What is the HSN code for a T-shirt?
| Code | Description | Use it for |
|---|---|---|
| 6109 | T-shirts, singlets and other vests, knitted or crocheted | Any T-shirt or vest |
| 6109 10 | Of cotton | Cotton T-shirts, including printed ones |
| 6109 90 | Of other textile materials | Polyester, blends, viscose, bamboo, wool |
The code describes what the garment is and what it is made of. Printing, embroidery or a brand name on a T-shirt does not change its code; a cotton graphic tee is still 6109 10.
Beyond 6 digits, India's Customs Tariff splits 6109 90 into 8-digit items by fibre. Check the current tariff for your fabric if you report 8 digits.
How many digits do I need?
| Your turnover in the previous financial year | Digits on B2B invoices and in GSTR-1 Table 12 |
|---|---|
| Up to ₹5 crore | 4 digits: 6109 |
| Above ₹5 crore | 6 digits: 6109 10 or 6109 90 |
Shopify's HS tariff code field asks for at least 6 digits, so most stores enter 610910 or 610990 there, which also satisfies the 4-digit rule.
What is the GST rate on T-shirts?
| Sale value of one T-shirt, before GST | GST since 22 Sept 2025 |
|---|---|
| Up to ₹2,500 | 5% |
| Above ₹2,500 | 18% |
The value is per piece, after any discount shown on the invoice, and before GST. A ₹799 T-shirt carries 5%; so does a ₹2,800 one discounted to ₹2,400. If your prices include GST, take 5% out first: a price of up to ₹2,625 including tax is a ₹2,500 sale value. The full ₹2,500 rule covers the awkward band between ₹2,625 and ₹2,950.
Which garments are not T-shirts?
The Harmonised System, which HSN follows, gives neighbouring garments their own headings:
| Garment | Heading |
|---|---|
| Men's or boys' shirts, knitted | 6105 |
| Women's or girls' blouses and shirts, knitted | 6106 |
| T-shirts, singlets and vests, knitted | 6109 |
| Sweatshirts, hoodies, pullovers, cardigans, knitted | 6110 |
| Track suits and swimwear, knitted | 6112 |
| Men's or boys' shirts, woven | 6205 |
| Women's or girls' blouses and shirts, woven | 6206 |
A knitted shirt with a collar and a buttoned opening at the neck, such as a polo, is usually classified as a shirt (6105 or 6106) rather than a T-shirt. The GST rate is the same for all of these, by the ₹2,500 line, but the code still has to be right for GSTR-1. If much of your range sits on the boundary, settle the classification with your CA once and apply it to every product.
Setting it up in Shopify
- Put 610910 (cotton) or 610990 (other fibres) in each T-shirt's HS tariff code field.
- Make sure your invoices apply 5% or 18% per piece by price, not one rate for the collection.
- Check the HSN summary in GSTR-1: T-shirts at 5% and at 18% are two rows under the same code.