All textile HSN codes
13 items- All categories
- Sarees & ethnic wear
- Kurtis & ready garments
- Woven & knitted fabrics
- Job work & processing
- Laces, borders & embroidery
- Yarns & fibres
| HSN | Item / service | GST rate | Rule |
|---|---|---|---|
| 5407 | Surat Sarees (Polyester, Art Silk, Georgette, Printed Sarees) Chapter 54 | 5% 2.50% CGST + 2.50% SGST | Same rate at any price |
| 6302 | Bed Linen, Table Linen & Curtains (Home Textiles) Chapter 63 | 5% / 18% Up to ₹2,500 / above | 5% up to ₹2,500 per piece, 18% above |
| 6104 | Women’s Knitted or Crocheted Suits, Dresses & Leggings Chapter 61 | 5% / 18% Up to ₹2,500 / above | 5% up to ₹2,500 per piece, 18% above |
| 6204 | Women’s Kurtis, Salwar Suits, Skirts & Dresses (Woven) Chapter 62 | 5% / 18% Up to ₹2,500 / above | 5% up to ₹2,500 per piece, 18% above |
| 5208 | Woven Fabrics of Cotton (Cotton Dress Material, Shirting) Chapter 52 | 5% 2.50% CGST + 2.50% SGST | Same rate at any price |
| 5007 | Woven Fabrics of Silk or Silk Waste Chapter 50 | 5% 2.50% CGST + 2.50% SGST | Same rate at any price |
| 5407 | Woven Fabrics of Synthetic Filament (Polyester, Chiffon, Georgette) Chapter 54 | 5% 2.50% CGST + 2.50% SGST | Same rate at any price |
| 5205 | Cotton Yarn (Containing 85% or more Cotton) Chapter 52 | 5% 2.50% CGST + 2.50% SGST | Same rate at any price |
| 5402 | Synthetic Filament Yarn (Polyester Texturized Yarn - PTY) Chapter 54 | 5% 2.50% CGST + 2.50% SGST | Same rate at any price |
| 5810 | Embroidery in the Piece, in Strips or in Motifs Chapter 58 | 5% 2.50% CGST + 2.50% SGST | Same rate at any price |
| 5806 | Narrow Woven Fabrics & Borders (Laces, Ribbons, Tapes) Chapter 58 | 5% 2.50% CGST + 2.50% SGST | Same rate at any price |
| 9988 | Job Work: Embroidery & Stitching on Textile Fabrics Chapter 99 | 5% 2.50% CGST + 2.50% SGST | Job work on textiles (SAC 9988) |
| 9988 | Job Work: Textile Dyeing, Printing & Processing Chapter 99 | 5% 2.50% CGST + 2.50% SGST | Job work on textiles (SAC 9988) |
No item in this list matches. Try a broader word like "fabric" or "saree".
For reference only. Classification can depend on fibre content and finish; confirm with your CA for large or unusual orders.
GST rules for textiles, in short
- Fabric, yarn and fibre: 5%Woven and knitted fabric, unstitched dress material, most sarees, PTY, viscose and cotton yarn. Same rate at any price.
- Garments: 5% or 18%Kurtis, suits, shirts and other stitched items are 5% up to ₹2,500 per piece and 18% above, checked on the invoice value of each piece.
- Job work: 5%Dyeing, printing, embroidery and other processing on someone else's goods (SAC 9988).
- CGST + SGST or IGSTSelling within Gujarat, split the rate into CGST and SGST. Selling to another state, charge the full rate as IGST.
Textile GST questions
What is the GST rate on sarees?
Most sarees are classified as woven fabric (silk 5007, cotton 5208, synthetic 5407) and attract 5% GST regardless of price: 2.5% CGST + 2.5% SGST within a state, or 5% IGST between states. Stitched ethnic garments such as lehengas follow the garment slab instead.
What is the GST rate on kurtis and readymade suits?
Woven kurtis and suits fall under HSN 6204 and knitted ones under 6104. Since 22 September 2025, GST is 5% when the sale value is up to ₹2,500 per piece and 18% above ₹2,500. Before that the limit was ₹1,000 and the higher rate was 12%.
What is the GST rate on fabric and dress material?
Woven and knitted fabrics, including unstitched dress materials, attract a flat 5% GST whatever the value. Cotton fabric is under 5208–5212, synthetic filament fabric under 5407–5408 and knitted fabric under 6001–6006.
What is the GST rate on polyester yarn (PTY) and other man-made yarn?
Man-made yarn, including polyester texturised yarn, is taxed at 5% from 22 September 2025, down from 12%. Man-made fibre was reduced from 18% to 5%.
What is the GST rate on textile dyeing and printing job work?
Dyeing, printing and other processing of textiles owned by another registered person is job work under SAC 9988 and is taxed at 5%.
Is the ₹2,500 limit checked on MRP or on the selling price?
It is checked on the sale value of each piece on the invoice, not the MRP. A kurti sold to a retailer at ₹2,200 is taxed at 5% even if its MRP is ₹3,000. Discounts shown on the invoice reduce the sale value.
Is an e-way bill needed to send textile goods to another state?
For inter-state movement, an e-way bill is generally required when the consignment value is above ₹50,000. Rules for movement within a state are set by each state, so confirm the current Gujarat rule with your accountant or transporter.