To determine the gingival health of human immunodeficiency virus (HIV) infected children and how it correlates to CD4 percentages in vertically infected children with HIV undergoing combination antiretroviral therapy. Two hundred and fifteen HIV positive children on antiretroviral therapy, of both sexes from seven to fifteen years old were evaluated for their gingival status using the Gingival Index. Children were divided into three groups; mild, advanced and severe depending on their absolute CD4 count and CD4 percentage. Statistically significant association was observed between CD4% category (mild, advanced and severe) and gingivitis (P < 0.001). More number of children in mild CD4% category were found to have mild gingivitis. Based on the results of our study the prevalence and distribution of gingivitis was high, this data will helps us in formulating a preventive as well as therapeutic programme for these children who have untreated oral lesions.