Kurti, Saree, Dress & Lehenga HSN Code Guide for Textile Businesses in India

Kurti, Saree, Dress & Lehenga HSN Code Guide for Textile Businesses in India

May 25, 2026

Kurti, Saree, Dress & Lehenga HSN Code Guide in India

The textile and apparel business in India is growing rapidly, especially in ethnic wear categories like kurtis, sarees, dress materials, lehenga choli, and readymade garments. Whether you are a wholesaler, retailer, manufacturer, reseller, or online seller, understanding the correct HSN code is extremely important for GST billing, e-invoicing, accounting, and smooth business operations.

Many garment businesses face GST notice issues simply because of incorrect HSN classification. Therefore, choosing the correct HSN code for products like kurtis, sarees, dresses, and unstitched dress materials is essential for legal compliance and proper taxation.

In this detailed guide, we will explain the commonly used HSN codes for:

  • Kurti HSN Code

  • Saree HSN Code

  • Dress HSN Code

  • Unstitched Dress Material HSN Code

  • Lehenga Choli HSN Code

  • Readymade Saree HSN Code

This guide is useful for textile wholesalers, boutique owners, garment exporters, ecommerce sellers, and GST-registered businesses across India.

What is an HSN Code?

HSN stands for Harmonized System of Nomenclature. It is an internationally accepted product classification system used for taxation and trade. In India, HSN codes are used under the GST system to classify goods and determine applicable GST rates. (cleartax)

Every textile and apparel category has a separate HSN code depending on:

  • Fabric type

  • Product category

  • Whether the item is stitched or unstitched

  • Knitted or woven construction

  • Readymade or fabric material

Using the correct HSN code helps businesses:

  • Generate proper GST invoices

  • Avoid tax penalties

  • Simplify export-import documentation

  • Improve accounting accuracy

  • Maintain GST compliance

Kurti HSN Code

Kurtis are among the most popular women’s ethnic wear products in India. The HSN code for kurtis generally falls under women’s readymade garments category.

Common Kurti HSN Code

Product HSN Code
Readymade Kurti 6204
Cotton Kurti 6206 / 6204
Knitted Kurti 6104

The most commonly used HSN code for ladies readymade kurtis is 6204. (ENTERSLICE PRIVATE LIMITED)

Some classifications may differ depending on:

  • Cotton fabric

  • Synthetic material

  • Knitted garments

  • Embroidery work

GST on kurtis is usually charged at 5% or 12% depending on pricing and classification. (ENTERSLICE PRIVATE LIMITED)

Saree HSN Code

Sarees are classified according to their fabric composition. Cotton sarees, silk sarees, and synthetic sarees may all have different HSN codes.

Common Saree HSN Codes

Saree Type HSN Code
Cotton Saree 5208 / 520859
Silk Saree 5007 / 500790
Synthetic Saree 5407 / 540754

Cotton sarees generally fall under HSN 5208 series, while silk sarees are classified under 5007. Synthetic sarees usually come under 5407. (https://www.bajajfinserv.in)

Businesses selling:

  • Banarasi sarees

  • Linen sarees

  • Cotton sarees

  • Georgette sarees

  • Fancy sarees

  • Designer sarees

must select HSN codes based on fabric type.

Dress HSN Code

Women’s dresses and western garments usually fall under Chapter 62 of GST classification.

Common Dress HSN Code

Product HSN Code
Ladies Dress 6204
Cotton Dress 620442
Synthetic Dress 620443

Women’s dresses made from woven fabric generally use HSN code 6204. (cleartax)

This category includes:

  • One-piece dresses

  • Ethnic dresses

  • Casual dresses

  • Fashion dresses

  • Designer dresses

The GST rate is commonly 5% or 12% depending on product value and classification.

Unstitched Dress Material HSN Code

Unstitched dress materials are widely sold in wholesale textile markets. Since these products are fabric-based and not stitched garments, the HSN classification differs from readymade apparel.

Common Unstitched Dress Material HSN Codes

Product HSN Code
Cotton Dress Material 5208
Synthetic Dress Material 5407
Unstitched Suit Material 5515 / 5407

Unstitched fabrics are classified according to textile composition. (Vakilsearch)

This includes:

  • Salwar suit materials

  • Pakistani suits

  • Cotton suit sets

  • Lawn suits

  • Printed dress materials

  • Designer unstitched suits

If the product includes:

  • Kurti fabric

  • Bottom fabric

  • Dupatta fabric

it is still usually categorized under textile fabric chapters rather than readymade garment chapters.

