Shirt HSN code 8 digit list: cotton, man-made, khadi and chikan lines
For a plain cotton shirt the full 8-digit code is 6205 20 90 for men and 6206 30 90 for women; the other lines under the same sub-headings are for handloom and Lucknow chikan pieces. The 2017 tariff edition had just one cotton line each, 6205 20 00 and 6206 30 00. The GST portal master still lists them. It also splits them, though, and the split line is the one to print.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 6205 20 90 | Men’s shirts of cotton, woven: other (plain, printed, denim) | 5% up to ₹2,500 / 18% above |
| 6205 20 10 | Men’s shirts of cotton, woven: handloom | 5% up to ₹2,500 / 18% above |
| 6205 20 20 | Men’s shirts of cotton, woven: embroidered with Lucknow chikan craft | 5% up to ₹2,500 / 18% above |
| 6205 30 90 | Men’s shirts of man-made fibres, woven: other | 5% up to ₹2,500 / 18% above |
| 6205 30 10 | Men’s shirts of man-made fibres, woven: Lucknow chikan | 5% up to ₹2,500 / 18% above |
| 6205 10 00 | Men’s shirts of wool or fine animal hair, woven | 5% up to ₹2,500 / 18% above |
| 6205 90 11 | Men’s shirts of other textile materials, woven: khadi | 5% up to ₹2,500 / 18% above |
| 6205 90 12 | Men’s shirts of other textile materials, woven: Lucknow chikan | 5% up to ₹2,500 / 18% above |
| 6205 90 90 | Men’s shirts of other textile materials, woven: other | 5% up to ₹2,500 / 18% above |
| 6105 10 20 | Men’s knit shirts of cotton (not T-shirts) and sweatshirts | 5% up to ₹2,500 / 18% above |
| 6105 10 90 | Men’s knit shirts of cotton: other | 5% up to ₹2,500 / 18% above |
| 6105 20 10 | Men’s knit shirts of synthetic fibres | 5% up to ₹2,500 / 18% above |
| 6105 20 20 | Men’s knit shirts of artificial fibres | 5% up to ₹2,500 / 18% above |
| 6105 90 90 | Men’s knit shirts of other textile materials | 5% up to ₹2,500 / 18% above |
| 6206 30 90 | Women’s shirts and blouses of cotton, woven: other | 5% up to ₹2,500 / 18% above |
| 6206 30 10 | Women’s shirts and blouses of cotton, woven: handloom | 5% up to ₹2,500 / 18% above |
| 6206 40 00 | Women’s shirts and blouses of man-made fibres, woven | 5% up to ₹2,500 / 18% above |
| 6206 10 10 | Women’s shirts and blouses of silk, woven | 5% up to ₹2,500 / 18% above |
| 6206 90 00 | Women’s shirts and blouses of other textile materials, woven | 5% up to ₹2,500 / 18% above |
| 6106 10 00 | Women’s shirts and blouses of cotton, knitted | 5% up to ₹2,500 / 18% above |
| 6106 20 10 | Women’s shirts and blouses of synthetic fibres, knitted | 5% up to ₹2,500 / 18% above |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025.
There is no 6105 10 00 line in the master: a knitted cotton shirt or polo takes 6105 10 20. The 6-digit sub-headings sellers above ₹5 crore turnover enter are the first six digits of these rows, such as 620520 for a men’s cotton shirt.
Woven or knitted: which shirt code applies
A shirt is 6205 or 6206 when its cloth is woven and 6105 or 6106 when it is knitted, because DGCIS keeps chapter 61 for knitted or crocheted articles only and excludes knitted goods from chapter 62 (ITC-HS chapter notes, checked 11 Oct 2026). Price, brand and sleeve length do not change the heading.
Woven cloth has threads crossing at right angles and barely stretches; knitted cloth is built from loops and gives when pulled sideways. Cotton office shirts, denim and linen shirts are woven, so 6205 for men. A pique polo is knitted, so 6105.
A T-shirt is not a shirt for HSN: it files under 6109, the T-shirt and vest heading of chapter 61 (DGCIS). Sellers who list a round-neck tee under 6105 mismatch their purchase invoices; the T-shirt HSN code page covers that heading.
Pages still showing 12% GST on shirts
Code-lookup sites that print 12% for 6205 show the old band: 12% above ₹1,000 a piece before 22 Sept 2025, replaced on that date by 5% up to ₹2,500 and 18% above (PIB release on the 56th GST Council meeting and Notification 9/2025–CT(Rate)).
Shirt HSN code and GST rate on a Flipkart or Meesho listing
- Pick the row in the table above by wearer and fibre, then the woven or knitted column after checking the cloth with your supplier.
