--- title: "HSN Code for Cotton trousers | HSN 61034200 GST Rate" description: "Find HSN and GST Rates for 61034200 related to Cotton trousers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61034200/" --- # HSN Code 61034200: Cotton trousers - [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 | | --- | --- | --- | --- | --- | | Trousers, bib and brace overalls, breeches and shorts : Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Trousers, bib and brace overalls, breeches and shorts : Of cotton | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61034200 ? It includes Of Other Textile Materials | Of Silk ### How should mixed supplies be billed when Cotton trousers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton trousers; Nil for exempt items if applicable). ### How much GST applies to Cotton trousers? Under HSN 61034200, Cotton trousers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Cotton trousers? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Cotton trousers? 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. ### Any common misclassification issue with Cotton trousers? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 61034200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹996 Cr (+6.34% YoY) — 0.0271% of India's total exports - Imports: ₹125 Cr (+6.71% YoY) — 0.0021% of India's total imports - Trade balance: ₹872 Cr (Surplus); surplus rank #392 of 12657 HSN codes - Share of Sub-Chapter 6103: 30.91% of its exports; import side 25.79% - Rank within Sub-Chapter 6103: #1 of 28 by export value; import-side #2 ### Key metrics - Export CAGR: 1.10% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #529 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +50.34% in FY 2021-22 - Contribution to Sub-Ch. 6103: 30.91% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61034200 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 | 933.25 | 0.0408% | — | 25.69% | 69.23 | 0.0019% | — | 24.80% | +864.02 | #355 | | FY 2019-20 | 983.09 | 0.0447% | +5.34% | 30.18% | 70.93 | 0.0021% | +2.46% | 23.39% | +912.16 | #335 | | FY 2020-21 | 998.06 | 0.0464% | +1.52% | 28.14% | 72.67 | 0.0025% | +2.45% | 32.47% | +925.39 | #359 | | FY 2021-22 | 1,500.53 | 0.0478% | +50.34% | 33.86% | 164.68 | 0.0036% | +126.61% | 38.22% | +1,335.85 | #326 | | FY 2022-23 | 1,352.86 | 0.0374% | −9.84% | 38.74% | 203.88 | 0.0035% | +23.80% | 36.41% | +1,148.98 | #378 | | FY 2023-24 | 936.98 | 0.0259% | −30.74% | 34.42% | 116.96 | 0.0021% | −42.63% | 26.62% | +820.02 | #543 | | FY 2024-25 | 996.43 | 0.0271% | +6.34% | 30.91% | 124.81 | 0.0021% | +6.71% | 25.79% | +871.62 | #529 | - CAGR (7-year): exports 1.10%/yr, imports 10.32%/yr (consistently Surplus) ## Key trade insights: HSN Code 61034200 export-import analysis ### Consistent export growth: 1.10% CAGR over 7 years India's exports under HSN Code 61034200 have grown at a compound annual rate of 1.10% over 7 fiscal years, rising from ₹933.25 Crore in FY 2018-19 to ₹996.43 Crore in FY 2024-25. ### HSN Code 61034200 ranked #529 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61034200 ranks #529 out of 12657 HSN codes by total export value. Within Sub-Chapter 6103, it ranks #1 of 28. By trade surplus, it ranks #392 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61034200 exports The strongest single-year export movement for HSN Code 61034200 was recorded in FY 2021-22, when exports surged by 50.34% over the prior year. ### India maintains a trade surplus of ₹871.62 Crore in HSN Code 61034200 goods In FY 2024-25, India's exports of ₹996.43 Cr exceeded imports of ₹124.81 Cr, resulting in a trade surplus of ₹871.62 Crore — ranking #392 of 12657 by surplus magnitude. ### Import growth of 10.32% CAGR signals rising demand for Cotton trousers India's imports under HSN Code 61034200 have grown at 10.32% CAGR, reaching ₹124.81 Crore in FY 2024-25. ### HSN Code 61034200 contributes 30.91% of Sub-Chapter 6103 exports — ranked #1 Among the 28 HSN codes under Sub-Chapter 6103, HSN Code 61034200 ranks #1 by export value — accounting for 30.91% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 25.79% share (rank #2). ## 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 (this hsn code) | ₹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](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 |