GST on Apparel in India operates on a value-based dual slab structure: clothing items with an invoice transaction value up to ₹1,000 per piece attract a concessional 5% GST rate (2.5% CGST + 2.5% SGST, or 5% IGST). Garments with an invoice value exceeding ₹1,000 per piece attract 12% GST (6% CGST + 6% SGST, or 12% IGST). B2B business buyers can claim 100% of this GST as an Input Tax Credit (ITC) to reduce their net tax liability.
How the ₹1,000 Threshold Shapes Apparel Pricing Strategies
In the Indian clothing market, the ₹1,000 price point is a critical statutory threshold. When a manufacturer or retail brand prices a t-shirt or hoodie at ₹999, the item falls into the 5% tax bracket. If the price increases by just ₹2 to ₹1,001, the tax rate more than doubles to 12%.
Because NexelPrint wholesale factory prices range from ₹180 to ₹650 per piece, the vast majority of our bulk blanks comfortably qualify for the lowest 5% GST bracket, delivering substantial tax savings to brand owners.
Source Certified Tirupur Cotton with 50/50 COD Milestone Escrow
Get 100% combed cotton blanks custom printed with high-definition DTF. Order a single ₹349 sample kit or place a bulk wholesale run starting at just 10 pieces.
