Guide to GST rates and HSN codes for India’s clothing sector. Covers taxability, raw materials, tailoring services, and industry rules.
GST on clothing and textiles depends on the value of the garment. Readymade apparel priced up to Rs 1000 per piece attracts 5% GST, while garments above Rs 1000 attract 12%. Apparel falls under HSN 61 and 62, and most fabrics are taxed at 5%.
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Frequently Asked Questions (FAQ)
What is the GST rate on clothing?
Readymade garments and apparel are taxed at 5% GST when the sale value is up to Rs 1000 per piece, and at 12% when the value is above Rs 1000.
Which HSN codes apply to clothing?
Apparel and clothing accessories generally fall under HSN Chapter 61 (knitted) and Chapter 62 (not knitted), while fabrics fall under other textile chapters.
What is the GST rate on fabrics?
Most textile fabrics attract 5% GST, though the exact rate can vary by the type of fabric and its classification.
Does the GST rate on garments depend on price?
Yes. For readymade garments the rate is 5% up to a sale value of Rs 1000 per piece and 12% above that value.
