Garment & Clothing Store Cash Memo Format (2026 GST Retail Guide)

Running a clothing store, boutique, or textile showroom in India requires fast counter billing with accurate apparel HSN codes and GST slab calculation. Giving customers a professional cash memo builds trust and streamlines size exchange requests.

GST Slabs & HSN Codes for Garments in 2026

Apparel items fall under Chapter 61 (knitted) and Chapter 62 (not knitted) of the GST tariff:

• Sale Value Up to ₹1,000 per piece: 5% GST (2.5% CGST + 2.5% SGST).
• Sale Value Exceeding ₹1,000 per piece: 12% GST (6% CGST + 6% SGST).
• Custom Tailoring & Job Work: 5% or 12% depending on whether materials are supplied by the customer or boutique.

Essential Fields on a Clothing Store Cash Memo

1. Store Branding: Boutique Name, address, phone number, and Instagram handle.
2. Item Breakdown: Apparel category, size, color, quantity, unit price, and discount percentage.
3. Clear Return / Exchange Policy: E.g., "Exchange allowed within 7 days with original cash memo and tags attached."
4. Payment Mode: Cash, Card, or UPI Reference ID.