Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted. Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| Entries for the whole of Chapter 61 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 61 | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece Notification 9/2025-CT(R), Schedule I, S.No. 388 |
| 18%9% + 9% | 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece Notification 9/2025-CT(R), Schedule II, S.No. 197 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 6108 in the GSTN HSN master (32 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 6108 11 | OF MAN-MADE FIBRES : | – | |
| 6108 11 10 | OF SYNTHETIC FIBRES | – | Save |
| 6108 11 20 | OF ARTIFICIAL FIBRES | – | Save |
| 6108 19 | OF OTHER TEXTILE MATERIALS : | – | |
| 6108 19 10 | OF SILK | – | Save |
| 6108 19 20 | OF COTTON | – | Save |
| 6108 19 90 | OF OTHER FIBRES | – | Save |
| 6108 21 | OF COTTON | – | |
| 6108 21 00 | OF COTTON | – | Save |
| 6108 22 | OF MAN-MADE FIBRES : | – | |
| 6108 22 10 | OF SYNTHETIC FIBRES | – | Save |
| 6108 22 20 | OF ARTIFICIAL FIBRES | – | Save |
| 6108 29 | OF OTHER TEXTILE MATERIALS : | – | |
| 6108 29 10 | OF SILK | – | Save |
| 6108 29 90 | OTHER | – | Save |
| 6108 31 | OF COTTON | – | |
| 6108 31 00 | OF COTTON | – | Save |
| 6108 32 | OF MAN-MADE FIBRES : | – | |
| 6108 32 10 | OF SYNTHETIC FIBRES | – | Save |
| 6108 32 20 | OF ARTIFICIAL FIBRES | – | Save |
| 6108 39 | OF OTHER TEXTILE MATERIALS : | – | |
| 6108 39 10 | OF SILK | – | Save |
| 6108 39 90 | OTHER | – | Save |
| 6108 91 | OF COTTON | – | |
| 6108 91 00 | OF COTTON | – | Save |
| 6108 92 | OF MAN-MADE FIBRES : | – | |
| 6108 92 10 | OF SYNTHETIC FIBRES | – | Save |
| 6108 92 20 | OF ARTIFICIAL FIBRES | – | Save |
| 6108 99 | OF OTHER TEXTILE MATERIALS : | – | |
| 6108 99 10 | OF SILK | – | Save |
| 6108 99 20 | OF WOOL OR FINE ANIMAL HAIR | – | Save |
| 6108 99 90 | OF OTHER TEXTILE MATERIALS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (6108) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
