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HSN Code 61034200: Cotton trousers

HSN Code 61034200 represents Cotton trousers under GST classification. This code helps businesses identify Cotton trousers correctly for billing, taxation, and trade. With HSN Code 61034200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Cotton trousers.

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Description of Goods for HSN Code 61034200

HSN Code 61034200 relates to the following description.

Description of Goods

Trousers, bib and brace overalls, breeches and shorts : Of cotton (sale value not exceeding Rs. 2,500 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

Trousers, bib and brace overalls, breeches and shorts : Of cotton (sale value exceeding Rs. 2,500 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

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 61034200 not include?

Cotton trousers does not include products with the following descriptions.

Suits : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)

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 other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)

Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)

Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)

Of other textile materials : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)

Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)

Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)

Jackets and blazers : Of wool or fine animal hair (sale value not exceeding Rs. 2,500 per piece)

Jackets and blazers : Of wool or fine animal hair (sale value exceeding Rs. 2,500 per piece)

Jackets and blazers : Of cotton (sale value not exceeding Rs. 2,500 per piece)

Jackets and blazers : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)

Jackets and blazers : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)

Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)

Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)

Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)

Of other textile materials : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)

Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)

Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)

Trousers, bib and brace overalls, breeches and shorts : Of wool or fine animal hair (sale value not exceeding Rs. 2,500 per piece)

Trousers, bib and brace overalls, breeches and shorts : Of wool or fine animal hair (sale value exceeding Rs. 2,500 per piece)

Trousers, bib and brace overalls, breeches and shorts : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)

Trousers, bib and brace overalls, breeches and shorts : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)

Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)

Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)

Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)

Of other textile materials : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)

Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)

Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)

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India’s Trade Performance — HSN Code 61034200 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹1,270 Cr

+27.41% vs FY 2024-25

0.0325% of India’s total exports

India’s Imports

FY 2025-26

₹142 Cr

+13.61% vs FY 2024-25

0.0021% of India’s total imports

Trade Balance

FY 2025-26

₹1,128 Cr

Trade Surplus

Surplus rank #336 of 12872 HSN codes

% of Sub-Chapter 6103

FY 2025-26

35.08%

Share of Sub-Chapter 6103’s total exports in FY 2025-26

Import side: 25.38% of Sub-Chapter 6103’s imports

Rank Within Sub-Chapter 6103

FY 2025-26

#1 of 28

Position by export value among HSN codes in Sub-Chapter 6103

Import-side rank: #2 of 28

At a glance

4.49%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#458

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+50.34%

Peak Growth Year

FY 2021-22 · strongest single-year move

35.08%

Contribution to Sub-Ch. 6103

Share of Sub-Chapter 6103 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 61034200

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #355

Balance

+864.02

Exports

933.25 ₹ Cr

0.0408% share

— YoY

25.69% of Sub-Ch. 6103

Imports

69.23 ₹ Cr

0.0019% share

— YoY

24.80% of Sub-Ch. 6103

FY 2019-20 Exp. Rank #335

Balance

+912.16

Exports

983.09 ₹ Cr

0.0447% share

+5.34% YoY

30.18% of Sub-Ch. 6103

Imports

70.93 ₹ Cr

0.0021% share

+2.46% YoY

23.39% of Sub-Ch. 6103

FY 2020-21 Exp. Rank #359

Balance

+925.39

Exports

998.06 ₹ Cr

0.0464% share

+1.52% YoY

28.14% of Sub-Ch. 6103

Imports

72.67 ₹ Cr

0.0025% share

+2.45% YoY

32.47% of Sub-Ch. 6103

FY 2021-22 Exp. Rank #326

Balance

+1,335.85

Exports

1,500.53 ₹ Cr

0.0478% share

+50.34% YoY

33.86% of Sub-Ch. 6103

Imports

164.68 ₹ Cr

0.0036% share

+126.61% YoY

38.22% of Sub-Ch. 6103

FY 2022-23 Exp. Rank #378

Balance

+1,148.98

Exports

1,352.86 ₹ Cr

0.0374% share

−9.84% YoY

38.74% of Sub-Ch. 6103

Imports

203.88 ₹ Cr

0.0035% share

+23.80% YoY

36.41% of Sub-Ch. 6103

FY 2023-24 Exp. Rank #543

Balance

+820.02

Exports

936.98 ₹ Cr

0.0259% share

−30.74% YoY

34.42% of Sub-Ch. 6103

Imports

116.96 ₹ Cr

0.0021% share

−42.63% YoY

26.62% of Sub-Ch. 6103

FY 2024-25 Exp. Rank #529

Balance

+871.62

Exports

996.43 ₹ Cr

0.0271% share

+6.34% YoY

30.91% of Sub-Ch. 6103

Imports

124.81 ₹ Cr

0.0021% share

+6.71% YoY

25.79% of Sub-Ch. 6103

FY 2025-26 Exp. Rank #458

Balance

+1,127.71

Exports

1,269.51 ₹ Cr

0.0325% share

+27.41% YoY

35.08% of Sub-Ch. 6103

Imports

141.80 ₹ Cr

0.0021% share

+13.61% YoY

25.38% of Sub-Ch. 6103

CAGR · 8-Year

Exports

4.49% /yr

Imports

10.79% /yr

Consistently Surplus
Sub-Chapter 6103 total

reference, FY 2025-26

Export

₹3,619.26 Cr

Import

₹558.68 Cr

Trade Balance

+3,060.58

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 61034200 Export-Import Analysis

Consistent Export Growth: 4.49% CAGR Over 8 Years

India's exports under HSN Code 61034200 have grown at a compound annual rate of 4.49% over 8 fiscal years, rising from ₹933.25 Crore in FY 2018-19 to ₹1,269.51 Crore in FY 2025-26.

HSN Code 61034200 Ranked #458 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 61034200 ranks #458 out of 12872 HSN codes by total export value. Within Sub-Chapter 6103, it ranks #1 of 28. By trade surplus, it ranks #336 of 12872.

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 ₹1,127.71 Crore in HSN Code 61034200 Goods

In FY 2025-26, India's exports of ₹1,269.51 Cr exceeded imports of ₹141.80 Cr, resulting in a trade surplus of ₹1,127.71 Crore — ranking #336 of 12872 by surplus magnitude.

Import Growth of 10.79% CAGR Signals Rising Demand for Cotton trousers

India's imports under HSN Code 61034200 have grown at 10.79% CAGR, reaching ₹141.80 Crore in FY 2025-26.

HSN Code 61034200 Contributes 35.08% 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 35.08% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 25.38% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 61034200 and GST compliance.

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.