Textile GST Quiz: Rates, HSN Codes and the ₹2,500 Slab

GST rates for textiles changed from 22 September 2025. The rules below are what this quiz checks.

Fabric, sarees, yarn and fibre: 5% at any price

Woven and knitted fabrics, unstitched dress materials and most sarees (classified as woven fabric: silk 5007, cotton 5208, synthetic 5407) attract a flat 5% GST. Man-made yarn such as PTY came down from 12% to 5%, and man-made fibre from 18% to 5%.

Garments: the ₹2,500 slab

Readymade garments and made-ups, including kurtis, suits and lehengas (woven 6204, knitted 6104), are taxed at 5% when the sale value of a piece is up to ₹2,500 and 18% above ₹2,500. Before 22 September 2025 the limit was ₹1,000 and the higher rate was 12%.

The slab 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.

Job work: 5%

Dyeing, printing, embroidery and other processing of textiles owned by another registered person is job work under SAC 9988, taxed at 5%.

CGST, SGST and IGST

Within a state, 5% GST is split as 2.5% CGST and 2.5% SGST. Between states, the full 5% is charged as IGST. The same applies to 18%: 9% + 9% within a state, or 18% IGST.

Use the tools

• Find the HSN code and rate for any product in the HSN and GST finder.
• See how the slab affects your selling price in the kurti margin calculator.

This quiz is for learning. Confirm GST treatment for your own business with your CA.