GST Rate on Underwear
The GST rate on underwear is 5%, under HSN code 6107 (men's underpants, briefs, pyjamas, nightshirts (knit)). Here is the full breakdown, a worked example, and related rates in Textiles & Apparel.
GST rate breakdown for underwear
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 6107
- Also covers: briefs, pyjamas, nightwear
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Apparel and footwear above ₹2,500 per piece are taxed at 18%; up to ₹2,500 the rate is 5%. Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on underwear
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on underwear
What is the GST rate on underwear?
The GST rate on underwear is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Underwear falls under HSN code 6107.
What is the HSN code for underwear?
Underwear falls under HSN code 6107, which covers men's underpants, briefs, pyjamas, nightshirts (knit). Show this code on every GST tax invoice line for underwear.