GST on Clothes 2026 — Garments, Textile & Footwear GST Rate Guide

Updated: 3 June 2026 | CGST Act | Chapter 61 & 62 HSN | Incl. Footwear & Fabric Rates

GST on readymade apparel and garments is based on the selling price per piece: Clothing valued up to ₹1,000 per piece — 5% GST. Clothing valued above ₹1,000 per piece — 12% GST. Raw cotton fabric: 5%. Man-made fibre (synthetic) fabric: 12%. Woven fabrics: 5–12%. Children's uniforms, khadi garments: Special rates/exemptions. Footwear ≤₹1,000/pair: 5%; above ₹1,000/pair: 12%. Exports of garments: 0% (zero-rated). Note: GST rates for textiles have seen amendments — always verify the latest GST Council notification before filing.

5% / 12%

5% GST on garments ≤ ₹1,000 per piece | 12% on garments > ₹1,000 per piece
Threshold is per unit (per piece). Khadi is exempt. Raw cotton fabric: 5%. Synthetic fabric: 12%.

GST Rates for Clothing, Textiles & Footwear — Comprehensive Table

Category / Item	Examples	Condition	GST Rate
Readymade garments	Shirts, t-shirts, jeans, trousers, kurta	Per piece ≤ ₹1,000	5%
Readymade garments	Designer wear, premium jeans, formal suits	Per piece > ₹1,000	12%
Children's wear	Baby clothes, kids school wear, frocks	≤ ₹1,000/piece	5%
Children's wear (premium)	Branded children's clothing	> ₹1,000/piece	12%
Sarees & ethnic wear	Cotton/synthetic saree, lehenga, salwar suit	≤ ₹1,000	5%
Designer sarees & ethnic wear	Embroidered saree, silk lehenga	> ₹1,000	12%
Khadi garments/fabric	Handspun khadi cloth, khadi kurta	Any value	0% (Exempt)
Cotton woven fabric (grey/finished)	Shirting, suiting cloth, dhoti fabric	—	5%
Silk fabric (woven)	Banarasi silk, Kanchipuram silk (raw fabric)	—	5%
Man-made / synthetic fabric	Polyester, nylon, viscose, rayon fabric	—	12%
Blended fabric (cotton+synthetic)	Poly-cotton shirting	—	12%
Handloom fabric	Traditional handloom cloth	—	5%
Garments for export	Any readymade export with valid documentation	Zero-rated	0%
Footwear (all types)	Shoes, sandals, chappals, sports shoes	Per pair ≤ ₹1,000	5%
Footwear (premium)	Leather shoes, branded sneakers	Per pair > ₹1,000	12%
Rubber/plastic slippers	Hawai chappals, bathroom slippers	≤ ₹1,000/pair	5%
Woollen garments	Sweater, shawl, woollen jacket	≤ ₹1,000	5%
Woollen garments (premium)	Cashmere, designer woolens	> ₹1,000	12%
Zari & embroidery thread	Metallic yarn for saree borders	—	5%
Lace, trimmings, ribbons	Garment accessories	—	12%

How the ₹1,000 GST Threshold Works

The GST rate for garments (5% or 12%) is determined by the transaction value per piece at the time of supply, not the MRP or final retail price. For a readymade garment manufacturer selling to a wholesaler, the rate applies on the wholesale invoice price per piece. For a retailer selling to the end consumer, the rate applies on the retail selling price per piece.

This means a manufacturer selling t-shirts at ₹600/piece (wholesale) would charge 5% GST, even if the retailer later sells the same t-shirt at ₹1,200 (retail) and charges 12% GST. Each stage of the supply chain applies the rate based on its own transaction price. For combo packs (e.g., 3-piece set), check whether the GST applies on the set price divided per piece or the overall combo price — generally, it is applied on the per-piece value where pieces are separately identifiable.

GST on Job Work in Textile Industry

Job work services for the textile industry (dyeing, printing, embroidery, washing, cutting, stitching by a job worker) attract 5% GST under SAC 9988. This reduced rate (vs. the standard 12% for general job work) was introduced to support the labour-intensive textile sector. If a garment manufacturer sends fabrics to a job worker for stitching and the job worker is registered, the job worker charges 5% GST on the service. Principal manufacturers can claim ITC on this job work GST.

Frequently Asked Questions

What is the GST rate on a shirt, t-shirt, or jeans?

The GST rate depends on the selling price (MRP) of the individual garment: If the price of the shirt, t-shirt, or jeans is ₹1,000 or less per piece, GST is 5%. If the price exceeds ₹1,000 per piece, GST is 12%. This threshold applies per unit, not per set or combo. So a branded t-shirt priced at ₹799 attracts 5% GST, while a premium jeans priced at ₹1,499 attracts 12% GST. The GST is included in the MRP printed on the label for branded garments sold in retail.

What is the GST on school uniforms?

School uniforms are taxed at 5% GST if each piece is priced at ₹1,000 or below — which covers most standard school uniform items (shirt, trousers, skirt, salwar). There is no specific exemption for school uniforms under GST; the general apparel rate applies. However, cotton fabrics sold as raw cloth (for stitching uniforms) attract 5% GST. Khadi fabric is exempt from GST. If a school procures uniforms in bulk from a registered supplier, the 5% rate typically applies. Handloom fabric uniforms may qualify for the 5% rate.

Is there a GST difference between branded and unbranded clothes?

Under current GST rules, the rate distinction is based on the value per piece (₹1,000 threshold), not branded vs. unbranded. Both branded and unbranded garments follow the same rate structure: 5% for ≤₹1,000/piece, 12% for >₹1,000/piece. However, unbranded loose fabric sold at retail cloth shops (saree shops, cloth merchants) is taxed at 5% as fabric, while finished readymade garments follow the value-based rates. Street vendors and hawkers selling garments below ₹1,000 technically charge 5% GST but may not be registered if below the threshold (₹20L/₹40L annual turnover).

What is the GST rate on footwear (shoes, chappals, sandals)?

GST on footwear: Footwear priced ₹1,000 or less per pair: 5% GST. Footwear priced above ₹1,000 per pair: 12% GST. This includes shoes, sandals, chappals, sports shoes, and boots of all materials (leather, synthetic, rubber, canvas). Rubber soles and raw materials for footwear: 5–12% depending on type. Note: The ₹1,000 threshold is per pair (not per piece), unlike garments where it is per piece. Premium branded footwear (Nike, Adidas, formal leather shoes above ₹1,000) attract 12% GST.

What is the GST on sarees and traditional Indian wear?

Sarees and traditional Indian garments follow the standard apparel GST rates: Cotton/silk/synthetic sarees sold as readymade garments: 5% if priced ≤₹1,000, 12% if >₹1,000. Silk fabric (raw, not stitched): 5% GST. Cotton fabric (raw woven cloth): 5% GST. Man-made fibre (synthetic) fabric: 12% GST. Zari (metallic yarn) used in sarees: 5% GST. Embroidered/designer sarees priced above ₹1,000: 12% GST. Handloom sarees sold directly by weavers to consumers: Exempt (0%) if via certain exempted channels. Khadi fabric/garments: Exempt from GST (special exemption).

GST Rates GST HSN Code GST Registration GST Invoice Format Input Tax Credit

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