T shirt HSN code list: every 8 digit line under 6109, plus knit polo lines
Heading 6109 has six 8-digit lines in the GST portal HSN master: one for cotton and five for other fibres. Knitted polo and collared shirts are not T-shirts in the tariff, so their 6105 lines are listed below them for comparison; pick a 6105 line only for a collared or buttoned knit top.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 6109 10 00 | T-shirts, singlets and vests of cotton, knitted | 5% up to ₹2,500 / 18% above |
| 6109 90 10 | T-shirts and vests of synthetic fibres (polyester, polyamide) | 5% up to ₹2,500 / 18% above |
| 6109 90 20 | T-shirts and vests of artificial fibres (viscose rayon) | 5% up to ₹2,500 / 18% above |
| 6109 90 30 | T-shirts and vests of silk | 5% up to ₹2,500 / 18% above |
| 6109 90 40 | T-shirts and vests of wool or fine animal hair | 5% up to ₹2,500 / 18% above |
| 6109 90 90 | T-shirts and vests of other textile materials | 5% up to ₹2,500 / 18% above |
| 6105 10 10 | Men’s shirts of cotton, hand crocheted | 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 10 | Men’s knit shirts of silk | 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 |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025.
Polyester sports tees get printed wrong most often. They are synthetic fibres, so 6109 90 10, not the cotton line. And if you see 6105 10 00 for a cotton polo, skip it: the master has no such line, so use 6105 10 20.
T-shirt HSN code 6 digit and 8 digit: how 6109 is built
Cotton T-shirts read as 6109 10 00: chapter 61 for knitted apparel, heading 6109 for T-shirts and vests, sub-heading 610910 for cotton (DGCIS ITC-HS chapter 61; GST portal HSN master, read 11 Oct 2026). Every other fibre sits under 6109 90, which the master splits into 6109 90 10 synthetic fibres, 6109 90 20 artificial fibres, 6109 90 30 silk, 6109 90 40 wool or fine animal hair and 6109 90 90 other.
The GST rate on T-shirts is 5% when one piece sells for up to ₹2,500 and 18% when it sells for more, under Notification 9/2025–CT(Rate) dated 17 September 2025, in force from 22 Sept 2025 (PIB factsheet, read 11 Oct 2026). One catalog can carry both rates.
T-shirt or shirt? The knitted rule
A T-shirt is 6109 only when it is knitted or crocheted, because chapter 61 covers knitted or crocheted articles alone (DGCIS chapter 61 note, checked 11 Oct 2026).
A knitted collared shirt for men is 6105, not 6109, even when the shop calls it a "polo T-shirt"; DGCIS lists 6105 as men’s or boys’ shirts, knitted or crocheted, with 6105 10 20 for cotton knit shirts other than T-shirts. If the top is cut from woven fabric with a button placket, it leaves chapter 61: men’s woven shirts are 6205 and women’s woven blouses and shirts are 6206 (DGCIS chapter 62).
Pages that print one flat rate describe a single price band: "18% GST" fits a T-shirt sold above ₹2,500 a piece, "5% GST" one sold at or below it (PIB, Sept 2025). The nil rate on export sites belongs to an export shipment, not a domestic sale on Meesho.
Which T shirt HSN code and GST rate to enter on Meesho
For a cotton T-shirt on Meesho, enter HSN 6109 (or 610910 if your turnover is above ₹5 crore) and GST 5% when it sells for up to ₹2,500 a piece. The digit rule comes from CBIC Notification 78/2020–Central Tax, in force 1 April 2021; the rate from Notification 9/2025–CT(Rate).
- Pick your row in the table above after confirming with the supplier that the fabric is knitted and noting its fibre.
- Enter 4 digits (6109) if aggregate turnover last year was up to ₹5 crore, or 6 digits (610910 or 610990) above it (CBIC Notification 78/2020–CT).
- Choose the rate by sale value per piece: 5% up to ₹2,500, 18% above (PIB, Sept 2025). A pack of 3 at ₹899 works out to about ₹300 a piece, so the pack stays at 5%.
- Use the same code and rate on your invoice and in GSTR-1 Table 12 (GSTN advisory), so listing, invoice and return agree.
Worked case: a supplier listing a cotton round-neck T-shirt at ₹349 enters 6109 and 5%, or 610910 and 5% with turnover above ₹5 crore. Check your payout with the Meesho commission calculator and pack pricing with the price per piece calculator guide.
Checked against our HSN finder
The StitchMagic HSN code finder returns 6109 for "t-shirt" from our own seller dataset, with the GST shown as the per-piece band rather than a single rate. For long catalogs, ListMagic is a Chrome extension that fills the Meesho Supplier Panel catalog form; you press Submit yourself.
Printed, oversized and kids T-shirts
Printing, an oversized fit or a kids size does not change the heading: a knitted T-shirt stays in 6109 (DGCIS chapter 61, checked 11 Oct 2026). A custom-printed tee and a boys’ cartoon tee both take 6109 10 00 when cotton.
What usually differs is the price. The GST band is decided per piece by sale value, so up to ₹2,500 is 5% and above is 18% (PIB, Sept 2025). Sweatshirts and hoodies are a different heading; until their own pages are up, the clothes HSN code list shows where they sit.
Sweatshirts, hoodies, shirts: codes next to 6109
| Item | HSN heading | Page |
|---|---|---|
| Shirts, knitted or woven | 6105 / 6205 / 6206 | Shirt HSN code |
| Clothes overview | ch. 61 / ch. 62 | Clothes HSN code list |
| Sweatshirt | separate heading | page coming |
| Hoodies | separate heading | page coming |
| Jeans | by garment | Jeans HSN code |
| Saree | fabric heading | Saree HSN code |
Headings from DGCIS ITC-HS chapters 61 and 62, checked 11 Oct 2026. All codes by product: HSN codes list.
Frequently asked questions
What is the GST rate on T-shirts?
5% if the T-shirt sells for up to ₹2,500 a piece and 18% above that, since 22 September 2025.
What is the description of HSN code 61091000?
61091000 is T-shirts, singlets and other vests, knitted or crocheted, of cotton (DGCIS chapter 61).
What is the description of HSN code 61099090?
It sits under 6109 90, T-shirts of other textile materials, as the "other" line after synthetic, artificial, silk and wool tees. Confirm it on the GST portal HSN search before printing it.
Is the HSN code for a polyester T-shirt different?
Same heading 6109; the sub-heading changes to 6109 90 for fibres other than cotton. The 8-digit line for synthetic fibres is 6109 90 10.
Do I need the 8-digit HSN code for T-shirts?
Not under the GST digit rule: 4 digits up to ₹5 crore turnover and 6 digits above (CBIC Notification 78/2020–Central Tax). The 8-digit line 6109 10 00 starts with both, so it tells you the shorter codes too.
What is the 6 digit HSN code for a T-shirt?
610910 for a cotton T-shirt and 610990 for every other fibre. These are the sub-headings to enter when your turnover is above ₹5 crore.
Is there a 10 digit HSN code for T-shirts?
No; the GST portal HSN master lists T-shirt lines at 8 digits at most, such as 6109 10 00 for cotton. A 10-digit number is not a GST HSN code.
Is the GST rate on T-shirts 5%?
Yes, when one piece sells for up to ₹2,500; above that it is 18%. A pack is tested by the value per piece, so a pack of 3 at ₹899 stays at 5%.
Is a printed T-shirt taxed differently?
No; printing does not change heading 6109, and the rate still follows the ₹2,500 per-piece band.
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.