Every ready made garment that is sold or exported in India needs the correct HSN code, and getting it wrong causes GST errors, customs delays, and rejected shipments. After 20+ years exporting knitwear from Tirupur, here are the HS codes and HSN codes that actually apply to clothing manufacturers, the readymade garments HS code and HSN code for each product, the current GST rates, and the real codes we file on our own export documents. This is written from real shipping bills, not a generic list.
What Is an HSN Code?
HSN stands for Harmonised System of Nomenclature, a globally standardised numbering system used to classify goods for taxation and customs. In India, the HSN code determines the GST rate on a product and is mandatory on GST invoices and export documents. HS code and HSN code refer to the same system; HS is the international 6-digit base, and India extends it to 8 digits for finer classification. For a clothing manufacturer, using the correct HSN code is not optional; it is what keeps your GST filing and your customs clearance clean.
HSN Codes for Clothing Manufacturers in India
Here are the HSN codes that matter most for garment and readymade clothing manufacturers, organised by product type. Whether you are searching for the cloth HSN code, the garments HS code, or the cloth manufacturing HSN code, knitted and woven garments fall under different chapters, which is the most common point of confusion. The HSN code for clothing manufacturers depends entirely on the construction and product type.
| HSN Code | Product | Type |
|---|---|---|
| 6109 | T-shirts, singlets, vests | Knitted / crocheted |
| 6110 | Sweaters, hoodies, sweatshirts, pullovers | Knitted / crocheted |
| 6111 | Babies’ garments (rompers, bodysuits, bibs) | Knitted / crocheted |
| 6105 | Men’s shirts | Knitted / crocheted |
| 6106 | Women’s blouses and shirts | Knitted / crocheted |
| 6203 | Men’s suits, trousers, shorts | Woven |
| 6204 | Women’s suits, dresses, trousers | Woven |
| 6205 / 6206 | Men’s and women’s woven shirts | Woven |
| 6114 | Other knitted garments | Knitted / crocheted |
The most important split: knitted garments sit in Chapter 61, woven garments in Chapter 62. A t-shirt (knitted) is 6109; a formal woven shirt is 6205, never the other way round.
The Real HSN Codes We File on Our Export Documents
Here is what this looks like in practice, from a genuine export shipment we sent to a UK buyer. The order was a range of 100% cotton knitted babywear, sleepsuits, bodysuits, tees, and bibs. On the shipping bill and export invoice, every one of those garments was filed under HSN 61112000, the 8-digit code for babies’ knitted cotton garments. The hangers shipped with the garments were filed separately under 39269099, the code for plastic articles. This matters because customs checks that the goods match the declared HSN; a babywear shipment filed under a t-shirt code would be flagged. Using the exact, correct code on every line is what keeps a shipment moving.
GST Rates on Readymade Garments (Current)
Under the revised GST 2.0 structure effective 22 September 2025, the readymade garment rate is based on the sale value per piece, not the fabric or the total invoice:
- Up to Rs. 2,500 per piece: 5% GST
- Above Rs. 2,500 per piece: 18% GST
The rate is charged per piece, so a single invoice with garments at different price points can carry different rates line by line. Fabric type, cotton or polyester, does not change the readymade garment rate; only the per-piece value does. The earlier 12% slab has been discontinued. Because GST rates are set by government notification and were revised recently, always confirm the current rate against the latest CBIC notification before filing.
Exporting Without Paying GST: The LUT Route
This is the part that saves exporters real working capital, and many new manufacturers do not know it. Exports from India are zero-rated under GST, which means you should not bear GST on export sales. There are two ways to handle this. You can pay the IGST upfront and claim a refund later, which ties up your cash for weeks. Or you can file a Letter of Undertaking (LUT) with the GST department, which lets you export without paying IGST at all.
We export under an LUT, so on our export shipments we do not pay IGST upfront and then wait for a refund; the LUT lets the goods go out zero-rated from the start. For any manufacturer doing regular exports, filing an LUT at the beginning of the financial year is one of the simplest ways to protect cash flow. It is a straightforward online filing, and it removes the refund waiting game entirely.
Sourcing from an export-ready manufacturer
Correct HSN classification and clean export documentation are part of what separates an experienced export manufacturer from a domestic one. To understand how duties and costs fit into your pricing, see our guide on garment costing, or learn about our quality process in our AQL inspection guide. Ready to produce and export? Explore our clothing manufacturing services.
Frequently Asked Questions
What is the HSN code for garment manufacturing?
Garment manufacturing uses the HSN code of the finished product: 6109 for knitted t-shirts, 6110 for knitted sweaters and hoodies, 6111 for babywear, and 6205 or 6206 for woven shirts. Note that garment stitching or job-work services fall under a separate SAC code, not an HSN code.
What is the HSN code for readymade garments?
Readymade garments fall under Chapter 61 (knitted) or Chapter 62 (woven). Knitted t-shirts are 6109, sweaters and hoodies 6110, babywear 6111, and woven shirts 6205 or 6206. The correct code depends on whether the garment is knitted or woven and the product type.
What is the HS code for clothes?
The HS code for clothes depends on the garment. Knitted upper-body wear like t-shirts is 6109, knitted sweaters and hoodies are 6110, and woven shirts are 6205 or 6206. HS code and HSN code refer to the same system, with India using 8 digits.
What is the GST rate on readymade garments?
Under GST 2.0 from 22 September 2025, readymade garments are taxed at 5% if the sale value is up to Rs. 2,500 per piece and 18% above that. The rate is per piece and does not depend on fabric type. Always confirm against the latest CBIC notification.
What is the HSN code for cotton t-shirts?
Cotton knitted t-shirts fall under HSN code 6109, which covers t-shirts, singlets, and vests that are knitted or crocheted. Both cotton and synthetic knitted t-shirts use 6109; the fabric does not change the code.
What is the difference between HS code and HSN code?
They refer to the same classification system. HS (Harmonised System) is the international 6-digit standard, and HSN is how India refers to it, extended to 8 digits for more detailed classification on GST and export documents.
Do exporters have to pay GST on exports?
Exports are zero-rated under GST. An exporter can either pay IGST and claim a refund, or file a Letter of Undertaking (LUT) and export without paying IGST at all. Filing an LUT avoids tying up working capital in refunds.
About the Author: Karthik Shan
Karthik Shan is the founder and CEO of The Synerg, with 20+ years in the Tirupur textile hub. He publishes practical playbooks for brands on export documentation, HSN classification, garment costing, and export-ready production.