GST rate and HSN code for fabric and dress material
GST on fabric (cloth) is 5% from 22 September 2025 for woven cotton (HSN 5208-5212), silk (5007), man-made fibre fabric (5407, 5408, 5512-5516) and knitted fabric (Chapter 60), at any price. Unstitched suit and dress material is fabric. Once the cloth is made into a garment, the ₹2,500 per piece rule applies.
HSN code and GST rate for fabric and dress material
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Woven cotton fabric | 5208 - 5212 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 334 |
| Woven silk fabric | 5007 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 326 |
| Woven man-made fibre fabric | 5407 / 5408 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 342 |
| Knitted or crocheted fabric | 60 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 387 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Woven fabrics of cotton, silk, wool or man-made fibres; knitted fabrics”.
What to print on the bill
- Print the heading for the fibre: 5208-5212 cotton, 5007 silk, 5407 / 5408 synthetic, 60 knitted.
- Selling by the metre: bill the length and the rate per metre; GST is 5%.
- A suit piece of three fabrics is still fabric.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Charging 18% on costly fabric because the price is above ₹2,500.
- Billing unstitched suits under Chapter 62.
- Billing stitching charges with fabric as one line; tailoring is a service.
Put the right HSN and GST on every bill
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Questions about GST on fabric and dress material
Does the ₹2,500 limit apply to fabric?
No. The limit is in the entries for Chapters 61, 62 and 63. Woven and knitted fabrics are 5% at any price.
What is the GST on lining and canvas?
Most woven fabrics are 5%. Coated or impregnated fabrics (5903, 5907) are also 5% in Schedule I.
Is GST on stitching (tailoring) 5%?
Tailoring is a service, not covered by these goods notifications. Ask your CA.
More items in HSN chapter 52 and clothing, footwear and jewellery
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.