Chapter 61GST Classification
Articles of Apparel and Clothing Accessories, Knitted
Covers knitted garments (T-shirts, sweaters, socks).
Based on Customs Tariff ActUpdated: December 2025
Total Codes347
Dominant RatePrice < ₹1000: 5%. Price > ₹1000: 12%.
Includes: T-Shirts, Sweaters, Socks...
How to find the correct HSN Code in Chapter 61?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 61
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What does Chapter 61 Cover?
Covers knitted garments (T-shirts, sweaters, socks).
Included
- Jerseys
- Cardigans
- Hosiery
- Gloves (Knitted)
Excluded
- Woven ShirtsGo to Ch 62
Common Confusions
- • Knit (Ch 61) vs Woven (Ch 62): Fabric construction determines chapter.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 61
Is a T-Shirt 5%?
If MRP is <= ₹1000, yes. Otherwise 12%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.