Q3HSN Code 6107
Men's or boys' underpants, briefs, nightshirts, pyjamas
Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
GST rate
| Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 5% |
| Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% |
Codes under 6107
| Code | Description | GST rate |
|---|---|---|
| 6107 11 | Cotton — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 12 | Man-made fibres — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 12 10 | Synthetic fibres — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 12 20 | Artificial fibres — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 19 | Other textile materials — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 19 10 | Silk — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 21 | Cotton — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 22 | Man-made fibres — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 22 10 | Synthetic fibres — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 22 20 | Artificial fibres — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 29 | Other textile materials — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 29 10 | Silk — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 29 20 | Wool or fine animal hair — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 91 | Cotton — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 91 10 | Gengis (vests), other than hand crocheted | Varies |
| 6107 92 10 | Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other:of man-made fibres: of synthetic fibres | Varies |
| 6107 92 20 | Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other:of man-made fibres: of artificial fibres | Varies |
| 6107 99 | Other textile materials — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 99 10 | Silk — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
| 6107 99 20 | Wool or fine animal hair — men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted | Varies |
← Chapter 61: Knitted or crocheted clothing and accessories
Related HSN codes
6108Women's or girls' slips, petticoats, briefs, panties, night6106Women's or girls' blouses, shirts and shirt blouses6109T-shirts, singlets and other vests, knitted or crocheted6105Men's or boys' shirts, knitted or crocheted6110Jerseys, pullovers, cardigans, waistcoats and similar6104Women's or girls' suits, ensembles, jackets, blazers
Frequently Asked Questions
What is the HSN code for men's or boys' underpants, briefs, nightshirts, pyjamas?
The HSN code for men's or boys' underpants, briefs, nightshirts, pyjamas is 6107, under Chapter 61 (Knitted or crocheted clothing and accessories).
What is the GST rate on men's or boys' underpants, briefs, nightshirts, pyjamas?
It depends on the specific item: article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding rs 2500 per piece is 5%; articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding rs. 2500 per piece is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.