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HSN Code for Apparel (61091000)

An internationally standardized 8-digit commodity code used to classify knitted cotton apparel for Indian GST taxation and cross-border trade customs.

Also known as:HSN Code 61091000Harmonized System of NomenclatureApparel GST Code

Key Definition & Direct Answer

HSN Code 61091000 is the official 8-digit Harmonized System of Nomenclature code mandated under Indian GST law for "T-shirts, singlets and other vests, knitted or crocheted, of cotton". Quoting the correct HSN code on B2B invoices is legally mandatory under the GST Act. It determines the applicable tax tier (5% GST for garments priced under ₹1,000, and 12% GST for items above ₹1,000) and enables registered business buyers to claim 100% Input Tax Credit (ITC).

Technical Specifications at a Glance

Cotton T-Shirt HSN

61091000 (Knitted Cotton T-Shirts & Vests)

Hoodies & Sweatshirts HSN

61102000 (Knitted Cotton Pullovers/Sweaters)

GST Rate Tier 1

5% GST for Value ≤ ₹1,000 Per Piece

GST Rate Tier 2

12% GST for Value > ₹1,000 Per Piece

Decoding HSN Codes for Fashion Entrepreneurs

Developed by the World Customs Organization (WCO), the Harmonized System assigns logical numerical codes to every traded commodity on earth. In India’s GST regime, Chapter 61 covers all knitted and crocheted garments.

• Heading 6109 covers T-shirts, singlets, and vests.

• Sub-heading 610910 specifically isolates cotton fibers.

• Tariff item 61091000 is the definitive 8-digit code for 100% cotton knitted t-shirts.

When corporate buyers or colleges purchase bulk merchandise from NexelPrint, our automated invoices explicitly declare HSN 61091000 with clean 5% B2B tax separation, allowing corporate finance teams to claim complete tax credits against their output GST ledgers.

Industry Comparison Matrix

Apparel Item	Official HSN Code	Base Fabric Construction	Standard GST Slab
Cotton T-Shirts & Polos	6109 10 00	Knitted 100% Cotton (Jersey / Pique)	5% (if ≤₹1,000) / 12% (if >₹1,000)
Fleece Hoodies & Sweatshirts	6110 20 00	Knitted Cotton Pullovers / Fleece	5% (if ≤₹1,000) / 12% (if >₹1,000)
Synthetic / Polyester Jerseys	6109 90 10	Knitted Synthetic / Man-Made Fibers	5% (if ≤₹1,000) / 12% (if >₹1,000)

Buyer & Quality Inspection Protocol

Ensure your B2B supplier provides a valid tax invoice with their 15-digit GSTIN and exact 8-digit HSN codes.
Verify that invoices show SGST + CGST for intra-state sales, or IGST for inter-state interstate consignments.

Factory Blanks Catalog

Apparel Blanks Featuring HSN Code for Apparel (61091000)

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Frequently Asked Questions

Can my company claim GST Input Tax Credit on bulk t-shirt orders?

Yes! Every B2B wholesale order placed on NexelPrint generates a formal GST invoice with complete HSN codes. Entering your company’s GSTIN during checkout allows your accountant to offset 100% of the tax against your business tax liabilities.

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