Heading · Chapter 61 · Section XI, Textiles and textile articles
HS 6104Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted
Articles of apparel and clothing accessories, knitted or crocheted
- Customs duty
- 20%
- 33 tariff items; Some with a minimum per unit
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0% to 6.5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
22 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 |
|---|---|---|---|---|
| 6104 13 00 | Of synthetic fibres | 20% | 5% or 18% | units |
| 6104 19 | Of other textile materials | 20% | 5% or 18% | units |
| 6104 22 00 | Of cotton | 20% | 5% or 18% | units |
| 6104 23 00 | Of synthetic fibres | 20% | 5% or 18% | units |
| 6104 29 | Of other textile materials | 20% | 5% or 18% | units |
| 6104 31 00 | Of wool or fine animal hair | 20% | 5% or 18% | units |
| 6104 32 00 | Of cotton | 20% | 5% or 18% | units |
| 6104 33 00 | Of synthetic fibres | 20% | 5% or 18% | units |
| 6104 39 | Of other textile materials | 20% | 5% or 18% | units |
| 6104 41 00 | Of wool or fine animal hair | 20% | 5% or 18% | units |
| 6104 42 00 | Of cotton | 20% | 5% or 18% | units |
| 6104 43 00 | Of synthetic fibres | 20% or Rs. 255 per piece, whichever is higher | 5% or 18% | units |
| 6104 44 00 | Of artificial fibres | 20% or Rs. 255 per piece, whichever is higher | 5% or 18% | units |
| 6104 49 | Of other textile materials | 20% | 5% or 18% | units |
| 6104 51 00 | Of wool or fine animal hair | 20% or Rs. 110 per piece, whichever is higher | 5% or 18% | units |
| 6104 52 00 | Of cotton | 20% or Rs. 110 per piece, whichever is higher | 5% or 18% | units |
| 6104 53 00 | Of synthetic fibres | 20% or Rs. 110 per piece, whichever is higher | 5% or 18% | units |
| 6104 59 | Of other textile materials | 20% | 5% or 18% | units |
| 6104 61 00 | Of wool or fine animal hair | 20% | 5% or 18% | units |
| 6104 62 00 | Of cotton | 20% | 5% or 18% | units |
| 6104 63 00 | Of synthetic fibres | 20% | 5% or 18% | units |
| 6104 69 | Of other textile materials | 20% | 5% or 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 33 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: 33 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 |
|---|---|---|---|
| 6104Special Advance Authorisation | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted | — | — |
| 610401Special Advance Authorisation | Suits (combination comprising of at least one trouser and one jacket) | — | — |
| 61040101Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61040102Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61040103Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61040104Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61040105Special Advance Authorisation | Of Wool | 0.9% | — |
| 61040106Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61040199Special Advance Authorisation | Of Others | 0.9% | — |
| 610402Special Advance Authorisation | Jackets, blazers | — | — |
| 61040201Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61040202Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61040203Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61040204Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61040205Special Advance Authorisation | Of Wool | 0.9% | — |
| 61040206Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61040207Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 61040299Special Advance Authorisation | Of Others | 0.9% | — |
| 610403Special Advance Authorisation | Dresses/frocks, skirts, divided skirts, trousers, full pants | — | — |
| 61040301Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61040302Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61040303Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61040304Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61040305Special Advance Authorisation | Of Wool | 0.9% | — |
| 61040306Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61040307Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 61040399Special Advance Authorisation | Of Others | 0.9% | — |
| 610404Special Advance Authorisation | Others (including capri/three- fourth pants and ensembles) | — | — |
| 61040401Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61040402Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61040403Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61040404Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61040405Special Advance Authorisation | Of Wool | 0.9% | — |
| 61040406Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61040407Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 61040499Special Advance Authorisation | Of Others | 0.9% | — |
| 6104 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted | — | — |
| 610401 | Suits (combination comprising of at least one trouser and one jacket) | — | — |
| 61040101 | Of Cotton | 3.1% | Rs. 100.9 per Piece |
| 61040102 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 65.9 per Piece |
| 61040103 | Of Man Made Fibres | 3.9% | Rs. 124 per Piece |
| 61040104 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 695.2 per Piece |
| 61040105 | Of Wool | 3.3% | Rs. 229 per Piece |
| 61040106 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 145 per Piece |
| 61040199 | Of Others | 3% | Rs. 67 per Piece |
| 610402 | Jackets, blazers | — | — |
| 61040201 | Of Cotton | 3.1% | Rs. 69.9 per Piece |
| 61040202 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 37.3 per Piece |
| 61040203 | Of Man Made Fibres | 3.9% | Rs. 92 per Piece |
| 61040204 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 379 per Piece |
