HSN tariff item 68125000 · Chapter 68

HSN code 68125000: Clothing, clothing accessories, footwear and headgear

Clothing, clothing accessories, footwear and headgear. GST rate 18%, from the CBIC rate notifications as of 2026-10-21.

Short answer

HSN code 68125000 is the 8-digit tariff item for clothing, clothing accessories, footwear and headgear, under heading 6812 and sub-heading 681250 (Chapter 68). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.

HSN 68125000 at a glance

Tariff item (8 digits)68125000
Heading (4 digits)6812: Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
Sub-heading (6 digits)681250
Chapter68: Articles of stone, plaster, cement, asbestos, mica or similar materials
DescriptionClothing, clothing accessories, footwear and headgear
GST rate18%
Within the state9% CGST + 9% SGST (or UTGST)
To another state18% IGST

9/2025-CT(R), Schedule II, S. No. 228 (HSN 6812) covers "Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos..." at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.

The rate entry for this code

The description is the notification's own wording. An entry applies only when the goods match it.

HSN scopeDescription of goodsGSTCGST + SGSTEntry
6812Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 681318%9% + 9%9/2025-CT(R), Schedule II, S. No. 228
AnyGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 68125000 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 68125000

Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.

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 (6812) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (681250) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (68125000), 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 6812

  • HSN 68126011: Asbestos (fabricated asbestos fibres) (18%)
  • HSN 68126019: Millboard: other (fabricated asbestos fibres) (18%)
  • HSN 68126090: Paper, millboard and felt: other (18%)
  • HSN 68127000: Compressed asbestos fibre jointing, in sheets or rolls (18%)
  • HSN 68128000: Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium... (18%)
  • HSN 68129011: Asbestos (fabricated asbestos fibres) (18%)
  • HSN 68129019: Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium... (18%)
  • HSN 68129021: Asbestos packing joints and gaskets, packing joints (18%)
  • HSN 68129022: Gaskets (fabricated asbestos fibres) (18%)
  • HSN 68129090: Asbestos packing joints and gaskets: other (18%)
  • HSN 68129100: Clothing, clothing accessories, footwear and headgear (18%)
  • HSN 68129211: Asbestos millboard (paper, millboard and felt) (18%)
  • HSN 68129219: Paper, millboard and felt (18%)
  • HSN 68129290: Paper, millboard and felt: other (18%)
  • HSN 68129300: Compressed asbestos fibre jointing in sheets or rolls (18%)
  • HSN 68129911: Asbestos (18%)
  • HSN 68129919: Asbestos: other (18%)
  • HSN 68129921: Asbestos, packing joints (18%)
  • HSN 68129922: Gaskets (asbestos) (18%)
  • HSN 68129990: Asbestos: other (18%)

See every rate entry for the heading on the HSN 6812 page, or all Chapter 68 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).

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FAQ

Questions, answered

68125000 is the 8-digit Indian tariff item for clothing, clothing accessories, footwear and headgear. Its first 4 digits (6812) are the heading, fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813, and the first 6 digits (681250) the sub-heading.

This page is general information for Indian businesses, not legal advice for your specific case. Laws, rates and procedures change; speak to an advocate before acting. FundRaksha LegalTech Pvt Ltd is a technology company; legal work is carried out by enrolled advocates.