HSN Code for Garments in India: Knitted, Woven & Ready-Made (2026)
HSN Code for Garments: Ready-Made, Knitted & Woven Textiles in India
HSN codes for garments in India fall under two chapters of the Customs Tariff Act, 1975: Chapter 61 covers knitted and crocheted garments (headings 6101 to 6114), while Chapter 62 covers woven garments (headings 6201 to 6217). GST on garments is 5% when the transaction value per piece is ₹1,000 or below, and 12% when it exceeds ₹1,000. Basic Customs Duty (BCD) on imported garments under both chapters is 20%.
What are the HSN codes for garments in India?
Garment classification under the Indian Customs Tariff comes down to one question: is the garment knitted or woven?
Chapter 61 covers knitted and crocheted garments. If the fabric has loops interlocked with needles (jersey, rib knit, interlock), it goes here. Key headings:
- 6101 — Men's knitted overcoats, anoraks, windcheaters
- 6103 — Men's knitted trousers, shorts
- 6104 — Women's knitted dresses, skirts, trousers
- 6105 — Men's knitted shirts
- 6106 — Women's knitted blouses and shirts
- 6109 — T-shirts, singlets, vests (knitted)
- 6110 — Jerseys, pullovers, cardigans, sweaters
- 6111 — Baby garments (knitted)
- 6114 — Other knitted garments (tracksuits, swimwear)
Chapter 62 covers woven garments. If the fabric is produced on a loom with interlacing warp and weft yarns, it falls here. Key headings:
- 6201 — Men's woven overcoats, anoraks
- 6203 — Men's woven trousers, shorts, bib overalls
- 6204 — Women's woven dresses, skirts, trousers
- 6205 — Men's woven shirts
- 6206 — Women's woven blouses and shirts
- 6207 — Men's vests, briefs, pyjamas (woven)
- 6208 — Women's slips, petticoats, nightdresses (woven)
- 6209 — Baby garments (woven)
- 6211 — Tracksuits, ski suits, swimwear (woven)
Classification follows GRI Rule 1. Fabric construction (knitted vs. woven) determines the chapter, garment type determines the heading, and fibre composition (cotton, synthetic, wool) sets the 6-digit and 8-digit subheading.
Example: a woven cotton men's shirt = 6205.20. The same shirt in knitted cotton = 6105.10. Wrong fabric call, wrong chapter.
How does GST apply to readymade garments?
GST on garments is value-based, per the CBIC GST Rate Schedule:
- 5% GST: Sale value per piece ≤ ₹1,000
- 12% GST: Sale value per piece > ₹1,000
The threshold is the invoice price per piece, not MRP. And it is assessed per garment, not per consignment or invoice total.
HSN digit rules on invoices: Turnover above ₹5 crore requires 6-digit HSN codes. Between ₹1.5 crore and ₹5 crore, 4-digit codes are needed.
The following table covers common garment HSN codes, GST, and BCD rates (source: CBIC Customs Tariff 2025-26):
| Garment type | HSN code | GST (≤₹1,000/piece) | GST (>₹1,000/piece) | BCD (imports) |
|---|---|---|---|---|
| Knitted shirts (men's) | 6105 | 5% | 12% | 20% |
| Woven shirts (men's) | 6205 | 5% | 12% | 20% |
| Women's blouses (woven) | 6206 | 5% | 12% | 20% |
| Knitted trousers (men's) | 6103 | 5% | 12% | 20% |
| Woven trousers (men's) | 6203 | 5% | 12% | 20% |
| T-shirts, vests (knitted) | 6109 | 5% | 12% | 20% |
| Women's dresses (woven) | 6204 | 5% | 12% | 20% |
| Sweaters, pullovers (knitted) | 6110 | 5% | 12% | 20% |
| Baby garments (knitted) | 6111 | 5% | 12% | 20% |
| Baby garments (woven) | 6209 | 5% | 12% | 20% |
BCD at 20% applies uniformly across Chapters 61 and 62. IGST is calculated on the assessable value plus BCD.
How do I classify shirts, trousers, and dresses for export?
Shipping Bills require 8-digit HSN classification. Here is how the common garment types break down:
Shirts: Woven cotton = 6205.20.10. Knitted cotton polo = 6105.10.00. Export incentive rates differ between headings, so the chapter matters for your refund claim too.
Trousers: Men's woven cotton = 6203.42.10. Knitted (track pants, joggers) = 6103.42.00. Women's woven = 6204.62.10.
Dresses: Women's woven = 6204.42 (cotton) or 6204.43 (synthetic). Knitted = 6104.42 or 6104.43.
Baby garments: 6111 (knitted) or 6209 (woven), regardless of fabric.
Cotton garments typically end in .20 or .42; synthetics in .30 or .43; wool in .10 or .41. Verify the 8-digit code against the current ITC-HS schedule on DGFT before filing.
