Corporate Procurement & Tax Compliance • 2026 Guide
GST on Corporate Uniforms & Merch in India: HSN Codes & 100% ITC Claim Guide
Everything your finance and HR procurement teams need to know: HSN classification (6109, 6105, 6110), 18% GST tax invoicing, e-Way bills, and claiming 100% Input Tax Credit under Section 16(1).
100% ITC
Input Credit Eligibility
Under CGST Section 16(1)
6109 / 6105
Standard Apparel HSN
Official CBIC classification
18% GST
Standard Customized Tax
Reflected in GSTR-2B automatically
Multi-State
Bill To / Ship To
With e-Way bill compliance
Apparel HSN Code & GST Tax Matrix for Corporate Merch
Harmonized System of Nomenclature (HSN) codes used across our manufacturing and billing systems.
| HSN Code | Garment Category | GST Rate | ITC Claim Status |
|---|---|---|---|
| 6109 10 00 | Custom T-Shirts (Cotton Knitted) Bio-washed round neck tees, oversized streetwear tees, and event t-shirts supplied with business branding. | 18% GST (or 5% if sale value < ₹1,000 without customization services) | 100% Fully Eligible under Section 16(1) |
| 6105 10 00 | Custom Polo T-Shirts (Matty & Pique) Corporate collar polo t-shirts with embroidered company logo for office staff, sales teams, and retail stores. | 18% GST | 100% Fully Eligible as Employee Uniform Expense |
| 6110 20 00 | Custom Hoodies & Sweatshirts 350 GSM fleece hoodies and crewneck sweatshirts for annual offsites and winter employee kits. | 18% GST | 100% Fully Eligible for Corporate Winter Merch |
| 6505 00 90 | Custom Caps & Headwear Structured cotton twill baseball caps and snapbacks with embroidered logos. | 18% GST | 100% Fully Eligible for Event & Brand Promotional Expense |
| 4202 22 90 | Cotton Canvas Tote Bags Heavyweight 100% cotton canvas tote bags for onboarding kits and promotional giveaways. | 18% GST | 100% Fully Eligible for Trade Show & Conference Kits |
How Input Tax Credit Reduces Real Procurement Cost
A practical example for an order of 100 Corporate Polo T-Shirts
1. INVOICE VALUE
₹32,000
100 Polos @ ₹320 each
2. 18% GST CHARGED
+ ₹5,760
Reflected in your GSTR-2B
3. NET COST AFTER ITC
₹32,000 ONLY
₹5,760 offset against your GST liability
Frequently Asked Questions on GST & Corporate Merch
Clear tax guidance curated for finance teams and enterprise procurement leaders.
Yes! Under Section 16(1) of the Central Goods and Services Tax (CGST) Act, 2017, registered businesses can claim 100% Input Tax Credit on goods and services used in the furtherance of business. Custom uniforms, staff apparel, and branded trade show t-shirts qualify as legitimate business operating expenses.
Need a Formal GST Tax Estimate for Company Approval?
Our B2B corporate team will prepare a formal GST proforma invoice with exact HSN codes and breakdown within 15 minutes.