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GST on Clothing Under 1000 — 5%

Clothing Under 1000 attracts 5% GST under HSN code 6109. Calculate the exact tax below.

Updated for 2026
HSN Code: 6109
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HSN Code for Clothing Under 1000

HSN Code
6109

Clothing Under 1000 is classified under HSN code 6109 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for clothing under 1000.

GST Rate History for Clothing Under 1000

Garments with sale value up to ₹1,000 per piece attract 5% GST. This threshold-based system has been in effect since January 2022 when it was revised from the earlier ₹1,000 limit.

Input Tax Credit (ITC) on Clothing Under 1000

Yes, input tax credit (ITC) is available on clothing under 1000 for registered businesses. If you purchase clothing under 1000 for business purposes, the GST paid (5%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Clothing Under 1000

Here are example calculations showing GST on clothing under 1000 at 5% for common price points:

Base PriceGST (5%)CGST (2.5%)SGST (2.5%)Total
₹300₹15₹8₹8₹315
₹500₹25₹13₹13₹525
₹700₹35₹18₹18₹735
₹999₹50₹25₹25₹1,049

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Frequently Asked Questions

What is the GST rate on Clothing Under 1000 in India?

Clothing Under 1000 attracts 5% GST in India under HSN code 6109. For intra-state sales, this is split into 2.5% CGST and 2.5% SGST. For inter-state sales, 5% IGST applies.

What is the HSN code for Clothing Under 1000?

The HSN code for Clothing Under 1000 is 6109. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Clothing Under 1000?

To add 5% GST on clothing under 1000: GST Amount = Base Price × 5/100. Total = Base Price + GST Amount. For example, on ₹500: GST = ₹25, Total = ₹525.

Can I claim input tax credit (ITC) on Clothing Under 1000?

Yes, registered businesses can claim input tax credit on clothing under 1000 purchased for business purposes. The 5% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Clothing Under 1000 changed since 2017?

Garments with sale value up to ₹1,000 per piece attract 5% GST. This threshold-based system has been in effect since January 2022 when it was revised from the earlier ₹1,000 limit.