GST Rate on T-Shirts: 5%

HSN 610910 · 2.5% CGST + 2.5% SGST intra-state, or 5% IGST interstate.

Knitted T-shirts attract 5% GST up to the notified per-piece value threshold, and a higher rate above it. Most everyday cotton tees fall in the concessional band under sub-heading 610910.

Worked example at 5%

Taxable value: ₹10,000
CGST (2.5%): ₹250.00
SGST (2.5%): ₹250.00
Invoice total: ₹10,500.00

Interstate, the same sale shows a single IGST line of ₹500.00. Try your own numbers in the GST calculator.

Classification

T-Shirts is classified under HSN 610910 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 5% GST

Bedsheets HSN 6302 Coffee HSN 0901 Cotton Fabric HSN 5208 Edible Oil HSN 1512 Goods Transport (Freight) SAC 996511 Restaurant Services SAC 996331 Sugar HSN 1701 Tea HSN 0902

Frequently asked questions

Garments priced above the notified per-piece threshold attract the higher apparel rate (12%). The band applies per garment, so one bill can mix both rates.

For a sale within one state, the 5% splits equally into 2.5% CGST and 2.5% SGST. For an interstate sale it is charged as a single 5% IGST — the total tax is the same either way.

HSN code 610910. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

Related tools & guides

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