Lehenga HSN code: 8-digit lines by fabric
For a woven cotton lehenga skirt the 8-digit line is 6204 52 90, or 6204 52 10 if it is embroidered with Lucknow chikan craft. A lehenga is a long gathered skirt, so the tariff’s “skirts and divided skirts” lines fit.
| Line | What it covers |
|---|---|
| 6204 51 00 | Skirts of wool or fine animal hair |
| 6204 52 10 | Skirts of cotton: embroidered with Lucknow chikan craft |
| 6204 52 90 | Skirts of cotton: other |
| 6204 53 10 | Skirts of synthetic fibres: Lucknow chikan |
| 6204 53 90 | Skirts of synthetic fibres: other |
| 6204 59 11 | Skirts of silk: Lucknow chikan |
| 6204 59 19 | Skirts of silk: other |
| 6204 59 91 | Skirts of other textile materials: Lucknow chikan |
| 6204 59 99 | Skirts of other textile materials: other |
Source: GST portal HSN master, heading 6204, and DGCIS chapter 62, read 2 Nov 2026. Last verified: 2 Nov 2026.
A silk-blend or polyester-viscose lehenga goes by the fibre that weighs more (Section XI Note 2(A)). Polyester georgette is synthetic: 6204 53 90.
In the GSTR-1 HSN table (Table 12), sellers with aggregate turnover up to ₹5 crore enter at least 4 digits (6204); above ₹5 crore, at least 6 (620452, 620422).
Lehenga choli HSN code: when the set is an ensemble
A lehenga choli is 6204 22 10 when both pieces are cotton, made up in identical fabric and put up for retail sale as one set; in synthetic fabric it is 6204 23 90, in silk 6204 29 19. That is the “ensemble” of chapter 62 Note 3(b): one garment for the upper body and one or two for the lower body, a skirt included. In portal wording, 6204 22 10 is “blouses combined with skirts, trousers or shorts”.
If the choli is in a contrast fabric, the set fails the identical-fabric test. Section XI Note 14 then says garments of different headings stay in their own headings even when sold as a set: the lehenga as a skirt in 6204 5x, the choli as a blouse in 6206. Put both lines on the invoice.
A dupatta is neither an upper-body nor a lower-body garment, so the ensemble wording does not reach it. The tariff has no line for a three-piece lehenga, choli and dupatta set; enter what your CA confirms. A dupatta sold on its own sits in 6214, shawls, scarves and veils.
The ₹2,500 limit is per piece. No CBIC note says how a set is valued against it, so do not split or add prices to change the rate.
Lehenga HSN code mistakes: 6211 42 10 and fabric codes
6211 42 10 is not a lehenga line: it reads “kurta and salwar with or without dupatta”, women’s cotton, the salwar suit line now split into 6211 42 11 and 6211 42 19. Some sites still print it for lehengas at 12%, and one supplier listing shows a 5208 cotton-fabric code for a stitched lehenga. Kurta-salwar sets are on the suit HSN code page.
“HSN code for unstitched lehenga” has a different answer. Chapter 62 covers made-up articles only, so a lehenga sold as a length of fabric takes its fabric heading: 5208–5212 for woven cotton, 5007 for silk, 5407–5408 for synthetic filament (fabric HSN code).
Chapter 61 is for knitted garments and chapter 62 for woven ones, so a woven lehenga does not go in 6104. 12% with a ₹1,000 limit is the rule from before 22 September 2025.
GST rate on lehenga and what to enter on a listing
GST on a lehenga 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).
- Check how it is made and sold: woven or knitted, skirt alone or matching set.
- 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 matching cotton lehenga choli at ₹1,899 and an embroidered silk lehenga skirt at ₹4,500 (illustrative prices, not market data). The set takes 6204 (620422) at 5%: ₹1,899 is under ₹2,500 however the set is counted. The skirt takes 6204 (620459) at 18%, since ₹4,500 is above ₹2,500.
Checked against the GST portal master
On 2 Nov 2026 we dumped headings 6104, 6106, 6114, 6204, 6206 and 6211 from the GST portal master, 241 lines in all, and searched them for lehenga, lehnga, choli, ghagra and chaniya. Nothing matched, and DGCIS chapters 61 and 62 gave the same zero.
Related HSN codes for ethnic wear sellers
What sits next to lehengas in a catalog:
| Item | Heading | Page |
|---|---|---|
| Kurta-salwar suit set | 6211 | Suit HSN code |
| Dress, gown, Anarkali | — | Dress HSN code |
| Saree | — | Saree HSN code |
| Dupatta sold alone | 6214 | Dupatta HSN code |
| Unstitched fabric | by fibre | Fabric HSN code |
| All clothes | — | Clothes HSN code list |
Headings as checked on each linked page.
Lehenga HSN code: questions
What is the HSN code for lehenga?
No line names a lehenga; a woven lehenga skirt sold alone is 6204 (cotton 6204 52 90, synthetic 6204 53 90, silk 6204 59 19).
What is the lehenga choli HSN code?
6204 22 10 for a cotton lehenga and choli made up in identical fabric and sold as a set; synthetic 6204 23 90, silk 6204 29 19.
What is the lehenga set HSN code if the choli is a different fabric?
Each piece keeps its own heading: the lehenga in 6204 (skirts), the choli in 6206 (blouses), under Section XI Note 14.
What is the HSN code for unstitched lehenga?
An unstitched lehenga sold as a length of fabric takes its fabric heading, such as 5208–5212 for cotton, because chapter 62 covers made-up articles only.
What is the GST rate on lehenga?
5% if the sale value is up to ₹2,500 a piece and 18% above, from 22 September 2025.
Is 6211 42 10 the HSN code for lehenga?
No: 6211 42 10 is women’s cotton kurta and salwar, with or without dupatta, the salwar suit line.
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.