Lehenga Choli HSN Code

Lehenga choli sets are considered readymade garments when sold as stitched apparel.

Common Lehenga Choli HSN Code

Product HSN Code
Lehenga Choli 6204
Designer Lehenga 620443
Bridal Lehenga 6204

Most stitched lehenga choli products fall under HSN 6204 as women’s garments. (cleartax)

The classification may vary based on:

  • Fabric type

  • Embroidery

  • Readymade or semi-stitched condition

Semi-stitched lehenga products may sometimes be classified differently depending on the invoice structure and product composition.

Readymade Saree HSN Code

Readymade sarees or pre-stitched sarees are gaining popularity because they are easy to wear and fashionable.

Common Readymade Saree HSN Code

Product HSN Code
Readymade Saree 6204
Ready-to-Wear Saree 6204

Since these sarees are stitched garments, they generally fall under women’s readymade apparel category. (Vakilsearch)

Pre-stitched sarees:

  • Ready pleated sarees

  • Party wear ready sarees

  • Designer ready sarees

are commonly billed under garment HSN categories instead of fabric chapters.

GST Rates on Kurtis, Sarees & Dress Materials

The GST rate on garments and textile products depends on:

  • Product type

  • Fabric composition

  • Selling price

  • Readymade or fabric classification

Common GST Slabs

Product Type GST Rate
Basic Textile Fabrics 5%
Readymade Garments 5% / 12%
Premium Designer Wear Higher slabs may apply

Recent GST discussions also mention different slabs depending on price thresholds. (CAclubindia)

Businesses should always verify:

  • Latest GST notifications

  • Product category

  • Invoice value

  • Fabric details

before final billing.

Importance of Correct HSN Codes for Garment Businesses

Using the correct HSN code offers multiple advantages for wholesalers and retailers.

1. Proper GST Filing

Correct HSN codes simplify:

  • GSTR-1 filing

  • E-way bills

  • GST returns

  • E-invoicing

2. Avoid Tax Notices

Incorrect HSN classification can lead to:

  • GST penalties

  • Input tax credit mismatch

  • Department notices

3. Better Accounting

Accurate HSN coding improves:

  • Inventory management

  • Billing systems

  • Product categorization

4. Easier Export Documentation

For exporters, HSN codes are essential for:

  • Shipping bills

  • Customs clearance

  • International trade documentation

HSN Code Selection Tips for Textile Businesses

If you run a textile or garment business, follow these important tips:

Identify Fabric Type

Cotton, silk, rayon, polyester, and blended fabrics all have different classifications.

Check Product Condition

  • Stitched garments use garment HSN codes

  • Unstitched products use fabric HSN codes

Mention HSN on Invoice

GST invoices should clearly display:

  • Product name

  • HSN code

  • GST percentage

Consult GST Experts

For bulk wholesale businesses, consulting a GST professional helps avoid classification mistakes.

Common Mistakes While Using HSN Codes

Many garment sellers make errors such as:

  • Using the same HSN for all products

  • Classifying fabrics as readymade garments

  • Ignoring fabric composition

  • Using outdated GST rates

These mistakes can create compliance problems during GST audits.

Textile Industry Growth in India

India is one of the world’s largest textile and garment manufacturing hubs. Products like:

  • Kurtis

  • Sarees

  • Pakistani suits

  • Dress materials

  • Lehenga choli

  • Designer ethnic wear

have huge demand across domestic and export markets.

Wholesale textile businesses are increasingly moving online, making GST compliance and HSN accuracy even more important for ecommerce growth.

Final HSN Code Summary

Product Common HSN Code
Kurti 6204
Saree 5208 / 5407 / 5007
Dress 6204
Unstitched Dress Material 5208 / 5407
Lehenga Choli 6204
Readymade Saree 6204

Conclusion

Understanding the correct HSN codes for kurtis, sarees, dresses, lehenga choli, and unstitched dress materials is extremely important for textile businesses in India. Proper HSN classification ensures smooth GST filing, accurate invoicing, better compliance, and hassle-free business operations.

Whether you are a manufacturer, wholesaler, retailer, reseller, or ecommerce seller, always verify the correct HSN code based on:

  • Fabric type

  • Product category

  • Stitching condition

  • GST guidelines

As the Indian textile industry continues to grow, maintaining proper GST compliance will help businesses build trust, avoid penalties, and scale successfully in both domestic and international markets. (cleartax)

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