--- title: "HSN Code for Men’s or boys’ overcoats: Of Cotton | HSN 61012000 GST Rate" description: "Find HSN and GST Rates for 61012000 related to Men’s or boys’ overcoats: Of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61012000/" --- # HSN Code 61012000: Men’s or boys’ overcoats: Of Cotton - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 61: Knitted Apparel & Clothing Accessories](https://busy.in/hsn/chapter-61/) - [Sub-chapter 6101: Knitted men’s overcoats](https://busy.in/hsn/sub-chapter-6101/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Of cotton | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61012000 ? It includes Other | Of Silk ### How much GST applies to Men’s or boys’ overcoats: Of Cotton? Under HSN 61012000, Men’s or boys’ overcoats: Of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Men’s or boys’ overcoats: Of Cotton? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Do e‑way bill and e‑invoice apply for Men’s or boys’ overcoats: Of Cotton? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Can we claim ITC on inputs used to trade Men’s or boys’ overcoats: Of Cotton? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Men’s or boys’ overcoats: Of Cotton is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Men’s or boys’ overcoats: Of Cotton; Nil for exempt items if applicable). ## India's trade performance: HSN Code 61012000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹136 Cr (+74.43% YoY) — 0.0037% of India's total exports - Imports: ₹33 Cr (−3.18% YoY) — 0.0005% of India's total imports - Trade balance: ₹103 Cr (Surplus); surplus rank #1593 of 12657 HSN codes - Share of Sub-Chapter 6101: 77.19% of its exports; import side 33.61% - Rank within Sub-Chapter 6101: #1 of 8 by export value; import-side #2 ### Key metrics - Export CAGR: 7.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2284 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +74.43% in FY 2024-25 - Contribution to Sub-Ch. 6101: 77.19% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61012000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 6101 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6101 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 86.89 | 0.0038% | — | 59.49% | 14.04 | 0.0004% | — | 28.32% | +72.85 | #2173 | | FY 2019-20 | 147.67 | 0.0067% | +69.95% | 82.84% | 20.91 | 0.0006% | +48.93% | 30.62% | +126.76 | #1594 | | FY 2020-21 | 107.71 | 0.0050% | −27.06% | 78.76% | 17.16 | 0.0006% | −17.93% | 29.55% | +90.55 | #1985 | | FY 2021-22 | 111.36 | 0.0035% | +3.39% | 67.43% | 24.89 | 0.0005% | +45.05% | 26.58% | +86.47 | #2258 | | FY 2022-23 | 115.80 | 0.0032% | +3.99% | 74.79% | 37.54 | 0.0007% | +50.82% | 29.71% | +78.26 | #2343 | | FY 2023-24 | 77.83 | 0.0022% | −32.79% | 72.72% | 34.31 | 0.0006% | −8.60% | 35.72% | +43.52 | #2910 | | FY 2024-25 | 135.76 | 0.0037% | +74.43% | 77.19% | 33.22 | 0.0005% | −3.18% | 33.61% | +102.54 | #2284 | - CAGR (7-year): exports 7.72%/yr, imports 15.44%/yr (consistently Surplus) ## Key trade insights: HSN Code 61012000 export-import analysis ### Consistent export growth: 7.72% CAGR over 7 years India's exports under HSN Code 61012000 have grown at a compound annual rate of 7.72% over 7 fiscal years, rising from ₹86.89 Crore in FY 2018-19 to ₹135.76 Crore in FY 2024-25. ### HSN Code 61012000 ranked #2284 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61012000 ranks #2284 out of 12657 HSN codes by total export value. Within Sub-Chapter 6101, it ranks #1 of 8. By trade surplus, it ranks #1593 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 61012000 exports The strongest single-year export movement for HSN Code 61012000 was recorded in FY 2024-25, when exports surged by 74.43% over the prior year. ### India maintains a trade surplus of ₹102.54 Crore in HSN Code 61012000 goods In FY 2024-25, India's exports of ₹135.76 Cr exceeded imports of ₹33.22 Cr, resulting in a trade surplus of ₹102.54 Crore — ranking #1593 of 12657 by surplus magnitude. ### Import growth of 15.44% CAGR signals rising demand for Men’s or boys’ overcoats: Of Cotton India's imports under HSN Code 61012000 have grown at 15.44% CAGR, reaching ₹33.22 Crore in FY 2024-25. ### HSN Code 61012000 contributes 77.19% of Sub-Chapter 6101 exports — ranked #1 Among the 8 HSN codes under Sub-Chapter 6101, HSN Code 61012000 ranks #1 by export value — accounting for 77.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 33.61% share (rank #2). ## Related HSN Codes in Sub-Chapter 6101 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 61012000: Men’s or boys’ overcoats: Of Cotton (this hsn code) | ₹136 Cr | | #2 | [HSN Code 61013010: Of other plastics: Of polyamides : Other : Other](https://busy.in/hsn/hsn-61013010/) | ₹29 Cr | | #3 | [HSN Code 61019090: Knitted men’s overcoats and jackets \| Other](https://busy.in/hsn/hsn-61019090/) | ₹11 Cr | | #4 | [HSN Code 61013020: Of man-made fibres : Of artificial fibres](https://busy.in/hsn/hsn-61013020/) | < ₹1 Crore | | #5 | [HSN Code 61019010: Other \| Of Silk](https://busy.in/hsn/hsn-61019010/) | < ₹1 Crore | | — | [HSN Code 61011010: Men'/Boys' Kashmir Goats Overcoats](https://busy.in/hsn/hsn-61011010/) | — | | — | [HSN Code 61011020: Men'/Boys' Other Wool Overcoats](https://busy.in/hsn/hsn-61011020/) | — | | — | [HSN Code 61011090: Men'/Boys' Wool Suits](https://busy.in/hsn/hsn-61011090/) | — |