Cotton towel HSN code: 8-digit lines for bath and hand towels
A cotton terry bath or hand towel is 6302 60 90 at 8 digits, or 6302 60 10 if it is woven on a handloom. Sub-heading 6302 60 covers toilet and kitchen linen of terry towelling or similar terry fabrics, of cotton. A cotton towel without loops, such as a thin gamcha, drops to 6302 91, and towels of other fibres take their own line.
| Line | What it covers |
|---|---|
| 6302 60 10 | Terry toilet and kitchen linen of cotton, handloom |
| 6302 60 90 | Terry toilet and kitchen linen of cotton, other |
| 6302 91 10 | Other toilet and kitchen linen of cotton, handloom |
| 6302 91 90 | Other toilet and kitchen linen of cotton, other |
| 6302 92 00 | Of flax (linen) |
| 6302 93 00 | Of man-made fibres (microfibre, polyester) |
| 6302 99 00 | Of other textile materials |
Source: GST portal HSN master, heading 6302, read 23 Oct 2026; the same lines appear in DGCIS chapter 63. Last verified: 23 Oct 2026.
Most invoices stop well short of eight digits. CBIC Notification 78/2020-Central Tax asks for 4 digits (6302) when last year’s aggregate turnover was up to ₹5 crore, and 6 digits (630260 for a terry towel) above it, from 1 April 2021; for B2C invoices at that size the code is optional. Keep the 8-digit line for shipping bills and for marketplace forms that ask for it.
Terry towel HSN code: 6302 60 or 6304 92 50?
Both are real Indian tariff lines: 6302 60 is terry toilet linen of cotton, and heading 6304 (other furnishing articles) also carries 6304 92 50 "Terry towel" and 6304 92 60 "Towels, other than terry towel". Heading 6302 names toilet linen in its own text, so this page leads with 6302. Many code-list sites print 6304 92 50 instead, and the GST portal master we read on 23 Oct 2026 lists both sets.
| Line | Heading | What it covers |
|---|---|---|
| 6302 60 90 | 6302 bed, table, toilet and kitchen linen | Toilet linen of cotton terry towelling, other |
| 6302 91 90 | 6302 bed, table, toilet and kitchen linen | Other toilet linen of cotton, other |
| 6304 92 50 | 6304 other furnishing articles | Terry towel |
| 6304 92 60 | 6304 other furnishing articles | Towels, other than terry towel |
Source: GST portal HSN master (6302 and 6304 dumps) and DGCIS chapter 63, read 23 Oct 2026.
The choice does not move the tax. Both headings sit in chapter 63, so a towel is 5% up to ₹2,500 a piece and 18% above under either code. Pick one line for the product, put it on the invoices and listing for that product, and confirm it with your CA once.
Terry towelling sold by the metre is fabric, heading 5802 (5802 11 00 for unbleached cotton), not a towel. Chapter 63 Note 1 limits that sub-chapter to made-up articles, so the code changes once the cloth is made up into a towel. A cotton-polyester blend towel follows the fibre that weighs most (Section XI Note 2(A) and Subheading Note 2(A)): mostly cotton by weight goes to 6302 60 or 6302 91, mostly polyester to 6302 93 00.
GST rate on cotton towels and what to enter on a listing
GST on cotton towels is 5% when the sale value is up to ₹2,500 a piece and 18% above it, from 22 September 2025. The 5% comes from Schedule I S.No. 390 of Notification 9/2025-IT(Rate) and the 18% from Schedule II S.No. 199 of Notification 9/2025-CT(Rate); both cover chapter 63 made-up articles. The ₹2,500 test is on sale value per piece, as S.No. 390 words it; for a set, check with your CA how your price splits.
- Pick the row by fibre and weave in the table at the top: cotton terry, cotton plain, microfibre or linen.
- Type 6302 in the listing’s HSN field; on the invoice, write 6302, or 630260 / 630291 if your turnover last year was above ₹5 crore.
- Set GST by the price of one piece: 5% up to ₹2,500, 18% above, and print the same code and rate on the invoice.
Worked case (illustration): a home-textile seller lists a cotton terry bath towel, a 2-piece terry towel set and a microfibre gym towel. Each is priced well below ₹2,500 a piece, so all three go out at 5%. The terry towel and the set are 6302 60 90 at 8 digits; the gym towel is 6302 93 00. On a 4-digit invoice, the three lines read 6302.
Checked against the GST portal master
On 23 Oct 2026 we pulled the 41 entries the GST portal master holds for heading 6302, plus the 6304 and 5802 lines, and built the tables on this page from those dumps rather than from code-list sites. The dumps confirmed that both towel sets, 6302 and 6304 92, are current lines in the master, which is why both appear above.
Related HSN codes for home textile sellers
A towel range usually sits next to bedding and fabric. These pages carry those codes, read from the same official sources.
| Item | Heading | Page |
|---|---|---|
| Bedsheets, blankets, mattresses | 6301 / 6302 and more | Mattress and bedding HSN code |
| Woven cotton and polyester fabric | Chapters 52 / 54 / 55 | Fabric HSN code |
| Garments | Chapters 61 / 62 | Clothes HSN code list |
| Other seller products | — | HSN codes list by product |
Headings: DGCIS ITC-HS chapters as checked on each linked page.
Frequently asked questions
What is the HSN code for towel?
6302; cotton terry towels are 6302 60 and other cotton towels 6302 91.
What is the cotton towel HSN code?
6302 60 90 for a cotton terry towel (6302 60 10 if handloom); 6302 91 90 for a cotton towel that is not terry.
What is the HSN code for a bath towel or hand towel?
Both are toilet linen under 6302; size does not change the code, fibre and terry weave do.
What is the GST rate on cotton towels?
5% if the sale value is up to ₹2,500 a piece and 18% above, from 22 September 2025.
Why do some sites say 6304 92 50 for towels?
The Indian tariff also lists 6304 92 50 terry towel and 6304 92 60 other towels; the rate is the same, so use one line consistently and confirm with your CA.
What is the HSN code for towel fabric?
Terry towelling sold by the metre is 5802 (5802 11 00 unbleached cotton); a cut, hemmed towel is 6302.
Related
Checked by the StitchMagic team on 23 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.