GST on Apparel — Clothing Rates, HSN Codes & Khadi Exemption
Updated: 3 June 2026 | CGST Act | HSN 6101–6217
GST on apparel: 5% for clothing up to ₹1,000 per piece, 12% for clothing above ₹1,000 per piece. Khadi garments (KVIC-certified): 0% GST. Unstitched fabric: 5% GST. Job work stitching: 5%. Sports apparel and uniforms: same 5%/12% value-based rule.
5% / 12%
Dual rate for stitched clothing — price per piece determines 5% or 12% GST.
Khadi (KVIC certified) is exempt at 0%. All unstitched fabric is 5%. Branded vs unbranded does not change the rate for apparel.
Khadi (KVIC certified) is exempt at 0%. All unstitched fabric is 5%. Branded vs unbranded does not change the rate for apparel.
GST Rate Chart — Apparel and Clothing Categories
| Clothing Type | GST Rate | HSN Code | Example |
|---|---|---|---|
| Stitched garments ≤₹1,000/piece | 5% | 6101–6217 | T-shirt ₹499, kurta ₹850, school frock ₹600 |
| Stitched garments >₹1,000/piece | 12% | 6101–6217 | Designer kurta ₹2,000, formal suit ₹8,000 |
| Unstitched fabric (all types) | 5% | 5007–5516 | Cotton, silk, polyester, wool fabrics |
| Khadi garments (KVIC certified) | 0% | 6101–6217 | Only genuine KVIC-certified khadi |
| Handloom sarees / dhotis | 5% | 5007 / 6302 | Unstitched handloom products |
| Job work — stitching | 5% | 9988 | Charges for stitching garments |
| Embroidery / zari work | 12% | 9988 | Embroidery service charges |
| Sports apparel ≤₹1,000/piece | 5% | 6101–6217 | Basic sports vest, shorts |
| Sports apparel >₹1,000/piece | 12% | 6101–6217 | Nike/Adidas branded jerseys |
| Safety/industrial clothing | 12% | 6101–6217 | High-visibility jacket >₹1,000 |
Frequently Asked Questions
What is the GST rate on apparel and clothing in India?
GST on apparel (stitched clothing): Two-tier rate structure: Up to ₹1,000 per piece — 5% GST (HSN 6101–6117 for knitted, 6201–6217 for woven garments). Above ₹1,000 per piece — 12% GST. The threshold is per individual piece (per garment), not per invoice/order. Examples: A kurta priced ₹850: 5% GST. A blazer priced ₹3,500: 12% GST. A children's frock ₹750: 5% GST. A branded jeans ₹1,999: 12% GST. Note: branded vs unbranded does not change the rate for garments — only value per piece determines the applicable rate.
What is the GST on sports apparel and activewear?
Sports apparel and activewear follow standard garment GST rules: ≤₹1,000/piece: 5% GST. >₹1,000/piece: 12% GST. Sports shoes: 12% GST (HSN 6402–6404) — footwear above ₹1,000/pair. Sports gloves: 12% GST (HSN 6116). Helmets (sports): 12% GST. Sports socks: 12% GST (HSN 6115). Swimwear: 12% GST. Athletic wear with technical features (compression garments, thermal): still classified as apparel — same 5%/12% rule by price. Imported branded sports apparel (Nike, Adidas): IGST at 12% plus basic customs duty.
What is GST on work uniforms and safety apparel?
Work/corporate uniforms and safety clothing: Standard apparel rates apply — 5% if ≤₹1,000/piece; 12% if >₹1,000/piece. Safety apparel (high-visibility jackets, fire-resistant clothing): typically 12% GST (usually >₹1,000/piece value). Industrial gloves: 18% GST (HSN 3926 rubber/plastic gloves) or 12% (leather/textile gloves HSN 6116). Hard hats/helmets: 18% GST (HSN 6506). Safety boots: 12-18% depending on material/value. ITC for companies: businesses providing uniforms to employees can claim ITC if uniforms are mandatory for work (court rulings vary — get a CA opinion). GST on uniform supply to employees at subsidised rate: may have valuation implications.
What is the GST on second-hand / resale clothing?
Second-hand / resale apparel GST: The standard GST rates apply — 5% or 12% based on value. However, for dealers in second-hand goods: Margin Scheme under Rule 32(5) of CGST Rules: GST is payable only on the profit margin (selling price minus purchase price), not the full value. If margin is negative (sold below cost): no GST payable on that transaction. Effective GST rate under margin scheme: 12% on margin (for garments >₹1,000). Exports of second-hand garments: zero-rated. Import of second-hand clothing: restricted under import policy. Charity shops / NGOs selling donated clothes below ₹1,000: 5% GST (unless turnover below registration threshold).
Is there GST on handloom and handmade clothing?
Handloom and handmade clothing: Handloom fabric (unstitched): 5% GST. Handloom products — sarees, dhotis, gamchas, towels: 5% GST (HSN 5007, 5208, 6302). Handmade / artisan stitched garments: 5% if ≤₹1,000/piece; 12% if >₹1,000/piece. Khadi fabric: 0% GST (specifically exempted). Khadi garments (stitched): 0% GST if sold through KVIC/Khadi institutions (exemption notification). Other handloom weavers registered under GST: standard rates apply. Cottage industry weavers with turnover < ₹20 lakh: no GST registration required; no GST charged. Note: Khadi exemption applies to genuine KVIC-certified Khadi, not just khadi-look fabric.
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