HSN Code 61061000 -- – Womens or girls blouses, shirts and shirt-blouses, knitted or crocheted – of cot (GST Rate 5%)

HSN Code 61061000

Womens or girls blouses, shirts and shirt-blouses, knitted or crocheted - of cotton

HSN61061000

Womens or girls blouses, shirts and shirt-blouses, knitted or crocheted - of cotton

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 6106
Subheading: 610610
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 Womens or girls blouses, shirts and shirt-blouses, knitted or crocheted - of cot. 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 61061000?
HSN Code 61061000 is the official Harmonized System of Nomenclature code for Womens or girls blouses, shirts and shirt-blouses, knitted or crocheted - of cotton, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 61061000?
HSN Code 61061000 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 61061000 belong to?
HSN Code 61061000 falls under Chapter 61 -- Apparel, knitted or crocheted of the GST tariff.
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