| 61040205 | Of Wool | 3.3% | Rs. 131 per Piece |
| 61040206 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 95 per Piece |
| 61040207 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 3.1% | Rs. 31 per Piece |
| 61040299 | Of Others | 3% | Rs. 31 per Piece |
| 610403 | Dresses/frocks, skirts, divided skirts, trousers, full pants | — | — |
| 61040301 | Of Cotton | 2.9% | Rs. 31 per Piece |
| 61040302 | Of Blend containing Cotton and Man Made Fibre | 3.4% | Rs. 28.6 per Piece |
| 61040303 | Of Man Made Fibres | 1.8% | — |
| 61040304 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 316.2 per Piece |
| 61040305 | Of Wool | 2.5% | Rs. 98 per Piece |
| 61040306 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 50 per Piece |
| 61040307 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 3% | Rs. 22.1 per Piece |
| 61040399 | Of Others | 1.8% | — |
| 610404 | Others (including capri/three-fourth pants and ensembles) | — | — |
| 61040401 | Of Cotton | 2.8% | Rs. 21.3 per Piece |
| 61040402 | Of Blend containing Cotton and Man Made Fibre | 3.4% | Rs. 33.5 per Piece |
| 61040403 | Of Man Made Fibres | 1.9% | — |
| 61040404 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 63.8 per Piece |
| 61040405 | Of Wool | 2.5% | Rs. 39 per Piece |
| 61040406 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 25.3 per Piece |
| 61040407 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 2.8% | Rs. 16.4 per Piece |
| 61040499 | Of Others | 1.4% | — |
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: 33 tariff items
China: the same goods (6104)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 27 in force and 93 expired under 6104. 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 |
|---|---|---|---|---|---|---|
| 6104.13.00.00 | Knitted or crocheted women's suits of synthetic fibres合纤制针织或钩编女西服套装 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6104.19.10.00 | Knitted or crocheted women's suits of wool毛制针织或钩编女式西服套装 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6104.19.20.00 | Women's suits, of cotton, knitted or crocheted棉针织或钩编女西服套装 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6104.19.90.00 | Women's suits, knitted or crocheted, of other textile materials其他纺织材料制针织或钩编女式西服套装 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6104.22.00.00 | Women's track suits, of cotton, knitted or crocheted棉针织或钩编女便服套装 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6104.23.00.00 | Knitted or crocheted women's track suits of synthetic fibres合纤制针织或钩编女便服套装 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6104.29.10.00 | Knitted or crocheted women's track suits of wool毛制针织或钩编女式便服套装 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6104.29.90.00 | Other women's casual tracksuits, knitted or crocheted, of other textile materials其他纺材针织或钩编其他女式便服套装 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.31.00.00 | Women's blouses, of wool, knitted or crocheted毛制针织或钩编女式上衣 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.32.00.00 | Women's blouses, of cotton, knitted or crocheted棉制针织或钩编女式上衣 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.33.00.00 | Women's knitted or crocheted blouses of synthetic fibres合成纤维制针织或钩编女式上衣 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6104.39.00.00 | Women's knitted or crocheted blouses of other textile materials其他纺织材料制针织或钩编女式上衣 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.41.00.00 | Knitted or crocheted dresses of wool毛制针织或钩编连衣裙 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.42.00.00 | Knitted or crocheted dresses of cotton棉制针织或钩编连衣裙 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.43.00.00 | Knitted or crocheted dresses of synthetic fibres合纤制针织或钩编连衣裙 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6104.44.00.00 | Knitted or crocheted dresses of man-made fibres人纤制针织或钩编连衣裙 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.49.00.00 | Knitted or crocheted dresses of other textile materials其他纺织材料制针织或钩编连衣裙 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.51.00.00 | Skirts and divided skirts, of wool, knitted or crocheted毛制针织或钩编裙子及裙裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.52.00.00 | Knitted skirts and divided skirts of cotton棉制针织裙子及裙裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.53.00.00 | Knitted or crocheted skirts and divided skirts of synthetic fibres合纤制针织或钩编裙子及裙裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.59.00.00 | Other knitted or crocheted skirts and divided skirts of other textile materials其他纺材制针织或钩编裙子及裙裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.61.00.00 | Knitted or crocheted women's long trousers, bib and brace overalls, breeches and shorts of wool毛制针织或钩编女长裤、护胸背带工装裤、马裤及短裤 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.62.00.10 | Girls' knitted or crocheted play-suit trousers of cotton棉针织或钩编女童游戏套装长裤 | 2.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | AM |
| 6104.62.00.90 | Other women's trousers, of cotton, knitted or crocheted棉制针织或钩编其他女裤 | 2.4%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6104.63.00.10 | Other girls' knitted or crocheted play-suit trousers of synthetic fibres其他合成纤维制女童游戏套装长裤 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | AM |
| 6104.63.00.90 | Other knitted or crocheted women's trousers of synthetic fibres其他合成纤维制针织或钩编女裤 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 6104.69.00.00 | Women's knitted or crocheted trousers of other textile materials其他纺织材料制针织或钩编女裤 | 0%APTA rate, with an APTA certificate of origin | 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
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.