GST Rate for Clothes - Updated 2026 Slab & HSN Details

Understanding GST on Clothes in India

In India, the GST (Goods and Services Tax) rate on clothes varies depending on the type of garment and its price. The GST Council has set a GST rate of 5% on garments priced below ₹1,000 and 12% on garments priced above ₹1,000. The HSN code for clothes is 6201-6217, and the relevant SAC code is 9995.

The effective date of the GST rate on clothes is July 1, 2017. A brief description of the goods is "all types of garments, including men's, women's, and children's wear, made of cotton, synthetic, or blended fabrics."

There are no special conditions or exemptions for clothes, except for handmade or hand-woven garments, which are exempt from GST.

GST Rate and HSN Code for Clothes

HSN Code	Goods Description	GST Rate (%)	Effective Date
6201-6217	Clothes (all types)	5% (below ₹1,000), 12% (above ₹1,000)	July 1, 2017

Detailed Tax Breakdown for Clothes

The tax breakdown for clothes in India is as follows:

• Central GST (CGST): 2.5% (below ₹1,000), 6% (above ₹1,000)
• State GST (SGST): 2.5% (below ₹1,000), 6% (above ₹1,000)
• Integrated GST (IGST): 5% (below ₹1,000), 12% (above ₹1,000)

For example, if you purchase a garment priced at ₹500, the total GST amount would be ₹25 (5% of ₹500). If you purchase a garment priced at ₹1,500, the total GST amount would be ₹180 (12% of ₹1,500).

Calculator Widget

Use our GST calculator widget to calculate the total GST amount for your garment purchase:

Calculate GST

function calculateGST() { var basePrice = document.getElementById("base-price").value; if (basePrice <= 1000) { var gstAmount = basePrice * 0.05; } else { var gstAmount = basePrice * 0.12; } document.getElementById("gst-amount").innerHTML = "Total GST amount: ₹" + gstAmount.toFixed(2); }

Comparison with Pre-GST Tax Regime

Before the introduction of GST, the tax regime for clothes in India was complex and involved multiple taxes, including excise duty, value-added tax (VAT), and central sales tax (CST). The effective tax rate for clothes was around 10-15%.

With the introduction of GST, the tax rate for clothes has been simplified and reduced to 5% for garments priced below ₹1,000 and 12% for garments priced above ₹1,000. This has resulted in a reduction in the overall tax burden for the textile industry and consumers.

Pre-GST vs GST Tax Regime

Tax Type	Pre-GST Rate (%)	GST Rate (%)
Excise Duty	10-12%	0%
VAT	5-15%	0%
CST	2-4%	0%
GST	0%	5% (below ₹1,000), 12% (above ₹1,000)

Frequently Asked Questions

Here are some frequently asked questions regarding input tax credit and compliance for clothes:

Input Tax Credit (ITC)

Can I claim input tax credit for GST paid on clothes?

Yes, you can claim input tax credit for GST paid on clothes, provided you have a valid GST invoice and the goods are used for business purposes.

How do I claim input tax credit for GST paid on clothes?

You can claim input tax credit for GST paid on clothes by filing Form GSTR-3B and Form GSTR-2A, and ensuring that you have a valid GST invoice and the goods are used for business purposes.

Compliance Tips

Here are some compliance tips for clothes:

• Ensure that you have a valid GST invoice for all purchases of clothes.
• Claim input tax credit for GST paid on clothes, provided you have a valid GST invoice and the goods are used for business purposes.
• Maintain accurate records of all purchases and sales of clothes, including GST invoices and payment receipts.
• File GST returns on time to avoid penalties and fines.

By following these compliance tips, you can ensure that you are in compliance with the GST regulations for clothes and avoid any penalties or fines.