---
title: "HSN Code for Suits : Of cotton | HSN 61031020 GST Rate"
description: "Find HSN and GST Rates for 61031020 related to Suits : Of cotton with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61031020/"
---

# HSN Code 61031020: Suits : 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 6103: Men’s Suits & Jackets](https://busy.in/hsn/sub-chapter-6103/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Suits : Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Suits : Of cotton | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61031020 ?

It includes Of cotton

### How should mixed supplies be billed when Suits : Of cotton is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Suits : Of cotton; Nil for exempt items if applicable).

### How much GST applies to Suits : Of cotton?

Under HSN 61031020, Suits : Of cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Suits : 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 Suits : 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 Suits : 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 61031020 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹137 Cr (+61.36% YoY) — 0.0037% of India's total exports
- Imports: < ₹1 Crore (−21.43% YoY) — 0.0000% of India's total imports
- Trade balance: ₹137 Cr (Surplus); surplus rank #1383 of 12657 HSN codes
- Share of Sub-Chapter 6103: 4.25% of its exports; import side 0.02%
- Rank within Sub-Chapter 6103: #6 of 28 by export value; import-side #15

### Key metrics

- Export CAGR: 11.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2269 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +248.24% in FY 2020-21
- Contribution to Sub-Ch. 6103: 4.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61031020

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. 6103 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6103 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 69.47 | 0.0030% | — | 1.91% | < ₹1 Crore | 0.0000% | — | 0.09% | +69.23 | #2431 |
| FY 2019-20 | 72.76 | 0.0033% | +4.74% | 2.23% | < ₹1 Crore | 0.0000% | +112.50% | 0.17% | +72.25 | #2403 |
| FY 2020-21 | 253.38 | 0.0118% | +248.24% | 7.14% | < ₹1 Crore | 0.0000% | −52.94% | 0.11% | +253.14 | #1158 |
| FY 2021-22 | 113.75 | 0.0036% | −55.11% | 2.57% | < ₹1 Crore | 0.0000% | −25.00% | 0.04% | +113.57 | #2238 |
| FY 2022-23 | 50.61 | 0.0014% | −55.51% | 1.45% | < ₹1 Crore | 0.0000% | +144.44% | 0.08% | +50.17 | #3460 |
| FY 2023-24 | 84.88 | 0.0023% | +67.71% | 3.12% | < ₹1 Crore | 0.0000% | −68.18% | 0.03% | +84.74 | #2792 |
| FY 2024-25 | 136.96 | 0.0037% | +61.36% | 4.25% | < ₹1 Crore | 0.0000% | −21.43% | 0.02% | +136.85 | #2269 |

- CAGR (7-year): exports 11.98%/yr, imports -12.19%/yr (consistently Surplus)

## Key trade insights: HSN Code 61031020 export-import analysis

### Consistent export growth: 11.98% CAGR over 7 years

India's exports under HSN Code 61031020 have grown at a compound annual rate of 11.98% over 7 fiscal years, rising from ₹69.47 Crore in FY 2018-19 to ₹136.96 Crore in FY 2024-25.

### HSN Code 61031020 ranked #2269 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61031020 ranks #2269 out of 12657 HSN codes by total export value. Within Sub-Chapter 6103, it ranks #6 of 28. By trade surplus, it ranks #1383 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 61031020 exports

The strongest single-year export movement for HSN Code 61031020 was recorded in FY 2020-21, when exports surged by 248.24% over the prior year.

### India maintains a trade surplus of ₹136.85 Crore in HSN Code 61031020 goods

In FY 2024-25, India's exports of ₹136.96 Cr exceeded imports of ₹0.11 Cr, resulting in a trade surplus of ₹136.85 Crore — ranking #1383 of 12657 by surplus magnitude.

### Import growth of -12.19% CAGR signals stable import dependency for Suits : Of cotton

India's imports under HSN Code 61031020 have grown at -12.19% CAGR, reaching ₹0.11 Crore in FY 2024-25.

### HSN Code 61031020 contributes 4.25% of Sub-Chapter 6103 exports — ranked #6

Among the 28 HSN codes under Sub-Chapter 6103, HSN Code 61031020 ranks #6 by export value — accounting for 4.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #15).

## Related HSN Codes in Sub-Chapter 6103

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 61034200: Cotton trousers](https://busy.in/hsn/hsn-61034200/) | ₹996 Cr |
| #2 | [HSN Code 61034990: Of Other Textile Materials \| Other](https://busy.in/hsn/hsn-61034990/) | ₹966 Cr |
| #3 | [HSN Code 61034300: Trousers & Overalls of Synthetic Fibres: Sale Value ≤ Rs. 1000](https://busy.in/hsn/hsn-61034300/) | ₹247 Cr |
| #4 | [HSN Code 61033300: Jackets/Blazers\| Synthetic Fibres](https://busy.in/hsn/hsn-61033300/) | ₹242 Cr |
| #5 | [HSN Code 61033990: Of Other Textile Materials \| Other](https://busy.in/hsn/hsn-61033990/) | ₹151 Cr |
| #6 | HSN Code 61031020: Suits : Of cotton (this hsn code) | ₹137 Cr |
| #7 | [HSN Code 61032200: Of cotton](https://busy.in/hsn/hsn-61032200/) | ₹104 Cr |
| #8 | [HSN Code 61032300: Of Synthetic Fibres](https://busy.in/hsn/hsn-61032300/) | ₹93 Cr |
| #9 | [HSN Code 61032990: Of Other Textile Materials \| Other](https://busy.in/hsn/hsn-61032990/) | ₹88 Cr |
| #10 | [HSN Code 61031090: Suits \| Other](https://busy.in/hsn/hsn-61031090/) | ₹87 Cr |