The HSN (Harmonized System of Nomenclature) code for T-shirts is 6109. This code includes T-shirts, singlets, and other vests, knitted or crocheted.
Here's a breakdown:
61: Articles of apparel and clothing accessories, knitted or crocheted
09: T-shirts, singlets, and other vests
For GST purposes in India, the GST rate for T-shirts classified under HSN code 6109 is generally 5% or 12%, depending on the value of the item. Typically:
5% GST if the retail sale price is up to ₹1000 per piece.
12% GST if the retail sale price is above ₹1000 per piece.