classification depends on how the fabric is constructed, not on what the garment is called commercially.
Knitted sweaters, pullovers, and cardigans — even though also knitted, like a t-shirt — sit under a separate heading (6110) because the tariff distinguishes garment types within the knitted-apparel chapter, not just the knit-vs-woven split.
GST rate for 6109
GST rate: 5% or 18% — depends on exactly what the goods are
- 5%Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per pieceNotification 9/2025, Schedule I, S. No. 388 — covers 61
- 18%Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per pieceNotification 9/2025, Schedule II, S. No. 197 — covers 61
- 18%Anything under 6109 that none of the entries above describeNotification 9/2025, Schedule II, S. No. 639 — the catch-all entry
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
What's included
- Knitted or crocheted t-shirts
- Tank tops and singlets (knitted)
- Sleeveless knitted vests worn as outerwear/innerwear
Commonly confused — classified elsewhere
- Woven t-shirts and shirts — Chapter 62 (e.g. 6205/6206)
- Knitted sweaters, pullovers, and cardigans — 6110
- Knitted babies' garments — 6111
All 8 codes under 6109
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 610910 | Of cotton | 5% / 18% |
| 61091000 | Of cotton | 5% / 18% |
| 610990 | Of other textile materials | 5% / 18% |
| 61099010 | Of synthetic fibres | 5% / 18% |
| 61099020 | Of artificial fibres | 5% / 18% |
| 61099030 | Of silk | 5% / 18% |
| 61099040 | Of wool or fine animal hair | 5% / 18% |
| 61099090 | Other | 5% / 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
How do I know if a t-shirt is "knitted" for classification purposes?
It's about how the fabric is constructed — knitted/jersey fabric (the stretchy material most casual t-shirts are made from) falls under 6109, while a t-shirt cut from woven fabric falls under a different heading in Chapter 62. Check the fabric construction, not just the garment style.
Are sweatshirts and hoodies classified under 6109 too?
No — sweatshirts, hoodies, and pullovers are knitted garments but sit under a separate heading (6110) from t-shirts and vests, since the tariff distinguishes by garment type within the knitted-apparel chapter.
Does the 6109 code differ for men's, women's, and children's t-shirts?
The 4-digit heading is the same, but the 6-8 digit line can differ by gender/age category and fibre content (cotton vs synthetic vs blended). Confirm the precise code for your specific product on the GST portal.