HSN Code 6205
Men's Shirts (woven)
HSN 6205 covers men's shirts — woven (not knitted). Dual-rate GST: 5% under ₹1,000 per piece, 12% at ₹1,000 and above. Same threshold rule as HSN 6109 T-shirts.
HSN Code
6205
GST Rate
5%
Preferred UQC
PCS
Rate details & exceptions
Dual-rate HSN. Sale price under ₹1,000 per piece → 5%. ₹1,000 or above per piece → 12%. Threshold is per piece (not per invoice). Applies to cotton, synthetic, silk woven shirts. Knitted shirts/t-shirts → HSN 6109 with the same dual-rate rule.
What HSN 6205 covers
HSN 6205 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.
- Cotton formal shirts
- Synthetic / blended formal shirts
- Silk shirts
- Casual woven shirts
- Kurta / short kurta (men's woven)
How to enter HSN 6205 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
6205 - Description: Men's Shirts (woven) (or your specific SKU name)
- UQC:
PCS - Quantity, rate per unit, taxable value
- GST rate: 5% (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills HSN 6205 and the 5% rate the moment you type "men's shirts (woven)" in the item description — so you don't memorise codes.
Questions people ask about HSN 6205
Men's shirt GST rate — is it 5% or 12%?
Depends on per-piece sale price. Under ₹1,000/piece → 5%. ₹1,000 or above per piece → 12%. The threshold applies to each piece individually; a ₹999 shirt is 5% even on a 50-piece wholesale invoice.
What about knitted polo shirts?
Knitted polo shirts fall under HSN 6109 (T-shirts, singlets, vests), not 6205. Same ₹1,000 dual-rate rule applies — check our [HSN 6109](/hsn/tshirt-6109/) page for details.
Is men's kurta at the same rate?
Men's woven kurta — if classified under apparel, typically falls under HSN 6205 or 6211 at the same ₹1,000 dual-rate. If it's knitted (stretchy fabric), HSN 6109/6110 instead. The fabric construction drives the classification.
How do I auto-classify on a large invoice?
In 21bill today you pick the GST rate per line item manually, so you control the 5% vs 12% classification directly. Automatic flagging when a product crosses the ₹1,000 threshold is on our 2026 roadmap — until then, your product master can hold two variants (e.g., 'T-shirt <₹1000' at 5% and 'T-shirt ≥₹1000' at 12%) so your team doesn't have to remember the rule at the counter.
Related codes
Related on 21bill
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Request access⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.