Heading · Chapter 61 · Section XI, Textiles and textile articles
HS 6114Articles of apparel and clothing accessories, knitted or crocheted: other garments, knitted or crocheted
- Customs duty
- 20%
- 5 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2.4% to 8%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
3 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 |
|---|---|---|---|---|
| 6114 20 00 | Of cotton | 20% | 5% or 18% | kg |
| 6114 30 | Of man-made fibres | 20% | 5% or 18% | kg |
| 6114 90 | Of other textile materials | 20% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 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: 5 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 |
|---|---|---|---|
| 6114Special Advance Authorisation | Other garments, knitted or crocheted | — | — |
| 611401Special Advance Authorisation | Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted with tightening at the bottom | — | — |
| 61140101Special Advance Authorisation | Of Cotton | 1.6% | — |
| 61140102Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.8% | — |
| 61140103Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 11 per Piece |
| 61140104Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61140105Special Advance Authorisation | Of Wool | 0.9% | — |
| 61140106Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61140107Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 1.6% | — |
| 61140199Special Advance Authorisation | Of Others | 0.9% | — |
| 611402Special Advance Authorisation | Women's or girls' tops/cami | — | — |
| 61140201Special Advance Authorisation | Of Cotton | 1.6% | — |
| 61140202Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.8% | — |
| 61140203Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 11 per Piece |
| 61140204Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61140205Special Advance Authorisation | Of Wool | 0.9% | — |
| 61140206Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61140207Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 1.6% | — |
| 61140299Special Advance Authorisation | Of Others | 0.9% | — |
| 611403Special Advance Authorisation | Other jackets not covered under heading 6103 or 6104 | — | — |
| 61140301Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61140302Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61140303Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61140304Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61140305Special Advance Authorisation | Of Wool | 0.9% | — |
| 61140306Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61140399Special Advance Authorisation | Of Others | 0.9% | — |
| 611404Special Advance Authorisation | Kurta and Salwar/ Salwar suits/ salwar-kameez/ churidar-kameez, with or without dupatta | — | — |
| 61140401Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61140402Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61140403Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61140404Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61140405Special Advance Authorisation | Of Wool | 0.9% | — |
| 61140406Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61140499Special Advance Authorisation | Of Others | 0.9% | — |
| 611405Special Advance Authorisation | Others | — | — |
| 61140501Special Advance Authorisation | Of Cotton | 1.6% | — |
| 61140502Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 2.1% | Rs. 11 per Piece |
| 61140503Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 13 per Piece |
| 61140504Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61140505Special Advance Authorisation | Of Wool | 0.9% | — |
| 61140506Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61140507Special Advance Authorisation | Protective industrial wear | 0.9% | — |
| 61140599Special Advance Authorisation | Of Others | 0.9% | — |
| 6114 | Other garments, knitted or crocheted | — | — |
| 611401 | Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted with tightening at the bottom | — | — |
| 61140101 | Of Cotton | 2.5% | Rs. 24.8 per Piece |
| 61140102 | Of Blend containing Cotton and Man Made Fibre | 2.9% | Rs. 25.7 per Piece |
| 61140103 | Of Man Made Fibres | 2.7% | Rs. 25 per Piece |
| 61140104 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 385 per Piece |
| 61140105 | Of Wool | 2.5% | Rs. 206 per Piece |
| 61140106 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 81 per Piece |
| 61140107 | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 3.2% | Rs. 21 per Piece |
| 61140199 | Of Others | 2.5% | Rs. 24.8 per Piece |
| 611402 | Women's or girls' tops/cami | — | — |
| 61140201 | Of Cotton | 2.5% | Rs. 24.1 per Piece |
| 61140202 | Of Blend containing Cotton and Man Made Fibre | 2.9% | Rs. 25.7 per Piece |
| 61140203 | Of Man Made Fibres | 2.7% | Rs. 25 per Piece |
| 61140204 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 385 per Piece |
| 61140205 | Of Wool | 2.5% | Rs. 206 per Piece |
| 61140206 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 81 per Piece |
| 61140207 | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 3.2% | Rs. 21 per Piece |
| 61140299 | Of Others | 2.5% | Rs. 24.8 per Piece |
| 611403 | Other jackets not covered under heading 6103 or 6104 | — | — |
| 61140301 | Of Cotton | 3.1% | Rs. 69.9 per Piece |
| 61140302 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 37.3 per Piece |
| 61140303 | Of Man Made Fibres | 3.9% | Rs. 92 per Piece |
| 61140304 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 379 per Piece |
| 61140305 | Of Wool | 3.3% | Rs. 131 per Piece |
| 61140306 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 95 per Piece |
| 61140399 | Of Others | 3.1% | Rs. 31 per Piece |
| 611404 | Kurta and Salwar/ Salwar suits/ salwar-kameez/ churidar-kameez, with or without dupatta | — | — |
| 61140401 | Of Cotton | 3.2% | Rs. 27.4 per Piece |
| 61140402 | Of Blend containing Cotton and Man Made Fibre | 3.2% | Rs. 28 per Piece |
| 61140403 | Of Man Made Fibres | 3.2% | Rs. 97 per Piece |
| 61140404 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 295 per Piece |
| 61140405 | Of Wool | 2.5% | Rs. 59 per Piece |
| 61140406 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 26 per Piece |
| 61140499 | Of Others | 3.2% | Rs. 52 per Piece |
| 611405 | Others | — | — |
| 61140501 | Of Cotton | 2.1% | Rs. 27.7 per Piece |
| 61140502 | Of Blend containing Cotton and Man Made Fibre | 3.3% | Rs. 16 per Piece |
| 61140503 | Of Man Made Fibres | 3.5% | Rs. 18.9 per Piece |
| 61140504 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 154.1 per Piece |
| 61140505 | Of Wool | 2.5% | Rs. 75.3 per Piece |
| 61140506 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 33.7 per Piece |
| 61140507 | Protective industrial wear | 3.1% | Rs. 103 per Piece |
| 61140599 | Of Others | 2.1% | Rs. 22.2 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: 5 tariff items
China: the same goods (6114)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 14 expired under 6114. 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 |
|---|---|---|---|---|---|---|
| 6114.20.00.11 | Babies' non-thermal knitted or crocheted all-in-ones of cotton棉制针织或钩编儿童非保暖连身裤 | 2.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6114.20.00.20 | Men's or boys' knitted or crocheted tops of cotton棉制针织或钩编男成人及男童TOPS | 2.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6114.20.00.40 | Knitted or crocheted cotton summer wear, washable棉制针织或钩编夏服、水洗服 | 2.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6114.20.00.90 | Other knitted or crocheted garments of cotton棉制针织或钩编其他服装 | 2.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6114.30.00.20 | Men's or boys' knitted or crocheted tops of man-made fibres化纤针织或钩编男成人及男童TOPS | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AM |
| 6114.30.00.90 | Other knitted or crocheted garments of man-made fibres化纤制针织或钩编其他服装 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 6114.90.10.00 | Other knitted or crocheted garments of wool毛制针织或钩编其他服装 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6114.90.90.00 | Other garments, of other textile materials其他纺织材料制其他服装 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
- 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
Previous6113Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907One level upChapter 61Articles of apparel and clothing accessories, knitted or crochetedNext6115Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted
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.