HSN code 61159300 is the 8-digit tariff item for pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: other, of synthetic fibres, under heading 6115 and sub-heading 611593 (Chapter 61). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 61159300 at a glance
| Tariff item (8 digits) | 61159300 |
|---|---|
| Heading (4 digits) | 6115: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted |
| Sub-heading (6 digits) | 611593 |
| Chapter | 61: Articles of apparel and clothing accessories, knitted or crocheted |
| Description | Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: other, of synthetic fibres |
| GST rate | 5% or 18%, by description |
The rate for 61159300 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 61159300 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 61159300 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 61159300
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 (6115) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (611593) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (61159300), 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 6115
- HSN 61151000: Graduated compression hosiery for example, (stockings for varicose veins) (5% or 18%)
- HSN 61151100: Panty hose and tights, of synthetic fibres, measuring per single yarn less than 67 decitex (5% or 18%)
- HSN 61151200: Panty hose and tights, of synthetic fibres measuring per single yarn 67 decitex or more (5% or 18%)
- HSN 61151910: Panty hose and tights:of other textile materials, of silk (5% or 18%)
- HSN 61151920: Panty hose and tights:of other textile materials, of wool or fine animal hair (5% or 18%)
- HSN 61151930: Panty hose and tights:of other textile materials, of artificial fibres (5% or 18%)
- HSN 61151990: Panty hose and tights:of other textile materials: other (5% or 18%)
- HSN 61152010: Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and... (5% or 18%)
- HSN 61152090: Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and... (5% or 18%)
- HSN 61152100: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61152200: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61152910: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61152920: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61152930: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61152990: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61153000: Other womens full-length or knee-length hosiery, measuring per single yarn less than 67 decitex (5% or 18%)
- HSN 61159100: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61159200: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61159400: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61159500: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61159600: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61159910: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
- HSN 61159990: Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for... (5% or 18%)
See every rate entry for the heading on the HSN 6115 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).