Sarees and dhoti are classifiable under different headings depending on their constituent and attract GST rate as under:
| Constituent Fibre | Description | HS Code | GST Rate |
| Silk | Woven fabrics of silk-sarees | 5007 | 5% |
| Cotton | Of not more than 200gsm | 5208 | 5% |
| Of more than 200 gsm | 5209 | 5% | |
| Manmade filaments yarn | Of any gsm | 5407 or 5408 | 5% |
(FAQ 6: GST RATE FAQs 27.07.2017)