HSN code 62072900 is the 8-digit tariff item for men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, of other textile materials, under heading 6207 and sub-heading 620729 (Chapter 62). GST is 5% or 18%, depending on the sale value per piece or pair. Rates as of 2026-10-21.
HSN 62072900 at a glance
| Tariff item (8 digits) | 62072900 |
|---|---|
| Heading (4 digits) | 6207: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles |
| Sub-heading (6 digits) | 620729: Of other textile materials |
| Chapter | 62: Articles of apparel and clothing accessories, not knitted or crocheted |
| Description | Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, of other textile materials |
| GST rate | 5% or 18%, by description |
The rate for 62072900 depends on the sale value per piece or pair. 5% under 9/2025-CT(R), Schedule I, S. No. 389 for "Articles of apparel and clothing accessories, not knitted or crocheted, of sale value..."; 18% under 9/2025-CT(R), Schedule II, S. No. 198 for "Articles of apparel and clothing accessories, not 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 62072900 the deciding question is the sale value per piece or pair.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 62 | Articles of apparel and clothing accessories, not 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. 389 |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 198 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 62072900 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 62072900
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 (6207) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (620729) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (62072900), 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 6207
- HSN 62071100: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62071910: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62071920: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62071930: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62071990: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62072110: Handloom (men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes... (5% or 18%)
- HSN 62072190: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62072200: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62079110: Dressing gowns and bathrobes (men's or boys' singlets and other vests, underpants, briefs, nightshirts... (5% or 18%)
- HSN 62079120: Under shirts other than hand printed (5% or 18%)
- HSN 62079190: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62079200: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62079911: Dressing gowns and bathrobes (men's or boys' singlets and other vests, underpants, briefs, nightshirts... (5% or 18%)
- HSN 62079919: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62079921: Dressing gowns and bathrobes (men's or boys' singlets and other vests, underpants, briefs, nightshirts... (5% or 18%)
- HSN 62079929: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
- HSN 62079990: Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing... (5% or 18%)
See every rate entry for the heading on the HSN 6207 page, or all Chapter 62 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).