Heading · Chapter 61 · Section XI, Textiles and textile articles
HS 6109T-shirts, singlets and other vests, knitted or crocheted
Articles of apparel and clothing accessories, knitted or crocheted
- Customs duty
- 20%
- 6 tariff items; Some with a minimum per unit
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0% to 3.9%
- On Indian goods
Codes under this heading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 6109 10 00 | Of cotton | 20% or Rs. 45 per piece, whichever is higher | 5% or 18% | units |
| 6109 90 | Of other textile materials | 20% | 5% or 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 6 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 6 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 388 | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 197 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 12% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6109Special Advance Authorisation | T-shirts, singlets and other vests, knitted or crocheted | — | — |
| 610901Special Advance Authorisation | Of Cotton | 1.6% | — |
| 610902Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 2.1% | Rs. 11 per Piece |
| 610903Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 13 per Piece |
| 610904Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 610905Special Advance Authorisation | Of Wool | 0.9% | — |
| 610906Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 610907Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 1.6% | — |
| 610999Special Advance Authorisation | Of Others | 0.9% | — |
| 6109 | T-shirts, singlets and other vests, knitted or crocheted | — | — |
| 610901 | Of Cotton | 3.1% | Rs. 12 per Piece |
| 610902 | Of Blend containing Cotton and Man Made Fibre | 3.3% | Rs. 16 per Piece |
| 610903 | Of Man Made Fibres | 3.5% | Rs. 18.9 per Piece |
| 610904 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 154.1 per Piece |
| 610905 | Of Wool | 2.5% | Rs. 75.3 per Piece |
| 610906 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 33.7 per Piece |
| 610907 | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 3% | Rs. 12.8 per Piece |
| 610999 | Of Others | 3.1% | Rs. 16.7 per Piece |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 6 tariff items
China: the same goods (6109)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 34 expired under 6109. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 6109.10.00.00 | T-shirts, singlets and other vests, knitted or crocheted, of cotton棉制针织或钩编T恤衫、汗衫及其他内衣背心 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6109.90.10.00 | Knitted or crocheted T-shirts, singlets and other vests of silk or silk waste丝及绢丝针织或钩编T恤衫、汗衫及其他内衣背心 | 0%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6109.90.90.00 | Other knitted or crocheted T-shirts, singlets and other vests of other textile materials其他纺材制针织或钩编T恤衫、汗衫及其他内衣背心 | 0%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.