GST Invoice Format for Textiles & Garments

Fabrics at 5%, apparel by value band — the textile trade's invoice done right.

Textile invoices juggle the trade's special rate structure: most fabrics at 5%, and garments taxed by value band. Wholesale cloth merchants also deal in metres, thaans, and assortments, so unit-of-measure clarity on the invoice matters as much as the rate.

What this invoice format must include

Value-band apparel rates

Garments are at the concessional rate up to the notified per-piece value threshold and taxed higher above it — the invoice must apply the band per item, not per bill.

Clear units of measure

Metres for fabric, pieces for garments, sets for suits — GST returns carry a UQC (unit quantity code) per line, so bill in consistent units.

Job-work flows need separate documents

Sending fabric for dyeing or stitching is job work (SAC 9988 group, mostly 5%) — bill the service separately from goods sales.

HSN by fibre and construction

Cotton fabrics under chapter 52, knitted garments 61, woven garments 62 — the fibre and make decide the code.

Sample line items

Typical line items with the HSN/SAC codes and GST rates this trade uses.

Description HSN/SAC Qty Rate (₹) GST
Cotton shirting fabric (40s count), 25 metres 5208 25 120 5%
Men's cotton T-shirts, assorted sizes 610910 50 180 5%
Women's kurti, printed 6204 30 350 5%

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Frequently asked questions

Most woven fabrics attract 5% GST — cotton under chapter 52, synthetics under 54/55. The rate applies whether sold retail or wholesale.
By value band: garments up to the notified per-piece threshold attract the lower slab, and higher-priced pieces the higher slab. Apply the band per garment on the invoice.
Yes — textile job work is a service under the SAC 9988 group, mostly at 5% for registered principals. Bill it as a service, separate from fabric sales.
Classification follows the predominant fibre by weight. A 60/40 poly-cotton fabric is classified as synthetic (chapter 54/55), not cotton.

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