--- title: "HSN Code for Cotton ensembles | HSN 61042200 GST Rate" description: "Find HSN and GST Rates for 61042200 related to Cotton ensembles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61042200/" --- # HSN Code 61042200: Cotton ensembles - [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 6104: Women’s knitted or crocheted clothing](https://busy.in/hsn/sub-chapter-6104/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Ensembles : Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Ensembles : Of cotton | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61042200 ? It includes Ensembles: Of artificial fibres ### Do e‑way bill and e‑invoice apply for Cotton ensembles? 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 Cotton ensembles? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Cotton ensembles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Cotton ensembles? Under HSN 61042200, Cotton ensembles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Cotton ensembles? 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. ### How should mixed supplies be billed when Cotton ensembles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton ensembles; Nil for exempt items if applicable). ## India's trade performance: HSN Code 61042200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹135 Cr (+21.22% YoY) — 0.0037% of India's total exports - Imports: ₹5 Cr (+289.06% YoY) — 0.0001% of India's total imports - Trade balance: ₹130 Cr (Surplus); surplus rank #1422 of 12657 HSN codes - Share of Sub-Chapter 6104: 2.60% of its exports; import side 0.65% - Rank within Sub-Chapter 6104: #7 of 36 by export value; import-side #14 ### Key metrics - Export CAGR: 2.48% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2291 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +21.44% in FY 2020-21 - Contribution to Sub-Ch. 6104: 2.60% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61042200 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. 6104 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6104 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 116.59 | 0.0051% | — | 2.85% | < ₹1 Crore | 0.0000% | — | 0.10% | +116.30 | #1843 | | FY 2019-20 | 125.97 | 0.0057% | +8.05% | 3.13% | < ₹1 Crore | 0.0000% | +144.83% | 0.21% | +125.26 | #1758 | | FY 2020-21 | 152.98 | 0.0071% | +21.44% | 4.30% | < ₹1 Crore | 0.0000% | −49.30% | 0.13% | +152.62 | #1639 | | FY 2021-22 | 136.97 | 0.0044% | −10.47% | 2.65% | 1.78 | 0.0000% | +394.44% | 0.35% | +135.19 | #2046 | | FY 2022-23 | 164.05 | 0.0045% | +19.77% | 3.10% | 1.37 | 0.0000% | −23.03% | 0.18% | +162.68 | #1940 | | FY 2023-24 | 111.43 | 0.0031% | −32.08% | 2.46% | 1.28 | 0.0000% | −6.57% | 0.23% | +110.15 | #2438 | | FY 2024-25 | 135.08 | 0.0037% | +21.22% | 2.60% | 4.98 | 0.0001% | +289.06% | 0.65% | +130.10 | #2291 | - CAGR (7-year): exports 2.48%/yr, imports 60.62%/yr (consistently Surplus) ## Key trade insights: HSN Code 61042200 export-import analysis ### Consistent export growth: 2.48% CAGR over 7 years India's exports under HSN Code 61042200 have grown at a compound annual rate of 2.48% over 7 fiscal years, rising from ₹116.59 Crore in FY 2018-19 to ₹135.08 Crore in FY 2024-25. ### HSN Code 61042200 ranked #2291 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61042200 ranks #2291 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #7 of 36. By trade surplus, it ranks #1422 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 61042200 exports The strongest single-year export movement for HSN Code 61042200 was recorded in FY 2020-21, when exports surged by 21.44% over the prior year. ### India maintains a trade surplus of ₹130.10 Crore in HSN Code 61042200 goods In FY 2024-25, India's exports of ₹135.08 Cr exceeded imports of ₹4.98 Cr, resulting in a trade surplus of ₹130.10 Crore — ranking #1422 of 12657 by surplus magnitude. ### Import growth of 60.62% CAGR signals rising demand for Cotton ensembles India's imports under HSN Code 61042200 have grown at 60.62% CAGR, reaching ₹4.98 Crore in FY 2024-25. ### HSN Code 61042200 contributes 2.60% of Sub-Chapter 6104 exports — ranked #7 Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61042200 ranks #7 by export value — accounting for 2.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.65% share (rank #14). ## Related HSN Codes in Sub-Chapter 6104 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 61046200: Cotton bib and brace overalls](https://busy.in/hsn/hsn-61046200/) | ₹1,172 Cr | | #2 | [HSN Code 61044200: Dresses (cotton)](https://busy.in/hsn/hsn-61044200/) | ₹1,077 Cr | | #3 | [HSN Code 61046990: Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’)](https://busy.in/hsn/hsn-61046990/) | ₹874 Cr | | #4 | [HSN Code 61044300: Dresses (synthetic fibers)](https://busy.in/hsn/hsn-61044300/) | ₹605 Cr | | #5 | [HSN Code 61044990: Dresses: Other textile materials](https://busy.in/hsn/hsn-61044990/) | ₹481 Cr | | #6 | [HSN Code 61046300: Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000](https://busy.in/hsn/hsn-61046300/) | ₹232 Cr | | #7 | HSN Code 61042200: Cotton ensembles (this hsn code) | ₹135 Cr | | #8 | [HSN Code 61043200: Jackets And Blazers \| Of Cotton](https://busy.in/hsn/hsn-61043200/) | ₹78 Cr | | #9 | [HSN Code 61043300: Jackets and blazers : Of synthetic fibres](https://busy.in/hsn/hsn-61043300/) | ₹71 Cr | | #10 | [HSN Code 61045200: Skirts And Divided Skirts \| Of Cotton](https://busy.in/hsn/hsn-61045200/) | ₹70 Cr |