GST rate and HSN code for kurti and salwar suit
GST on a kurti is 5% from 22 September 2025 when the sale value is up to ₹2,500 a piece, and 18% above ₹2,500. A woven kurti (cotton, rayon, silk) is HSN 6204, and a knitted or hosiery kurti is HSN 6104. The rate is the same in both chapters; only the HSN differs.
HSN code and GST rate for kurti and salwar suit
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Woven (most cotton and rayon kurtis): sale value up to ₹2,500 a piece | 6204 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 389 |
| Woven: sale value above ₹2,500 a piece | 6204 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 198 |
| Knitted (hosiery, jersey): sale value up to ₹2,500 a piece | 6104 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 388 |
| Knitted: sale value above ₹2,500 a piece | 6104 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 197 |
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): “Articles of apparel and clothing accessories, knitted or crocheted (Chapter 61) or not knitted or crocheted (Chapter 62)”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Woven: sale value above ₹2,500 a piece | 12% | 18% |
| Knitted: sale value above ₹2,500 a piece | 12% | 18% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print 6204 for woven kurtis and suits, 6104 for knitted ones.
- A kurti set (kurti, pant, dupatta) priced together is checked as one piece against ₹2,500.
- Unstitched suit material is fabric (5%), not a kurti.
- 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
- Using 6204 for every kurti, including knitted ones.
- Billing a ₹2,800 designer kurti at 5%.
- Billing unstitched dress material under 6204.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on kurti and salwar suit
What is the HSN code for a kurti?
6204 if the fabric is woven, 6104 if it is knitted or crocheted. Most cotton and rayon kurtis are woven.
Is GST on a kurti 5% or 12%?
5% up to ₹2,500 a piece and 18% above. The 12% rate no longer applies.
What is the GST on dupattas?
A dupatta is a clothing accessory (Chapter 62, or 61 if knitted), so the same 5% / 18% price rule applies.
More items in HSN chapter 62 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.