GST rate and HSN code for saree
GST on a saree is 5% from 22 September 2025, whatever its price, because a saree is classified as woven fabric, not as a garment. Cotton sarees fall under HSN 5208 to 5212, silk under 5007 and polyester or synthetic under 5407 or 5408. The ₹2,500 limit for garments does not apply to sarees.
HSN code and GST rate for saree
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Cotton saree (woven fabric) | 5208 - 5212 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 334 |
| Silk saree (woven fabric) | 5007 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 326 |
| Synthetic / polyester saree | 5407 / 5408 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 342 |
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 (5208-5212), silk (5007) or man-made fibres (5407-5408, 5512-5516)”.
What to print on the bill
- Print the fabric heading your supplier uses: 5208-5212 (cotton), 5007 (silk), 5407 / 5408 (synthetic).
- A stitched blouse sold separately is a garment (Chapter 62) with the ₹2,500 rule.
- Embroidered sarees may be classified under 5810; it is also 5%. Follow the supplier's HSN.
- 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 a silk saree above ₹2,500 as if it were a garment.
- Billing a saree with a stitched blouse as one garment line.
- Using 6204 for sarees.
Put the right HSN and GST on every bill
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Questions about GST on saree
Is GST 18% on sarees above ₹2,500?
No. Woven fabrics of cotton, silk and man-made fibres are 5% at any price (Schedule I, S. Nos. 326, 334, 342, 348). The price limit applies only to Chapters 61, 62 and 63.
What is the HSN code for a silk saree?
5007, woven fabrics of silk, at 5%.
What about a ready-to-wear (pre-stitched) saree?
A saree stitched into a garment may be classified in Chapter 62, where the ₹2,500 rule applies. Check with your supplier.
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.