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HSN 61054-Digit Heading

HSN 6105: Men's or boys' shirts – GST Rate

HSN 6105 covers men's or boys' shirts, knitted or crocheted. GST on HSN 6105 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 7 tariff items, for example 6105 10 10, 6105 10 20 and 6105 10 90.

Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 6105

5%CGST 2.5% + SGST 2.5% / IGST 5%

Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece

Reference: Schedule I, S. No. 388 (Spec: 61)

18%CGST 9% + SGST 9% / IGST 18%

Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece

Reference: Schedule II, S. No. 197 (Spec: 61)

If none of these descriptions fit your goods, the residual rate is 18% (Schedule II, S. No. 639).

Sub-Headings & Tariff Items Under 6105

Showing 10 sub-classification codes with complete hierarchy descriptions.

6105106-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Shirts, Knitted Or Crocheted > Of Cotton :

610510108-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Shirts, Knitted Or Crocheted > Of Cotton : > Shirts, Hand Crocheted

610510208-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Shirts, Knitted Or Crocheted > Of Cotton : > Knit Shirts (Other Than T-Shirts) And Sweat Shirts, Other Than Hand Crocheted

610510908-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Shirts, Knitted Or Crocheted > Of Cotton : > Other

6105206-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Shirts, Knitted Or Crocheted > Of Man-Made Fibres :

610520108-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Shirts, Knitted Or Crocheted > Of Man-Made Fibres : > Of Synthetic Fibres

610520208-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Shirts, Knitted Or Crocheted > Of Man-Made Fibres : > Of Artificial Fibres

6105906-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Shirts, Knitted Or Crocheted > Of Other Textile Materials :

610590108-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Shirts, Knitted Or Crocheted > Of Other Textile Materials : > Of Silk

610590908-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Shirts, Knitted Or Crocheted > Of Other Textile Materials : > Other

Other Headings in Chapter 61

HSN 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 6102

HSN 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 6103

HSN 6103

Mens Or Boys Suits, Ensembles, Jackets, Blazers, Trousers, Biband Brace Overalls, Breeches And Shorts (Other Than Swim Wear), Knitted Or Crocheted

HSN 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

HSN 6106

Women'S Or Girls' Blouses, Shirts And Shirt Blouses, Knitted Or Crocheted

HSN 6107

Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted

HSN 6108

Women'S Or Girls' Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted

HSN 6109

T-Shirts, Singlets And Other Vests, Knitted Or Crocheted

HSN 6110

Jerseys, Pullovers, Cardigans, Waistcoats And Similar Articles, Knitted Or Crocheted

HSN 6111

Babies' Garments And Clothing Accessories, Knitted Or Crocheted

HSN 6112

Track Suits, Ski Suits And Swimwear, Knitted Or Crocheted

HSN 6113

Garments, Made Up Of Knitted Or Crocheted Fabrics Of Heading 5903, 5906 Or 5907

HSN 6114

Other Garments, Knitted Or Crocheted

HSN 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 Crocheted

HSN 6116

Gloves, Mittens And Mitts, Knitted Or Crocheted

HSN 6117

Other Made Up Clothing Accessories, Knitted Or Crocheted; Knitted Or Crocheted Parts Of Garments Or Of Clothing Accessories

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