GoodsHSN 61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece — GST rate 18%
18%GST
Condition: of sale value exceeding Rs; exceeding Rs. 2500 per piece
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 61 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding rs. 2500 per piece classified under HSN 61 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: of sale value exceeding Rs; exceeding Rs. 2500 per piece.