HSN Code 61032200 represents Of cotton under GST classification. This code helps businesses identify Of cotton correctly for billing, taxation, and trade. With HSN Code 61032200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Of cotton.
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HSN Code 61032200 relates to the following description.
Description of Goods
Of cotton (sale value not exceeding Rs. 1000 per piece)
Chapter
61 - Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6103 - Men's or boys' suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts (other than swim wear), knitted or crocheted
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Description of Goods
Of cotton
Chapter
61 - Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6103 - Men's or boys' suits, ensembles, jackets, blazers, trousers, biband brace overalls, breeches and shorts (other than swim wear), knitted or crocheted
CGST
6%
SGST
6%
IGST
12%
CESS
0%
Of cotton does not include products with the following descriptions.
Suits : Of silk (sale value not exceeding Rs. 1000 per piece)
Suits : Of silk
Suits : Of cotton (sale value not exceeding Rs. 1000 per piece)
Suits : Of cotton
Suits : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Suits : Of artificial fibres
Suits : Other (sale value not exceeding Rs. 1000 per piece)
Suits : Other
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits : of wool or fine animal hair
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits : of synthetic fibres
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits :other : of silk
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits :other : of cotton
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits :other : of artificial fibres
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits :other : other
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - ensembles : of wool or fine animal hair
Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Of synthetic fibres
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of silk
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of artificial fibres
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Other
Jackets and blazers : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)
Jackets and blazers : Of wool or fine animal hair
Jackets and blazers : Of cotton (sale value not exceeding Rs. 1000 per piece)
Jackets and blazers : Of cotton
Jackets and blazers : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Jackets and blazers : Of synthetic fibres
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of silk
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of artificial fibres
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Other
Trousers, bib and brace overalls, breeches and shorts : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)
Trousers, bib and brace overalls, breeches and shorts : Of wool or fine animal hair
Trousers, bib and brace overalls, breeches and shorts : Of cotton (sale value not exceeding Rs. 1000 per piece)
Trousers, bib and brace overalls, breeches and shorts : Of cotton
Trousers, bib and brace overalls, breeches and shorts : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Trousers, bib and brace overalls, breeches and shorts : Of synthetic fibres
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of silk
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of artificial fibres
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Other
Suits : Of silk (sale value not exceeding Rs. 1000 per piece)
Suits : Of silk
Suits : Of cotton (sale value not exceeding Rs. 1000 per piece)
Suits : Of cotton
Suits : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Suits : Of artificial fibres
Suits : Other (sale value not exceeding Rs. 1000 per piece)
Suits : Other
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits : of wool or fine animal hair
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits : of synthetic fibres
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits :other : of silk
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits :other : of cotton
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits :other : of artificial fibres
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits :other : other
Mens or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - ensembles : of wool or fine animal hair
Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Of synthetic fibres
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of silk
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of artificial fibres
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Other
Jackets and blazers : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)
Jackets and blazers : Of wool or fine animal hair
Jackets and blazers : Of cotton (sale value not exceeding Rs. 1000 per piece)
Jackets and blazers : Of cotton
Jackets and blazers : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Jackets and blazers : Of synthetic fibres
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of silk
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of artificial fibres
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Other
Trousers, bib and brace overalls, breeches and shorts : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)
Trousers, bib and brace overalls, breeches and shorts : Of wool or fine animal hair
Trousers, bib and brace overalls, breeches and shorts : Of cotton (sale value not exceeding Rs. 1000 per piece)
Trousers, bib and brace overalls, breeches and shorts : Of cotton
Trousers, bib and brace overalls, breeches and shorts : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Trousers, bib and brace overalls, breeches and shorts : Of synthetic fibres
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of silk
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of artificial fibres
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Other
India’s Exports
FY 2024-25₹104 Cr
0.0028% of India’s total exports
India’s Imports
FY 2024-25₹5 Cr
0.0001% of India’s total imports
Trade Balance
FY 2024-25₹100 Cr
Surplus rank #1609 of 12657 HSN codes
% of Sub-Chapter 6103
FY 2024-253.24%
Share of Sub-Chapter 6103’s total exports in FY 2024-25
Import side: 1.02% of Sub-Chapter 6103’s imports
Rank Within Sub-Chapter 6103
FY 2024-25#7 of 28
Position by export value among HSN codes in Sub-Chapter 6103
Import-side rank: #7 of 28
At a glance
12.33%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#2605
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+90.31%
Peak Growth Year
FY 2019-20 · strongest single-year move
3.24%
Contribution to Sub-Ch. 6103
Share of Sub-Chapter 6103 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+51.83
Exports
51.99 ₹ Cr
0.0023% share
— YoY
1.43% of Sub-Ch. 6103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.06% of Sub-Ch. 6103
Balance
+98.22
Exports
98.94 ₹ Cr
0.0045% share
+90.31% YoY
3.04% of Sub-Ch. 6103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+350.00% YoY
0.24% of Sub-Ch. 6103
Balance
+120.95
Exports
122.80 ₹ Cr
0.0057% share
+24.12% YoY
3.46% of Sub-Ch. 6103
Imports
1.85 ₹ Cr
0.0001% share
+156.94% YoY
0.83% of Sub-Ch. 6103
Balance
+91.05
Exports
93.46 ₹ Cr
0.0030% share
−23.89% YoY
2.11% of Sub-Ch. 6103
Imports
2.41 ₹ Cr
0.0001% share
+30.27% YoY
0.56% of Sub-Ch. 6103
Balance
+92.02
Exports
92.80 ₹ Cr
0.0026% share
−0.71% YoY
2.66% of Sub-Ch. 6103
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−67.63% YoY
0.14% of Sub-Ch. 6103
Balance
+70.80
Exports
72.37 ₹ Cr
0.0020% share
−22.02% YoY
2.66% of Sub-Ch. 6103
Imports
1.57 ₹ Cr
0.0000% share
+101.28% YoY
0.36% of Sub-Ch. 6103
Balance
+99.50
Exports
104.43 ₹ Cr
0.0028% share
+44.30% YoY
3.24% of Sub-Ch. 6103
Imports
4.93 ₹ Cr
0.0001% share
+214.01% YoY
1.02% of Sub-Ch. 6103
CAGR · 7-Year
Exports
12.33% /yr
Imports
77.06% /yr
reference, FY 2024-25
Export
₹3,223.47 Cr
Import
₹483.99 Cr
Trade Balance
+2,739.48
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.
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.
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.
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.
India's imports under HSN Code 61032200 have grown at 77.06% CAGR, reaching ₹4.93 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 61032200 and GST compliance.
It includes Of other textile materials: Of artificial fibres
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 61032200, Of cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.