Cotton sarees take one of five cotton fabric headings, 5208 to 5212, by cotton content and weight. GST is 5% on all of them.
GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.
2 codes. This product: Cotton saree, HSN 5208, GST 5%.
Type a fabric, garment, job, stone or metal, or the first digits of a code.
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5208
Cotton saree
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2 codes · rates checked 9 November 2026
Woven fabrics of cotton (headings 5208–5212), chosen by cotton content and weight per square metre.
A saree is woven fabric, so it takes the heading of its main fibre. The Customs Tariff lists sarees as lines inside these fabric headings, for example 5407 52 40 for dyed polyester sarees.
Check the cotton content and weight on the mill's or weaver's bill.
Pick 5208 to 5212 from the table; the rate is 5% for all of them.
Enter your bill value to see the GST.
Cotton woven fabric is split across five headings. Fabric with 85% or more cotton is 5208 if it weighs up to 200 g/m² and 5209 if heavier. Cotton mixed mainly with man-made fibre is 5210 or 5211 by the same weight test, and 5212 covers other cotton fabric. A typical soft cotton saree is light and 85% or more cotton, which makes it 5208.
All five headings sit in one entry of Notification 9/2025-Central Tax (Rate) at 5%, with no price limit. The exemption to know about is khadi: khadi fabric sold through KVIC and KVIC-certified outlets is exempt.
| Cotton content | Weight | HSN | GST |
|---|---|---|---|
| 85% or more | Up to 200 g/m² | 5208 | 5% |
| 85% or more | Over 200 g/m² | 5209 | 5% |
| Under 85%, mixed mainly with man-made fibre | Up to 200 g/m² | 5210 | 5% |
| Under 85%, mixed mainly with man-made fibre | Over 200 g/m² | 5211 | 5% |
| Other cotton fabric | Any | 5212 | 5% |
| Khadi, sold through KVIC outlets | Any | Its fabric heading | Nil |
Search any other product in the HSN code and GST rate finder, or put the code on a bill with the GST invoice generator.
Source: Notification 9/2025-CT(R), Schedule I, S. No. 334, in force since 22 Sep 2025. Notification 9/2025-Central Tax (Rate): GST rates on goods (CBIC); Notification 10/2025-Central Tax (Rate): exempt goods (CBIC); PIB: recommendations of the 56th GST Council, 3 Sep 2025. Checked 9 November 2026.
FAQ
5208 for most cotton sarees: 85% or more cotton and up to 200 g/m². Heavier pure cotton is 5209, and cotton blended mainly with man-made fibre is 5210 or 5211.
5% at any price, under Schedule I, S. No. 334 of Notification 9/2025-Central Tax (Rate).
No general exemption covers handloom fabric, so handloom cotton sarees are 5%. The exemption is for khadi fabric sold through KVIC and KVIC-certified outlets.
On ₹15,000, GST at 5% is ₹750: ₹375 CGST and ₹375 SGST in the same state.
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