The HSN code for t-shirts is 6109. GST: 5% if sale value up to ₹2,500 per piece; 18% above ₹2,500 per piece. All knitted apparel in Chapter 61, including hosiery and innerwear, uses the same ₹2,500 per piece test.
HSN code and GST rate for t-shirts
| Item | T-shirts |
|---|---|
| HSN heading | 6109 |
| Description | T-shirts, singlets and other vests, knitted or crocheted |
| GST rate | 5% if sale value up to ₹2,500 per piece; 18% above ₹2,500 per piece |
All knitted apparel in Chapter 61, including hosiery and innerwear, uses the same ₹2,500 per piece test.
Example: GST on a ₹1,000 sale of t-shirts
The rate depends on the value or the form of the goods (5% if sale value up to ₹2,500 per piece; 18% above ₹2,500 per piece). Work out which slab each line falls in, then apply it; the GST calculator shows the CGST, SGST or IGST split for any rate.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (6109) if your turnover in the previous year was up to ₹5 crore, 6 digits above that. Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. A GST invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the taxable value and the tax for each rate. Make one in a minute with the free GST invoice generator, or keep billing in FundRaksha Book, which fills the HSN and splits the tax for you.