Kurtis are a popular garment in India, which is in huge demand in both domestic and international trade. Knowing the correct HSN code or HS code for Kurtis is very important for traders. It helps in tax assessment and import-export. Under the GST framework, specific rates are applicable for each garment. Knowing the HSN code related to Kurtis can make business easier. Here, we are highlighting the applicable HSN code and the associated GST rate for kurtis in detail.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| Articles of apparel and clothing accessories, not knitted or crocheted | Women’s or Girls Blouses, Shirts and Shirt-Blouses – of Silk or Silk Waste: Other | 62061090 | 12% | – | 01/07/2017 | 5% < ₹2500; 18% > ₹2500. |
| Women’s Or Girls Blouses, Shirts and Shirt-Blouses – of Man-Made Fibres | 62064000 | 12% | – | 01/07/2017 | 5% < ₹2500; 18% > ₹2500. | |
| Women’s or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib and Brace Overalls, Breeches and Shorts (Other than Swimwear) – Suits: of Cotton | 62041200 | 12% | – | 01/07/2017 | 5% < ₹2500; 18% > ₹2500. | |
| Women’s or Girls Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers, Bib and Brace Overalls, Breeches and Shorts (Other than Swimwear) – Ensembles : of Other Textile Materials : of Silk : Other | 62042919 | 12% | – | 01/07/2017 | 5% < ₹2500; 18% > ₹2500. | |
| Wood and articles of wood; wood charcoal | Other Articles of Wood – other: Spools, Cops, Bobbins, Sewing Thread Reels and the Like, of Turned Wood: Other | 44219019 | 12% | – | 15/11/2017 – 01/07/2017 | 5% |
| Articles of apparel and clothing accessories, knitted or crocheted | Other Garments, Knitted or Crocheted – of Other Textile Materials: Other | 61149090 | 12% | – | 01/07/2017 | 5% < ₹2500; 18% > ₹2500. |
Conclusion
The correct HSN code of Kurtis and the applicable GST rate are essential for every trader to know. It not only eliminates legal complications but also simplifies the import-export process. Using the correct code makes business more transparent and efficient, which ensures business growth.
Looking for expert assistance in GST registration or GST return filing? Talk to our seasoned GST consultants at Corpbiz today.
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Frequently Asked Questions about HSN Codes for Kurtis with GST Rates
What is the HSN code of ladies' cotton kurtis?
Ladies' cotton kurtis generally fall under HSN code 6206. This code is used to determine taxes and facilitate business transactions. The code can also be applied based on the material, type, and price of the kurti. Using the correct HSN code in business makes it possible to calculate GST more accurately.
Which HSN code is applicable for a 100% cotton kurti?
If the kurti is made of completely cotton, then HSN code 6206 is applicable for it. This code is specifically used for cotton garments. Both traders and buyers benefit from using this code in import-export and tax determination. Using the correct code can also avoid legal problems.
What does “Kurti HSN” mean?
“Kurti HSN” refers to the Harmonized System of Nomenclature code of kurti. The code 6206 is generally used for a kurti. This code is also recognized in international trade, which provides a specific classification structure for traders. As a result, it is very important to identify the product and determine the tax.
What is the GST on tailoring or job work on cotton or blended kurtis?
The applicable HSN code for tailoring or job work used in making kurtis is 9988. The GST rate has now been reduced to just 5%; earlier it was 12-18%. This change is a big benefit for small industries and consumers, as it has brought simplicity in the cost of certain services and taxes.
What is the HSN code for Cotton Kurtis?
Cotton kurtis are generally classified under HSN code 6206. For example, the HSN code for man-made fiber blouses or shirt-blouses may be 62064000; for silk, it may be 62061090.
What will be the GST rate on Series Design Kurtis or Ethnic Kurtis?
From September 22, 2025, if the price of a kurti is below ₹2,500, then GST will be 5%. However, if it is ₹2,500 or more, then 18% GST will be applicable.
What is the difference in GST on the material of the kurti (silk, cotton, or synthetic)?
In the new GST structure, a kurti is taxed based on the value, irrespective of the material. The slab is fixed only on the price, not on the material.
What GST will be applicable on a kurti that is slightly more expensive (₹3,000)?
Any kurti above ₹2,500, i.e., an item priced at ₹3,000, has been placed in the 18% GST category. This is part of the new two-slab structure.
How is GST applicable on the purchase of a kameez skirt or kurti set?
Even if it is a salwar kurti set (like kurti + leggings) below ₹2,500—GST will be 5%, and if it is ₹2,500 or more, 18% will be applicable. The rate is determined according to the value of the set.
If a kurti is a limited edition or designer piece, will GST increase?
No, even if a designer or limited edition kurti is priced below ₹2,500, then 5% GST is applicable. The slab is determined based on the price, and Kurtis, outside the luxury or sin category, does not fall under it.
If the kurti is given as a gift, is GST applicable?
Yes, if the kurti is obtained from a registered business through sale, then GST is applicable. However, if it is given as a gift, generally GST is not applicable because it is not a taxable supply.
What is the GST if you rent a kurti from an outlet or rent clothes?
Clothing rental or rental services use HSN code 9988, where the GST rate is 5%. The new framework has also strengthened support for rental services like tailoring.
What is the GST on kurti export?
Exports are generally zero-rated—i.e., GST is zero (0%). IGST is waived or refundable on exports, and exporters can claim Input Tax Credit.
How is the new framework beneficial in terms of import-export?
With the simplified two-slab framework and 5% slab enabled for services like tailoring, compliance becomes easier, errors are reduced, and clarity increases in international trade. Along with the zero-export rate, it benefits businesses.
Is the composition scheme applicable for kurti sales?
The composition scheme is generally for traders up to a certain turnover (₹1.5 crore or ₹75 lakhs N-E). This can be applied to the kurti supply if applicable. But if the GST rate is lower than normal (on a percentage basis), specific details should be sought from CBIC.
Does the GST rate reduce when Kurtis goes on a discount or sale?
No, the GST rate on the discount sale does not change, whatever the price; it is 5% or 18% as per the slab. GST is levied on the discounted price, but the slab is determined as per the price.
Is there extra GST on delivery or shipping?
If the delivery charge is invoiced separately and is part of the taxable value when Kurtis are sold, then the same GST slab is applicable on it. Generally, there is no separate GST on the shipping cost, because the set is treated as an accessory.
