HSN code for cotton t-shirt.
Cotton t-shirt is classified under HSN code 610910 (OF COTTON). GST is 5% or 18% depending on the exact product — the table below shows which notification entry covers what.
gst rates for cotton t-shirt
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 5% | 2.5% + 2.5% | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | Sch I S.No 3889/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | Sch II S.No 1979/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from heading 61
more specific codes under 610910
Not 100% sure this is your code?
Get it confirmed by a CA or customs expert before you invoice or import.
Full detail — official text, every sub-code and rate history — on the HSN 610910 code page → · chapter 61 — Articles of apparel and clothing accessories, knit
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing