Bra HSN code list: every 8-digit line under 6212
A cotton bra is 6212 10 00, and so is a polyester or nylon one: heading 6212 has no fibre split. The heading splits by garment instead, and bras take the first of its five lines.
| Line | What it covers |
|---|---|
| 6212 10 00 | Brassieres |
| 6212 20 00 | Girdles and panty-girdles |
| 6212 30 00 | Corselettes |
| 6212 90 10 | Suspender belts, braces, suspender garters |
| 6212 90 90 | Other |
Source: GST portal HSN master, heading 6212, and DGCIS chapter 62 (printed there as “Brassiers”), read 2 Nov 2026. Last verified: 2 Nov 2026.
In the GSTR-1 HSN table (Table 12), sellers with aggregate turnover up to ₹5 crore enter at least 4 digits (6212); above ₹5 crore, at least 6 (621210). The portal gives a drop-down, so pick 621210 rather than typing a longer number.
Sports bra HSN code and knitted bras
A sports bra is 6212 10 00, the same line as any other bra, because heading 6212 covers brassieres whether or not knitted. The GST portal master has no separate sports-bra line, so a knitted sports bra sold as a bra takes the brassieres line.
Two chapter notes settle the knitted question. Chapter 61, the knitted chapter, says in Note 2(a) that it does not cover goods of heading 6212. Chapter 62 is for garments not knitted, but its Note 1 makes an exception for 6212. So a knitted cotton bra stays in 6212 10 00 and never moves to a chapter 61 line.
A crop top or vest sold as a top, with no cups or bra construction, is a different product. It is listed as a top, and tops of that kind are on the T-shirt HSN code page.
Bra panty HSN code: one code per piece
There is no bra panty HSN code: no tariff line names a bra-panty set, so invoice each piece on its own line, the bra at 6212 10 00 and a knitted cotton panty at 6108 21 00. Confirm with your CA before putting one code on a set.
Section XI Note 14 is the rule that keeps garments of different headings in their own headings when sold as a set. It defines “textile garments” as headings 6101 to 6114 and 6201 to 6211, though, so it does not reach 6212. No other tariff note gives a set code either.
The panty line depends on how the fabric is made. A knitted panty is 6108: cotton 6108 21 00, polyester or nylon 6108 22 10, viscose 6108 22 20. A woven cotton panty falls in the “other” group of 6208 at 6208 91 90.
The ₹2,500 limit is per piece, and no CBIC note says how a set is valued against it. Night dresses and pyjamas take 6108 3x or 6208 2x; see the dress HSN code page.
Bra HSN code mistakes: flat 18%, 12 digits and braids
GST on a bra is not a flat 18%: 18% applies only when one piece sells for more than ₹2,500, and up to ₹2,500 it is 5%. Some sites print a flat 18% IGST for 62121000, another a flat 5%, one a 12-digit 621290000019 taken from shipment data, and a slide deck says invoices need 8 digits.
GST invoices and returns take 4 or 6 digits by turnover, as above. Heading 5808, braids and ornamental trimmings in the piece, turns up in searches for “bra”; it is a trimmings code, not a bra code. 12% with a ₹1,000 limit is the rule from before 22 September 2025.
Bra HSN code GST rate and what to enter on a listing
GST on a bra is 5% if the sale value is up to ₹2,500 a piece and 18% above, from 22 September 2025 (Notification 9/2025-IT(Rate), PIB factsheet). Sale value means the transaction value, not the MRP (CBIC GST rates FAQ).
- Sort the product: bra or panty, and for a panty, knitted or woven.
- Pick the row and enter the 4-digit heading in the listing’s HSN field (6 digits above ₹5 crore turnover).
- Set GST by sale value a piece: 5% up to ₹2,500, 18% above.
Worked case: a seller lists a cotton T-shirt bra at ₹499 and a lace bra at ₹2,999 (illustrative prices, not market data). Both take 6212 (621210). The T-shirt bra is taxed at 5%, since ₹499 is under ₹2,500; the lace bra at 18%, since ₹2,999 is above it.
Checked against the GST portal master
On 2 Nov 2026 we dumped headings 6106, 6108, 6109, 6114, 6208 and 6212 from the GST portal master, 98 lines in all. “Brassieres” appears only in 6212. Searched as whole words, sport, lingerie and bra found nothing.
Related HSN codes: nightwear, vests and clothes
Codes that sit next to bras in an innerwear catalog:
| Item | Heading | Page |
|---|---|---|
| Night dress, pyjamas | 6108 / 6208 | Dress HSN code |
| Night suit | — | Suit HSN code |
| Vest, T-shirt | 6109 | T-shirt HSN code |
| All clothes | ch. 61 / 62 | Clothes HSN code list |
| GST on clothes | ₹2,500 band | GST on clothes |
Headings as checked on each linked page.
Bra HSN code: questions
What is the HSN code for bra?
6212 10 00, “brassieres”, whether the bra is knitted or woven.
What is the bra HSN code GST rate?
5% when one bra sells for up to ₹2,500 and 18% above, since 22 September 2025.
What is the HSN code for bra panty?
There is no set line: the bra is 6212 10 00 and a knitted cotton panty 6108 21 00; confirm a set code with your CA.
What is the sports bra HSN code?
6212 10 00; heading 6212 covers bras whether or not knitted, and the master has no separate sports-bra line.
What is the cotton bra HSN code?
6212 10 00; heading 6212 has no fibre split, so cotton, polyester and nylon bras share it.
Is the GST on 62121000 18%?
Only when one piece sells for more than ₹2,500; up to ₹2,500 it is 5%.
Related
Checked by the StitchMagic team on 2 Nov 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.