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Free Tools/HSN Code Finder/Chapter 61/HSN 6107
HSN 61074-Digit Heading

HSN 6107: Men's or boys' underpants – GST Rate

HSN 6107 covers men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. GST on HSN 6107 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 18 tariff items, for example 6107 11 00, 6107 12 10 and 6107 12 20.

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 6107

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 6107

Showing 26 sub-classification codes with complete hierarchy descriptions.

6107116-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Cotton

610711008-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Cotton > Of Cotton

6107126-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Man-Made Fibres :

610712108-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Man-Made Fibres : > Of Synthetic Fibres

610712208-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Man-Made Fibres : > Of Artificial Fibres

6107196-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Other Textile Materials :

610719108-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Other Textile Materials : > Of Silk

610719908-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Other Textile Materials : > Other

6107216-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Cotton

610721008-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Cotton > Of Cotton

6107226-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Man-Made Fibres :

610722108-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Man-Made Fibres : > Of Synthetic Fibres

610722208-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Man-Made Fibres : > Of Artificial Fibres

6107296-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Other Textile Materials :

610729108-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Other Textile Materials : > Of Silk

610729208-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Other Textile Materials : > Of Wool Or Fine Animal Hair

610729908-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Other Textile Materials : > Other

6107916-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Cotton :

610791108-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Cotton : > Gengis (Vests), Other Than Hand Crocheted

610791908-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Cotton : > Other

610792108-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Synthetic Fibres

610792208-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted - Other :Of Man-Made Fibres : Of Artificial Fibres

6107996-Digit Sub-heading

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Other Textile Materials :

610799108-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Other Textile Materials : > Of Silk

610799208-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted > Of Other Textile Materials : > Of Wool Or Fine Animal Hair

610799908-Digit Tariff Item

Chain: Articles of apparel and clothing accessories, knitted or crocheted > Men'S Or Boys' Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, 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 6105
Men'S Or Boys' Shirts, Knitted Or Crocheted
HSN 6106
Women'S Or Girls' Blouses, Shirts And Shirt Blouses, 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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