--- title: "HSN Code for Of cotton | HSN 61032200 GST Rate" description: "Find HSN and GST Rates for 61032200 related to Of cotton with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61032200/" --- # HSN Code 61032200: 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 | | --- | --- | --- | --- | --- | | 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 61032200 ? It includes Of other textile materials: Of artificial fibres ### Can we claim ITC on inputs used to trade 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 much GST applies to Of cotton? Under HSN 61032200, Of cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Of cotton is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of cotton; Nil for exempt items if applicable). ### Any common misclassification issue with 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. ### Do e‑way bill and e‑invoice apply for 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 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. ## India's trade performance: HSN Code 61032200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹104 Cr (+44.30% YoY) — 0.0028% of India's total exports - Imports: ₹5 Cr (+214.01% YoY) — 0.0001% of India's total imports - Trade balance: ₹100 Cr (Surplus); surplus rank #1609 of 12657 HSN codes - Share of Sub-Chapter 6103: 3.24% of its exports; import side 1.02% - Rank within Sub-Chapter 6103: #7 of 28 by export value; import-side #7 ### Key metrics - Export CAGR: 12.33% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2605 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +90.31% in FY 2019-20 - Contribution to Sub-Ch. 6103: 3.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61032200 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 | 51.99 | 0.0023% | — | 1.43% | < ₹1 Crore | 0.0000% | — | 0.06% | +51.83 | #2799 | | FY 2019-20 | 98.94 | 0.0045% | +90.31% | 3.04% | < ₹1 Crore | 0.0000% | +350.00% | 0.24% | +98.22 | #2035 | | FY 2020-21 | 122.80 | 0.0057% | +24.12% | 3.46% | 1.85 | 0.0001% | +156.94% | 0.83% | +120.95 | #1857 | | FY 2021-22 | 93.46 | 0.0030% | −23.89% | 2.11% | 2.41 | 0.0001% | +30.27% | 0.56% | +91.05 | #2510 | | FY 2022-23 | 92.80 | 0.0026% | −0.71% | 2.66% | < ₹1 Crore | 0.0000% | −67.63% | 0.14% | +92.02 | #2632 | | FY 2023-24 | 72.37 | 0.0020% | −22.02% | 2.66% | 1.57 | 0.0000% | +101.28% | 0.36% | +70.80 | #3027 | | FY 2024-25 | 104.43 | 0.0028% | +44.30% | 3.24% | 4.93 | 0.0001% | +214.01% | 1.02% | +99.50 | #2605 | - CAGR (7-year): exports 12.33%/yr, imports 77.06%/yr (consistently Surplus) ## Key trade insights: HSN Code 61032200 export-import analysis ### Consistent export growth: 12.33% CAGR over 7 years India's exports under HSN Code 61032200 have grown at a compound annual rate of 12.33% over 7 fiscal years, rising from ₹51.99 Crore in FY 2018-19 to ₹104.43 Crore in FY 2024-25. ### HSN Code 61032200 ranked #2605 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61032200 ranks #2605 out of 12657 HSN codes by total export value. Within Sub-Chapter 6103, it ranks #7 of 28. By trade surplus, it ranks #1609 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 61032200 exports The strongest single-year export movement for HSN Code 61032200 was recorded in FY 2019-20, when exports surged by 90.31% over the prior year. ### India maintains a trade surplus of ₹99.50 Crore in HSN Code 61032200 goods In FY 2024-25, India's exports of ₹104.43 Cr exceeded imports of ₹4.93 Cr, resulting in a trade surplus of ₹99.50 Crore — ranking #1609 of 12657 by surplus magnitude. ### Import growth of 77.06% CAGR signals rising demand for Of cotton India's imports under HSN Code 61032200 have grown at 77.06% CAGR, reaching ₹4.93 Crore in FY 2024-25. ### HSN Code 61032200 contributes 3.24% of Sub-Chapter 6103 exports — ranked #7 Among the 28 HSN codes under Sub-Chapter 6103, HSN Code 61032200 ranks #7 by export value — accounting for 3.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.02% share (rank #7). ## 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](https://busy.in/hsn/hsn-61031020/) | ₹137 Cr | | #7 | HSN Code 61032200: Of cotton (this hsn code) | ₹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 |