Kurti HSN Code – Complete Guide, Classification & GST Rate

The HSN Code for Kurti is essential for businesses involved in the textile and apparel industry. Under GST, Kurtis — a popular women’s clothing item — are categorized under specific HSN codes depending on the fabric type, design, and composition.

Correct classification of Kurtis ensures accurate GST application, easy compliance during filing, and transparent invoicing for manufacturers, wholesalers, and retailers.

This guide explains the HSN Code for Kurtis, GST rates, classification details, and how YKG Global assists in ensuring complete compliance for your apparel business.

What is the HSN Code for Kurti?

The Harmonized System of Nomenclature (HSN) is a global system used to classify goods systematically for taxation and trade. Under the textile and apparel category, Kurtis fall under the chapters dealing with garments and clothing accessories.

The main classification is based on fabric type:

• Cotton Kurtis: HSN Code 6109 or 6204

• Silk or Synthetic Fabric Kurtis: HSN Code 6204.43

• Knitted or Crocheted Kurtis: HSN Code 6104

• Embroidered or Designer Kurtis: Classified under 6204.49 depending on the embellishment

Each HSN code represents a specific category under the apparel section for accurate GST assessment.

GST Rate on Kurti

The GST rate for Kurtis depends on their sale value and fabric composition.

• Kurtis priced below ₹1,000: 5% GST

• Kurtis priced above ₹1,000: 12% GST

These rates are applicable to all types of Kurtis including cotton, silk, and synthetic variants. Correct pricing and classification under GST are vital for compliance and avoiding errors during return filing.

Classification of Kurti Under GST

Kurtis come under Chapter 61 and 62 of the HSN system:

• Chapter 61 – Knitted or Crocheted Garments

• Chapter 62 – Woven Garments

This classification ensures that garments are grouped by material and method of production. It helps in assigning the correct GST rate during billing and filing.

For example:

• A cotton printed Kurti is covered under HSN 6204.42

• A synthetic Kurti under HSN 6204.43

• A knitted Kurti under HSN 6104

Why Correct HSN Code Matters for Apparel Businesses

Using the correct HSN code is essential for all garment businesses because it:

• Ensures accurate tax calculation under GST

• Helps maintain compliance during audit and return filing

• Avoids penalties and discrepancies in GST records

• Simplifies classification for exporters and manufacturers

• Provides transparency to customers and tax authorities

Incorrect HSN usage may lead to errors in GST returns and difficulties in claiming Input Tax Credit (ITC).

How to Identify the Right HSN Code for Kurtis

When selecting an HSN code for your Kurti products, consider the following:

• Type of Fabric: Cotton, Silk, Polyester, or Mixed Fabric

• Manufacturing Method: Knitted, Woven, or Crocheted

• Design and Embroidery: Basic or Designer wear

• Sale Value: Price above or below ₹1,000 affects GST rate

• Usage: Ready-to-wear garment or raw fabric product

Consulting with an HSN expert or GST advisor ensures proper classification and avoids future compliance issues.

Key Challenges in Kurti HSN Classification

Businesses in the garment sector often face:

• Confusion between woven and knitted fabric classification

• Frequent GST rate updates by the council

• Complexity in handling composite garments (e.g., Kurti sets with dupatta/pants)

• Incorrect invoicing due to missing HSN mapping

A professional HSN consultant can help streamline your product categorization for accurate compliance.

How YKG Global Can Help

At YKG Global, we offer professional assistance in HSN code classification, GST registration, and compliance management for businesses in the textile and apparel industry.

Our experts provide:

• Accurate HSN mapping for all garment categories

• Guidance on applicable GST rates

• End-to-end support in invoicing, filing, and audits

• Export-import compliance support for textile businesses

• Tailored consulting for fashion brands and manufacturers

With over four decades of experience, YKG Global helps ensure that your business stays compliant, organized, and ready for growth in the fashion sector.

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