HSN Code 6109
T-shirts & Vests
HSN 6109 covers T-shirts, singlets, tank tops, and other vests — knitted or crocheted. GST depends on sale price: 5% under ₹1,000 per piece, 12% ₹1,000 and above.
HSN Code
6109
GST Rate
5%
Preferred UQC
PCS
Rate details & exceptions
Dual-rate HSN. Sale price under ₹1,000 per piece → 5% GST. Sale price ₹1,000 or above → 12% GST. This threshold is per piece, not per invoice. Misclassifying is a common audit trigger.
What HSN 6109 covers
HSN 6109 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.
- T-shirts (men's, women's, kids')
- Polo shirts
- Singlet / tank tops
- Vests and undershirts
- Sports jerseys (knitted)
- Branded casual tees
How to enter HSN 6109 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
6109 - Description: T-shirts & Vests (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 6109 and the 5% rate the moment you type "t-shirts & vests" in the item description — so you don't memorise codes.
Questions people ask about HSN 6109
Is T-shirt 5% or 12% GST?
Depends on per-piece sale price. Under ₹1,000/piece → 5%. ₹1,000 or above per piece → 12%. The threshold applies per item, so a ₹900 T-shirt is 5% even if the buyer purchases 10 pieces (₹9,000 invoice).
Does the ₹1,000 threshold apply to MRP or sale price?
Sale price (transaction value). If you sell a T-shirt with MRP ₹1,500 at a discounted ₹899, it attracts 5% GST. The MRP is not the deciding factor.
What about polo shirts and jerseys?
Same HSN 6109, same dual-rate rule. If knitted and falling under the T-shirt/vest family, the ₹1,000 per-piece threshold applies.
HSN for woven shirts (formal)?
Woven (not knitted) men's shirts are HSN 6205 — also dual-rate with the same ₹1,000 threshold. Readymade woven apparel generally follows this pattern.
Related codes
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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.