HSN code 61072100 is the 8-digit tariff item for men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton, under heading 6107 and sub-heading 610721 (Chapter 61). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 61072100 at a glance
| Tariff item (8 digits) | 61072100 |
|---|---|
| Heading (4 digits) | 6107: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted |
| Sub-heading (6 digits) | 610721: Of cotton |
| Chapter | 61: Articles of apparel and clothing accessories, knitted or crocheted |
| Description | Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton |
| GST rate | 5% or 18%, by description |
The rate for 61072100 depends on the sale value per piece or pair. 5% under 9/2025-CT(R), Schedule I, S. No. 388 for "Article of apparel and clothing accessories, knitted or crocheted, of sale value not..."; 18% under 9/2025-CT(R), Schedule II, S. No. 197 for "Articles of apparel and clothing accessories, knitted or crocheted, of sale value...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 61072100 the deciding question is the sale value per piece or pair.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 61 | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 388 |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 197 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 61072100 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 61072100
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (6107) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (610721) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (61072100), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 6107
- HSN 61071100: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61071210: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61071220: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61071910: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61071990: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61072210: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61072220: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61072910: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61072920: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61072990: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61079110: Gengis (vests), other than hand crocheted (5% or 18%)
- HSN 61079190: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61079210: Other:of man-made fibres, of synthetic fibres (5% or 18%)
- HSN 61079220: Other:of man-made fibres, of artificial fibres (5% or 18%)
- HSN 61079910: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61079920: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
- HSN 61079990: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles... (5% or 18%)
See every rate entry for the heading on the HSN 6107 page, or all Chapter 61 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).