T-Shirt & VestHSN Code & GST Rate
The HSN code for t-shirt & vest is 6109, and the GST rate is 5%.
T-shirts, singlets, banians and other knitted vests for men, women and children.
HSN code
6109
GST rate
5%
The mistake sellers make with 6109
6109 is specifically for knitted t-shirts and vests. A collared shirt with a button placket is not a t-shirt for classification purposes even if it is knitted — polo shirts frequently get argued into 6105 (men's knitted shirts) instead. The practical test used by most sellers: full button placket and cuffs means shirt, pull-over means t-shirt.
Where 6109 splits
The 4-digit heading is what most sellers report, but it divides further. If you report 6 or 8 digits, these are the branches under 6109:
| Code | Covers |
|---|---|
| 6109 10 | T-shirts, singlets and vests of cotton |
| 6109 90 | T-shirts of other textile materials |
What this looks like on an invoice
| Taxable value | ₹299.00 |
|---|---|
| CGST @ 2.5% | ₹7.48 |
| SGST @ 2.5% | ₹7.48 |
| Invoice total | ₹313.95 |
A ₹299 printed t-shirt sold within your state. On an interstate sale the same ₹14.95 is charged as a single IGST line instead of the CGST/SGST split.
Selling this on a marketplace
Printed t-shirt sellers on Meesho and Amazon often list dozens of designs as separate SKUs. The HSN is identical across all of them — set it once in your catalogue template rather than per listing, which is where typos creep in.
Once the code is settled, the GST calculator will add or remove GST from any price, and the profit calculators show what you actually keep after marketplace fees.
If a rate you found elsewhere does not match this page, check the date on it. The 12% and 28% slabs were removed on 22 September 2025 — see the full before-and-after slab table.
Common questions
What is the HSN code for t-shirt & vest?+
The HSN code for t-shirt & vest is 6109, and the GST rate is 5%. T-shirts, singlets, banians and other knitted vests for men, women and children.
What is the GST rate on t-shirt & vest?+
Under the slab structure effective 22 September 2025, t-shirt & vest under HSN 6109 attracts 5% GST. On a sale within your own state this splits into CGST and SGST at half each; on an interstate sale it is charged as a single IGST amount.
What is the most common mistake with HSN 6109?+
6109 is specifically for knitted t-shirts and vests. A collared shirt with a button placket is not a t-shirt for classification purposes even if it is knitted — polo shirts frequently get argued into 6105 (men's knitted shirts) instead. The practical test used by most sellers: full button placket and cuffs means shirt, pull-over means t-shirt.
How many digits of HSN should I put on my invoice?+
6109 is the 4-digit heading. Depending on your turnover you may need to report 6 or 8 digits, and exports need the full 8-digit tariff item. Check the current requirement for your turnover band on the GST portal.
Related codes
Looking for a different product? Search it in the HSN code finder.
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