HSN Code 61071990 -- – Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns (GST Rate 5%)

HSN Code 61071990

Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - underpants and briefs :of other textile materials : other

HSN61071990

Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - underpants and briefs :of other textile materials : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 6107
Subheading: 610719
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 61071990?
HSN Code 61071990 is the official Harmonized System of Nomenclature code for Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or croche, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 61071990?
HSN Code 61071990 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 61071990 belong to?
HSN Code 61071990 falls under Chapter 61 -- Apparel, knitted or crocheted of the GST tariff.
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