--- title: "HSN Code for Dresses (cotton) | HSN 61044200 GST Rate" description: "Find HSN and GST Rates for 61044200 related to Dresses (cotton) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61044200/" --- # HSN Code 61044200: Dresses (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 6104: Women’s knitted or crocheted clothing](https://busy.in/hsn/sub-chapter-6104/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Dresses: Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Dresses: Of cotton | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61044200 ? It includes Dresses (silk) ### Does packaging or labelling change the GST for Dresses (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. ### Can we claim ITC on inputs used to trade Dresses (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 Dresses (cotton)? Under HSN 61044200, Dresses (cotton) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Dresses (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 Dresses (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. ## India's trade performance: HSN Code 61044200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,077 Cr (+11.21% YoY) — 0.0293% of India's total exports - Imports: ₹50 Cr (+12.02% YoY) — 0.0008% of India's total imports - Trade balance: ₹1,027 Cr (Surplus); surplus rank #346 of 12657 HSN codes - Share of Sub-Chapter 6104: 20.69% of its exports; import side 6.50% - Rank within Sub-Chapter 6104: #2 of 36 by export value; import-side #4 ### Key metrics - Export CAGR: 3.24% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #488 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +38.57% in FY 2021-22 - Contribution to Sub-Ch. 6104: 20.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61044200 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 | 889.19 | 0.0389% | — | 21.71% | 21.76 | 0.0006% | — | 7.70% | +867.43 | #383 | | FY 2019-20 | 872.06 | 0.0396% | −1.93% | 21.65% | 24.25 | 0.0007% | +11.44% | 7.21% | +847.81 | #378 | | FY 2020-21 | 787.38 | 0.0366% | −9.71% | 22.12% | 20.62 | 0.0007% | −14.97% | 7.28% | +766.76 | #452 | | FY 2021-22 | 1,091.10 | 0.0348% | +38.57% | 21.12% | 36.53 | 0.0008% | +77.16% | 7.27% | +1,054.57 | #435 | | FY 2022-23 | 1,210.98 | 0.0334% | +10.99% | 22.91% | 46.90 | 0.0008% | +28.39% | 6.15% | +1,164.08 | #414 | | FY 2023-24 | 968.14 | 0.0268% | −20.05% | 21.41% | 44.35 | 0.0008% | −5.44% | 7.86% | +923.79 | #530 | | FY 2024-25 | 1,076.70 | 0.0293% | +11.21% | 20.69% | 49.68 | 0.0008% | +12.02% | 6.50% | +1,027.02 | #488 | - CAGR (7-year): exports 3.24%/yr, imports 14.75%/yr (consistently Surplus) ## Key trade insights: HSN Code 61044200 export-import analysis ### Consistent export growth: 3.24% CAGR over 7 years India's exports under HSN Code 61044200 have grown at a compound annual rate of 3.24% over 7 fiscal years, rising from ₹889.19 Crore in FY 2018-19 to ₹1,076.70 Crore in FY 2024-25. ### HSN Code 61044200 ranked #488 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61044200 ranks #488 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #2 of 36. By trade surplus, it ranks #346 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61044200 exports The strongest single-year export movement for HSN Code 61044200 was recorded in FY 2021-22, when exports surged by 38.57% over the prior year. ### India maintains a trade surplus of ₹1,027.02 Crore in HSN Code 61044200 goods In FY 2024-25, India's exports of ₹1,076.70 Cr exceeded imports of ₹49.68 Cr, resulting in a trade surplus of ₹1,027.02 Crore — ranking #346 of 12657 by surplus magnitude. ### Import growth of 14.75% CAGR signals rising demand for Dresses (cotton) India's imports under HSN Code 61044200 have grown at 14.75% CAGR, reaching ₹49.68 Crore in FY 2024-25. ### HSN Code 61044200 contributes 20.69% of Sub-Chapter 6104 exports — ranked #2 Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61044200 ranks #2 by export value — accounting for 20.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.50% share (rank #4). ## 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) (this hsn code) | ₹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](https://busy.in/hsn/hsn-61042200/) | ₹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 |