GST Rate on Womens underwear
The GST rate on womens underwear is 5%, under HSN code 6108 (women's underwear, nightdresses, dressing gowns (knit)). Here is the full breakdown, a worked example, and related rates in Textiles & Apparel.
GST rate breakdown for womens underwear
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 6108
- Also covers: nightdress, robe
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 womens 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 womens underwear
What is the GST rate on womens underwear?
The GST rate on womens underwear is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Womens underwear falls under HSN code 6108.
What is the HSN code for womens underwear?
Womens underwear falls under HSN code 6108, which covers women's underwear, nightdresses, dressing gowns (knit). Show this code on every GST tax invoice line for womens underwear.