HSN Code 61079190 -- – Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns (GST Rate 5%)

HSN Code 61079190

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

HSN61079190

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

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 6107
Subheading: 610791
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 61079190?
HSN Code 61079190 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 61079190?
HSN Code 61079190 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 61079190 belong to?
HSN Code 61079190 falls under Chapter 61 -- Apparel, knitted or crocheted of the GST tariff.
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