Chapter 61
Headings in HSN Chapter 61
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 6101 | Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 6103 | 5% / 18% | 20% | 5 |
| 6102 | Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading… | 5% / 18% | 20% | 6 |
| 6103 | Men's or boys' suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts (other than swim wear), knitted or crocheted | 5% / 18% | 20% | 21 |
| 6104 | Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted | 5% / 18% | Varies | 33 |
| 6105 | Men’s or boys’ shirts, knitted or crocheted | 5% / 18% | Varies | 7 |
| 6106 | Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted | 5% / 18% | Varies | 6 |
| 6107 | Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | 5% / 18% | Varies | 16 |
| 6108 | Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted | 5% / 18% | Varies | 21 |
| 6109 | T-shirts, singlets and other vests, knitted or crocheted | 5% / 18% | Varies | 6 |
| 6110 | Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted | 5% / 18% | Varies | 9 |
| 6111 | Babies’ garments and clothing accessories, knitted or crocheted | 5% / 18% | 20% | 5 |
| 6112 | Track suits, ski suits and swimwear, knitted or crocheted | 5% / 18% | 10% / 20% | 20 |
| 6113 | Garments made up of knitted or crocheted fabrics of heading no. 5903, 5906 and 5907 | 5% / 18% | 20% | 1 |
| 6114 | Other garments, knitted or crocheted | 5% / 18% | 20% | 5 |
| 6115 | Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or… | 5% / 18% | 20% | 13 |
| 6116 | Gloves, mittens and mitts, knitted or crocheted | 5% / 18% | 20% | 6 |
| 6117 | Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories | 5% / 18% | 20% | 11 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.