- Enter 4 digits (6205) in the HSN field if your aggregate turnover last year was up to ₹5 crore, or 6 digits (620520) above ₹5 crore, per CBIC Notification 78/2020–Central Tax, in force 1 April 2021.
- Choose the GST rate by the sale value of one shirt: at or below ₹2,500 it is 5%, above it 18%.
- Use the same code and rate on your invoice and in GSTR-1 Table 12 (GSTN advisory), so the listing, invoice and return agree.
Worked case: a Flipkart seller lists a men’s cotton formal shirt at ₹599 and a premium linen shirt at ₹2,799. Both are woven men’s shirts, so both take heading 6205 (6205 20 for cotton, 6205 90 for linen at six digits), but the cotton shirt is 5% and the linen one 18%, because its value per piece is above ₹2,500.
Check payouts with the Flipkart commission calculator or Meesho commission calculator, and the price per piece calculator guide for shirts near ₹2,500. For a long Meesho catalog, ListMagic is a Chrome extension that fills the Supplier Panel catalog form from your details; you still press Submit yourself.
Checked against our HSN finder
Our own HSN code finder dataset carries two rows for this item, "Men’s shirt — woven" at 6205 and "Men’s shirt — knitted" at 6105, each with the per-piece GST band. Both match the DGCIS headings as of 11 Oct 2026.
Women’s shirts, denim shirts and sweatshirts HSN code
Women’s and girls’ shirts and shirt-blouses use 6206 if woven and 6106 if knitted, never the men’s heading 6205 (DGCIS chapters 61 and 62). A ladies cotton shirt is 6206 30 90, a rayon or polyester one 6206 40 00, and a knitted cotton top cut like a shirt 6106 10 00.
Denim is a woven cotton cloth, so a men’s denim shirt follows the woven rule and lands in 6205 20 90, the same tariff item as a plain cotton shirt. Sweatshirts are knitted: DGCIS names "knit shirts (other than T-shirts) and sweat shirts" of cotton under 6105 10 20 for men, while pullovers and jerseys sit in heading 6110.
T-shirts, kurtis and pants: the codes next to shirts
| Item | HSN heading | Page |
|---|---|---|
| T-shirts | 6109 | T-shirt HSN code |
| All clothes | ch. 61 / 62 | Clothes HSN code list |
| Kurti, women’s top | 6106 / 6206 | Kurti HSN code |
| Pant, trousers | by garment | Pant HSN code |
| Suiting and shirting fabric | fabric heading by fibre | — |
Headings from DGCIS ITC-HS chapters 61 and 62, checked 11 Oct 2026. More items in the HSN codes list.
Frequently asked questions
What is the description of HSN code 62052000?
62052000 is men’s or boys’ shirts of cotton, not knitted, as a single line from the 2017 tariff edition. The GST portal master still lists it, and also splits it into 6205 20 10 handloom, 6205 20 20 Lucknow chikan and 6205 20 90 other.
What is HSN code 62052090?
62052090 is men’s or boys’ woven cotton shirts that are neither handloom nor Lucknow chikan, which is where a plain, printed or denim mill-made shirt goes. It pays 5% up to ₹2,500 a piece and 18% above.
What does the HSN code 62069000 represent?
Women’s or girls’ woven blouses, shirts and shirt-blouses of other textile materials, meaning not silk, wool, cotton or man-made fibres. The GST portal master lists it under 6206 90 along with 6206 90 12 for Lucknow chikan.
What is the description of HSN code 61091000?
61091000 is T-shirts, singlets and other vests of cotton, knitted or crocheted. It is a T-shirt line, not a shirt line; shirts with collars and buttons go to 6105 or 6205.
What is the GST rate on shirts?
5% for a shirt sold at up to ₹2,500 a piece, 18% above, since 22 September 2025. The rate comes from Notification 9/2025–Central Tax (Rate).
What is the HSN code for women’s shirts?
6206 if woven, 6106 if knitted. Cotton woven is 6206 30 90 and cotton knitted 6106 10 00.
What is the 6 digit HSN code for a cotton shirt?
620520 for a men’s woven cotton shirt and 610510 for a men’s knitted one. For women it is 620630 woven and 610610 knitted.
Shirt ka HSN code kya hai?
Men’s woven shirt ka HSN 6205 hai; knitted ho to 6105.
Do I need the 8-digit HSN code for shirts?
Not under the GST digit rule: 4 digits up to ₹5 crore turnover, 6 above. The 8-digit 6205 20 90 is the full tariff line for a plain cotton shirt and starts with both shorter codes.
Related
Checked by the StitchMagic team on 11 Oct 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.