--- title: "HSN Code for Women’s or girls’ overcoats: Of Cotton | HSN 61022000 GST Rate" description: "Find HSN and GST Rates for 61022000 related to Women’s or girls’ overcoats: Of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61022000/" --- # HSN Code 61022000: Women’s or girls’ 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 6102: Knitted/coated women’s overcoats](https://busy.in/hsn/sub-chapter-6102/) ## 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 61022000 ? It includes Other | Of Silk ### Do e‑way bill and e‑invoice apply for Women’s or girls’ 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. ### Does packaging or labelling change the GST for Women’s or girls’ 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. ### How much GST applies to Women’s or girls’ overcoats: Of Cotton? Under HSN 61022000, Women’s or girls’ overcoats: Of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Women’s or girls’ overcoats: Of Cotton? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Women’s or girls’ 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 Women’s or girls’ overcoats: Of Cotton; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Women’s or girls’ 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. ## India's trade performance: HSN Code 61022000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹45 Cr (+110.10% YoY) — 0.0012% of India's total exports - Imports: ₹16 Cr (−18.53% YoY) — 0.0003% of India's total imports - Trade balance: ₹30 Cr (Surplus); surplus rank #2527 of 12657 HSN codes - Share of Sub-Chapter 6102: 54.43% of its exports; import side 18.05% - Rank within Sub-Chapter 6102: #1 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: 25.07% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3754 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +110.10% in FY 2024-25 - Contribution to Sub-Ch. 6102: 54.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61022000 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. 6102 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6102 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 11.85 | 0.0005% | — | 28.35% | 5.33 | 0.0001% | — | 25.38% | +6.52 | #4796 | | FY 2019-20 | 20.73 | 0.0009% | +74.94% | 43.74% | 7.70 | 0.0002% | +44.47% | 22.11% | +13.03 | #4057 | | FY 2020-21 | 23.79 | 0.0011% | +14.76% | 37.60% | 9.42 | 0.0003% | +22.34% | 26.12% | +14.37 | #3959 | | FY 2021-22 | 25.02 | 0.0008% | +5.17% | 43.87% | 10.24 | 0.0002% | +8.70% | 21.26% | +14.78 | #4290 | | FY 2022-23 | 29.98 | 0.0008% | +19.82% | 34.86% | 14.32 | 0.0002% | +39.84% | 21.43% | +15.66 | #4172 | | FY 2023-24 | 21.59 | 0.0006% | −27.99% | 41.48% | 19.05 | 0.0003% | +33.03% | 28.94% | +2.54 | #4672 | | FY 2024-25 | 45.36 | 0.0012% | +110.10% | 54.43% | 15.52 | 0.0003% | −18.53% | 18.05% | +29.84 | #3754 | - CAGR (7-year): exports 25.07%/yr, imports 19.50%/yr (consistently Surplus) ## Key trade insights: HSN Code 61022000 export-import analysis ### Consistent export growth: 25.07% CAGR over 7 years India's exports under HSN Code 61022000 have grown at a compound annual rate of 25.07% over 7 fiscal years, rising from ₹11.85 Crore in FY 2018-19 to ₹45.36 Crore in FY 2024-25. ### HSN Code 61022000 ranked #3754 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61022000 ranks #3754 out of 12657 HSN codes by total export value. Within Sub-Chapter 6102, it ranks #1 of 6. By trade surplus, it ranks #2527 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 61022000 exports The strongest single-year export movement for HSN Code 61022000 was recorded in FY 2024-25, when exports surged by 110.10% over the prior year. ### India maintains a trade surplus of ₹29.84 Crore in HSN Code 61022000 goods In FY 2024-25, India's exports of ₹45.36 Cr exceeded imports of ₹15.52 Cr, resulting in a trade surplus of ₹29.84 Crore — ranking #2527 of 12657 by surplus magnitude. ### Import growth of 19.50% CAGR signals rising demand for Women’s or girls’ overcoats: Of Cotton India's imports under HSN Code 61022000 have grown at 19.50% CAGR, reaching ₹15.52 Crore in FY 2024-25. ### HSN Code 61022000 contributes 54.43% of Sub-Chapter 6102 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 6102, HSN Code 61022000 ranks #1 by export value — accounting for 54.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.05% share (rank #2). ## Related HSN Codes in Sub-Chapter 6102 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 61022000: Women’s or girls’ overcoats: Of Cotton (this hsn code) | ₹45 Cr | | #2 | [HSN Code 61029090: Synthetic Fiber Textile Fabrics](https://busy.in/hsn/hsn-61029090/) | ₹20 Cr | | #3 | [HSN Code 61023010: Of Man-Made Fibres \| Of Synthetic Fibres](https://busy.in/hsn/hsn-61023010/) | ₹16 Cr | | #4 | [HSN Code 61023020: Of man-made fibres : Of artificial fibres](https://busy.in/hsn/hsn-61023020/) | ₹2 Cr | | #5 | [HSN Code 61021000: Of wool or fine animal hair](https://busy.in/hsn/hsn-61021000/) | < ₹1 Crore | | — | [HSN Code 61029010: Other \| Of Silk](https://busy.in/hsn/hsn-61029010/) | Nil |