Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. Chapter 62: Articles of apparel and clothing accessories, not 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 62 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 2500 per piece Notification 9/2025-CT(R), Schedule I, S.No. 389 |
| 18%9% + 9% | 62 | Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 2500 per piece Notification 9/2025-CT(R), Schedule II, S.No. 198 |
| 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 6207 in the GSTN HSN master (25 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 | |
|---|---|---|---|
| 6207 11 | OF COTTON | – | |
| 6207 11 00 | OF COTTON | – | Save |
| 6207 19 | OF OTHER TEXTILE MATERIALS : | – | |
| 6207 19 10 | OF SYNTHETIC FIBRES | – | Save |
| 6207 19 20 | OF WOOL | – | Save |
| 6207 19 30 | OF SILK | – | Save |
| 6207 19 90 | OTHER | – | Save |
| 6207 21 | OF COTTON: | – | |
| 6207 21 10 | HANDLOOM | – | Save |
| 6207 21 90 | OTHER | – | Save |
| 6207 22 | OF MAN-MADE FIBRES | – | |
| 6207 22 00 | OF MAN-MADE FIBRES | – | Save |
| 6207 29 | OF OTHER TEXTILE MATERIALS | – | |
| 6207 29 00 | OF OTHER TEXTILE MATERIALS | – | Save |
| 6207 91 | OF COTTON : | – | |
| 6207 91 10 | DRESSING GOWNS AND BATHROBES | – | Save |
| 6207 91 20 | UNDER SHIRTS OTHER THAN HAND PRINTED | – | Save |
| 6207 91 90 | OTHER | – | Save |
| 6207 92 00 | MENS OR BOYS SINGLETS AND OTHER VESTS, UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES - OTHER : OF MAN-MADE FIBRES | – | Save |
| 6207 99 | OF OTHER TEXTILE MATERIALS : | – | |
| 6207 99 11 | DRESSING GOWNS AND BATHROBES | – | Save |
| 6207 99 19 | OTHER | – | Save |
| 6207 99 21 | DRESSING GOWNS AND BATHROBES | – | Save |
| 6207 99 29 | OTHER | – | Save |
| 6207 99 90 | OTHER | – | 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 (6207) 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.
