Kurti HSN Code – Complete Classification & GST Details

Kurtis are among the most popular women’s garments in India, known for their comfort, versatility, and cultural style. Whether manufactured on a large scale or sold by boutique designers, every Kurti sold in India must be classified under an appropriate HSN (Harmonized System of Nomenclature) code for GST compliance.

The Kurti HSN code falls under the textile and apparel section of the GST tariff, which includes readymade garments made from various fabrics such as cotton, silk, rayon, polyester, or blended materials. Understanding the correct HSN code helps businesses ensure accurate GST filing, seamless invoicing, and compliance with Indian tax laws.

What Is the HSN Code for Kurti?

The HSN code for Kurti depends mainly on two factors — the type of fabric used and the garment’s form (stitched or unstitched). In general, most readymade women’s wear like Kurtis is covered under Chapter 62 of the HSN system, which deals with “Articles of apparel and clothing accessories, not knitted or crocheted.”

However, if the Kurti is made of knitted or crocheted material, it falls under Chapter 61.

• For woven or stitched Kurtis, the HSN Code is 6204.

• For knitted Kurtis, the HSN Code is 6104.

Both categories include a wide range of women’s garments such as dresses, skirts, blouses, and tops, including Kurtis.

Kurti GST Rate

The GST rate for Kurtis depends on the selling price per piece:

• If the value of the Kurti is below ₹1000 per piece, the applicable GST rate is 5%.

• If the value of the Kurti is ₹1000 or more per piece, the GST rate is 12%.

This tiered GST structure was introduced to support small and medium apparel businesses while ensuring a fair tax rate on higher-value garments.

Kurti HSN Code Classification Based on Material

The classification of Kurtis under HSN also depends on the type of fabric used in manufacturing:

• Cotton Kurtis:

  Cotton Kurtis are lightweight and breathable, making them ideal for daily wear. They are categorized under HSN Code 6204 for non-knitted cotton apparel.

• Silk or Rayon Kurtis:

  Designer Kurtis made from silk or rayon fall under the same code as cotton Kurtis, but pricing and GST slabs differ based on value.

• Polyester or Synthetic Fabric Kurtis:

  Synthetic or blended fabric Kurtis also come under Chapter 62 and attract the same GST rate depending on the price range.

• Knitted Kurtis:

  These are soft, stretchable, and made from knitted fabric. Such Kurtis fall under HSN Code 6104.

By selecting the correct HSN classification, manufacturers and sellers can ensure proper GST computation and avoid penalties during audit checks.

Importance of Using the Correct HSN Code for Kurtis

Using the correct HSN code while billing or filing GST returns is essential for:

• Ensuring accurate tax computation on apparel.

• Avoiding confusion during invoice matching and GSTR-1 filing.

• Facilitating smooth exports and imports for textile traders.

• Maintaining compliance with the Goods and Services Tax Act and customs laws.

Incorrect HSN codes may result in tax mismatches, leading to notices or penalties from the GST department.

Why HSN Code Matters for Textile & Fashion Businesses

The textile and apparel industry in India is a highly regulated sector under GST. Every product, from raw fabric to readymade garments like Kurtis, must have an appropriate HSN code. Here’s why it matters:

• Accurate Tax Returns: Correct HSN ensures that businesses file the right GST returns.

• Transparency: Buyers and sellers can identify the product category through the code.

• Compliance: Prevents unnecessary scrutiny from GST authorities.

• Smooth Trade: Simplifies export documentation for fashion exporters.

For example, if a boutique sells both stitched Kurtis and unstitched fabric, each product must carry a separate HSN code to avoid classification errors.

Common Mistakes to Avoid While Choosing Kurti HSN Code

• Using a generic textile code instead of the specific garment category.

• Applying wrong GST rate slabs without checking the price threshold.

• Overlooking the material type, which may shift the classification from Chapter 61 to Chapter 62.

• Not updating codes after GST notifications or amendments.

To avoid such errors, it’s advisable to consult a GST or business compliance expert.

How YKG Global Can Help

At YKG Global, we assist textile manufacturers, fashion retailers, and eCommerce sellers in correctly classifying their products under HSN and GST regulations. Our team helps businesses:

• Identify the right HSN codes for all apparel and garment products.

• Ensure error-free GST filing and returns.

• Maintain regulatory compliance with changing government norms.

• Simplify import/export documentation for textile and fashion products.

With over four decades of experience in business consulting, tax, and compliance, YKG Global provides comprehensive support to help your business stay legally compliant and tax-efficient.

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