What classification mistakes do garment exporters actually make?
Most garment classification errors fall into a few predictable categories. These are the ones that trigger reassessments, hold up drawback claims, or get flagged during DGFT scrutiny.
Knitted vs. woven mix-up. This is the most common error. A jersey-fabric polo shirt gets filed under 6205 (woven shirts) instead of 6105 (knitted shirts). The garment looks like a "shirt," so someone picks the woven heading without checking fabric construction. Customs catches this because the fabric composition on the test report does not match the declared heading.
Blouses filed as dresses (or vice versa). Women's garments are split across multiple headings: 6204 covers dresses, skirts, and trousers; 6206 covers blouses and shirts. A long tunic-style blouse sometimes gets filed under 6204 as a dress. The garment's intended wear determines the heading, and customs officers do look at this.
Wrong fibre at the 6-digit level. The heading may be right (6205 for men's woven shirts), but the subheading is wrong because the predominant fibre was declared incorrectly. A 65/35 polyester-cotton blend shirt should go under 6205.30 (man-made fibres), not 6205.20 (cotton). Predominant fibre by weight determines the subheading.
Baby garments mixed with adult categories. Garments designed for young children (up to approximately 86 cm body height) go to 6111 or 6209, not the adult headings. Filing a baby romper under 6103 or 6203 is incorrect and changes both the duty rate and the incentive eligibility.
Using 4-digit codes on Shipping Bills. Shipping Bills require 8-digit codes. Filing with only a 4-digit heading (e.g., 6205 instead of 6205.20.10) causes rejection at the EDI system level, or delays if the assessing officer has to request correction.
What export incentives are available for garment exporters?
Garment exporters can claim several duty remission and rebate benefits. Rates and eligibility depend on the HSN code on the Shipping Bill.
RoSCTL (Rebate of State and Central Taxes and Levies): Covers embedded state and central taxes not refunded through GST. Applies specifically to garment exports under Chapters 61 and 62, with rebate percentages varying by HSN code. For most cotton garments, RoSCTL rates range from 1.0% to 1.85% of FOB value. Synthetic garment rates tend to be slightly lower. Claims go through the DGFT portal, and the rebate is issued as transferable duty credit scrips. The scheme was extended through March 2026 per the latest DGFT notification.
RoDTEP (Remission of Duties and Taxes on Exported Products): Covers input duties and taxes not refunded elsewhere. Rates are HSN-specific and currently range from 0.5% to 1.4% for garments. RoDTEP and RoSCTL are claimed separately but on the same Shipping Bill. RoDTEP credits also come as transferable e-scrips through the DGFT ICEGATE system.
Advance Authorisation: Duty-free import of fabrics, trims, and accessories against confirmed export orders under DGFT FTP. SION (Standard Input-Output Norms) specify the allowed quantity of imported inputs per unit of finished garment. For example, SION norms for woven cotton shirts allow a specified fabric quantity per dozen shirts exported.
Duty Drawback: All-Industry Drawback rates are published annually by CBIC, specified by tariff item. These rates reimburse customs duties paid on imported inputs used in exported garments.
Wrong HSN code on the Shipping Bill = lower incentive rate or outright claim rejection during DGFT scrutiny. This is where classification accuracy directly affects the exporter's bottom line.
How does Eximoz handle textile classification?
Getting the chapter wrong on a garment means wrong duty, wrong GST slab, or a rejected incentive claim. Eximoz automates garment classification to the correct 8-digit HSN code by analysing fabric type, construction method, and garment category against the current CBIC tariff. If your team handles garment shipments in volume, worth a look: eximoz.com
What are the most common questions about garment HSN codes?
What is the HSN code for cotton shirts?
Woven cotton shirts fall under HSN 6205.20, knitted cotton shirts under 6105.10. The distinction is whether the fabric is woven on a loom or knitted. Check the 8-digit code against the CBIC Customs Tariff for applicable duty rates.
How is GST calculated on garments?
GST is 5% when the sale value per piece is ₹1,000 or below, and 12% above ₹1,000. The threshold is the actual invoice price per piece, not MRP. This applies to both Chapter 61 and Chapter 62 garments.
What is the difference between Chapter 61 and Chapter 62?
Chapter 61 covers knitted and crocheted garments. Chapter 62 covers woven garments. The distinction is fabric construction, not garment type. A knitted cotton T-shirt = Chapter 61; a woven cotton shirt = Chapter 62.
What is the RoSCTL benefit for garment exports?
RoSCTL rebates state and central taxes embedded in garment production costs that GST does not refund. It applies to exports under Chapters 61 and 62, with the rebate percentage specified per HSN code. Claims are filed through the DGFT portal against the Shipping Bill.
What HSN code applies to baby garments?
Baby garments go to HSN 6111 (knitted) or 6209 (woven), regardless of fabric type. These are separate headings from adult garment categories. Subheadings are determined by fibre composition.