Apparel GST depends on the sale value of each piece, so the same shirt can be taxed at different rates depending on its price. Your billing must get that right on every line.
After the September 2025 changes, readymade garments and made-ups priced up to ₹2,500 per piece are taxed at 5%, and above ₹2,500 at 18%. Most fabrics are 5%. Confirm the rate for your HSN code in the notification.
Garments fall under HSN chapters 61 (knitted) and 62 (not knitted); fabrics and yarns under chapters 50 to 60.
Sending fabric for stitching or dyeing is job work. Inter-state movement of goods for job work needs an e-way bill whatever the value.
Billing, purchases, stock, party ledgers, and GST reports on proper double-entry books. Free, in your browser.