HSN Code 6204: Product Classification, GST Rate & Business Filing Guide

6204 HSN Code classifies women’s or girls’ woven dresses (non-knitted or non-crocheted) under India’s Goods and Services Tax (GST) system, making it essential for determining correct tax rates, ensuring invoicing accuracy and ensuring import-export compliance. It specifically excludes items such as swimwear, tracksuits, ski suits, slips, petticoats and panties, which fall under separate HSN headings based on garment type and fabric construction.

Under the Harmonised System of Nomenclature (HSN), a globally standardised classification framework developed by the World Customs Organisation (WCO) and adopted by India under GST, Code 6204 helps businesses correctly identify apparel for taxation, reporting and trade documentation.

Products covered under HSN Code 6204

Products covered under 6204 HSN Code include a wide range of women’s or girls’ woven apparel, such as:

• Women’s formal suits
• Co-ord sets/ensembles
• Jackets
• Blazers
• Dresses
• Skirts
• Culottes / divided skirts
• Trousers
• Shorts (non-swimwear)
• Overalls / bib-and-brace garments
• Fashion bottoms for women

If the garment is knitted or crocheted, it may instead fall under HSN 6104 rather than 6204. Classification is based on fabric construction, not just garment style.

Classification under HSN Code 6204

Here is a detailed breakdown of products under the 6204 HSN Code:

GST rate applicable to HSN Code 6204

The GST rate on garments under HSN 6204 follows a price-based tiered structure, revised under the GST 2.0 framework effective from 22 September 2025, including the updated 6204 HSN Code GST rate classification used for compliance and invoicing:

• Up to ₹2,500 per piece: 5%
• Above ₹2,500 per piece: 18%

Earlier, the 5% slab applied to garments priced up to ₹1,000, while items above that were taxed at 12%. The GST Council’s rationalisation has widened the lower-tax bracket, making everyday and mid-range clothing more affordable.

At the same time, premium apparel priced above ₹2,500 now attracts 18% GST instead of 12%, increasing the tax incidence at the higher end.

Input Tax Credit (ITC) under HSN 6204

One of the key advantages of the GST regime for businesses dealing in HSN 6204 goods is the ability to claim Input Tax Credit (ITC). Manufacturers can claim ITC on:

• Raw fabrics, yarn and textile inputs
• Dyes, finishes and embroidery materials
• Buttons, zippers, stitching costs and trims
• Packaging materials and labelling
• Warehousing and logistics services

For exporters, goods under HSN 6204 are treated as zero-rated supplies, meaning exports of such goods are zero-rated for GST. Exporters can also claim refunds of input taxes paid, subject to applicable GST provisions.

Common classification errors to avoid

Here are the key mistakes you must avoid while dealing with goods under HSN Code 6204:

• HSN 6104 covers knitted or crocheted women’s garments. A cotton knit dress must be classified under 6104, not 6204. Classification depends on the fabric construction (knitted vs woven), not just the garment type.
• A blazer described loosely as “synthetic blend” must be classified based on its chief weight composition. A garment containing 55% polyester and 45% cotton falls under the synthetic-dominant classification, not the cotton sub-category.
• Using per-invoice logic instead of per-piece pricing to determine the GST slab is a common audit trigger. Each item is evaluated independently to determine its correct rate applicability.
• Customs declarations require 8-digit HSN codes. Submitting a truncated 4-digit HSN on shipping bills or bills of entry may result in rejection or reprocessing.

Conclusion

HSN Code 6204 should be treated as a control point in your apparel business, not just a billing field. Accurate classification directly protects margins, avoids GST mismatches and prevents future compliance notices.

Build a monthly review system in which merchandising, accounts and dispatch teams jointly verify product tags, fabric details and selling prices before invoices are raised. Keep style-wise masters updated whenever new collections are launched, as even a single incorrect code can impact tax liability, refunds and audit outcomes.

For growing apparel businesses, using automation tools such as TallyPrime helps standardise HSN mapping, reduce manual errors and keep GST filings consistent as your catalogue expands. This structured approach ensures compliance stays accurate while supporting smoother financial and operational control.