HSN Codes for Garments & Apparel
Garments, apparel & made-up textiles — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapters 61, 62 and 63 together cover clothing and made-up textile articles — knitted and woven garments, shirts, trousers, sarees, ethnic wear, and made-up items such as bed linen, curtains and towels. Apparel manufacturers, boutiques and textile retailers bill using these codes.
GST on garments is value-based: apparel and made-up textiles are taxed at a lower rate up to a specified sale value per piece and at a higher rate above it. This per-piece threshold is the single most common source of confusion in the apparel trade, so read the description and rate columns together for the correct treatment.
Find your garment or textile article below to apply the correct HSN code and GST rate for your sale value.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 61 | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 5% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece | 5% |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% |
| 63 | Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags] | 18% |
| 63 | Indian National Flag | 0% (Exempt) |
| 6305 | Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods | 18% |
| 63053200 | Flexible intermediate bulk containers | 18% |
| 63053300 | Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 5% |
| 6309 | Worn clothing and other worn articles; rags | 5% |
| 6310 | Worn clothing and other worn articles; rags | 5% |
Showing 11 HSN codes for this category.
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What is the GST rate on clothes and garments?
Garments are taxed on a value-based structure — a lower rate up to a specified sale value per piece and a higher rate above it. Confirm the current threshold and rates against the table, as they are periodically revised.
Does the GST rate on apparel depend on price?
Yes. The rate for apparel and made-up textiles depends on the sale value per piece, not just the type of garment. The same shirt can attract different rates at different price points.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.