Unstitched dress material is woven fabric, classified by its fibre and taxed at 5% GST whatever the price. Stitched suits are garments instead.
GST rates as of 9 November 2026, after the 22 September 2025 changes. Verify with your CA for your exact case.
1 code. This product: Dress material (unstitched suit), HSN 5407, GST 5%.
Type a fabric, garment, job, stone or metal, or the first digits of a code.
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5407
Dress material (unstitched suit)
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Conditions and notes
1 code · rates checked 9 November 2026
Unstitched dress material is classified as woven fabric, under the heading of its main fibre.
Search "dress material" and pick the fabric of your set.
Use that fabric's heading; the rate is 5% while it is unstitched.
Enter the bill value to see the GST.
A three-piece unstitched suit is fabric cut to length, so it takes the fabric heading of its main fibre: 5407 for polyester, 5208–5212 for cotton, 5408 or 5516 for viscose and rayon, 5007 for silk. Fabric headings carry 5% with no price limit.
The line moves when the product is finished. A stitched salwar suit is a garment (6204) under the ₹2,500 rule. And if a set includes a finished, hemmed dupatta or is sold as a ready set, it may be treated as a made-up set, which also brings in the ₹2,500 rule. Check with your CA if your sets are like that.
| Product | HSN | GST |
|---|---|---|
| Polyester, georgette, chiffon dress material | 5407 | 5% |
| Cotton dress material | 5208–5212 | 5% |
| Rayon or viscose dress material | 5408 or 5516 | 5% |
| Silk dress material | 5007 | 5% |
| Stitched suit (a garment) | 6204 | 5% up to ₹2,500, 18% above |
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. 326, 334, 342 and 348, in force since 22 Sep 2025. Notification 9/2025-Central Tax (Rate): GST rates on goods (CBIC); PIB: recommendations of the 56th GST Council, 3 Sep 2025. Checked 9 November 2026.
FAQ
The fabric heading of its main fibre: 5407 for polyester, 5208–5212 for cotton, 5408 or 5516 for rayon, 5007 for silk.
Yes, while it is sold as unstitched fabric. The ₹2,500 rule is for garments and made-ups, not fabric.
A stitched suit is a garment under 6204: 5% up to ₹2,500 per piece and 18% above.
On ₹12,000, GST at 5% is ₹600: ₹300 CGST and ₹300 SGST within the state.
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