---
title: "HSN Code for Dresses (artificial fibers) | HSN 61044400 GST Rate"
description: "Find HSN and GST Rates for 61044400 related to Dresses (artificial fibers) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61044400/"
---

# HSN Code 61044400: Dresses (artificial fibers)

- [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 artificial fibres (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Dresses: Of artificial fibres | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61044400 ?

It includes Skirts of wool or fine animal hair

### How should mixed supplies be billed when Dresses (artificial fibers) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dresses (artificial fibers); Nil for exempt items if applicable).

### Any common misclassification issue with Dresses (artificial fibers)?

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 Dresses (artificial fibers)?

Under HSN 61044400, Dresses (artificial fibers) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Dresses (artificial fibers)?

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 Dresses (artificial fibers)?

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 61044400 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹36 Cr (−9.10% YoY) — 0.0010% of India's total exports
- Imports: ₹23 Cr (+15.40% YoY) — 0.0004% of India's total imports
- Trade balance: ₹13 Cr (Surplus); surplus rank #3169 of 12657 HSN codes
- Share of Sub-Chapter 6104: 0.69% of its exports; import side 3.07%
- Rank within Sub-Chapter 6104: #16 of 36 by export value; import-side #7

### Key metrics

- Export CAGR: -9.81% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4063 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +75.22% in FY 2021-22
- Contribution to Sub-Ch. 6104: 0.69% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61044400

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 | 67.15 | 0.0029% | — | 1.64% | 11.77 | 0.0003% | — | 4.17% | +55.38 | #2479 |
| FY 2019-20 | 48.70 | 0.0022% | −27.48% | 1.21% | 12.81 | 0.0004% | +8.84% | 3.81% | +35.89 | #2904 |
| FY 2020-21 | 35.72 | 0.0017% | −26.65% | 1.00% | 8.21 | 0.0003% | −35.91% | 2.90% | +27.51 | #3417 |
| FY 2021-22 | 62.59 | 0.0020% | +75.22% | 1.21% | 12.85 | 0.0003% | +56.52% | 2.56% | +49.74 | #3054 |
| FY 2022-23 | 54.55 | 0.0015% | −12.85% | 1.03% | 18.91 | 0.0003% | +47.16% | 2.48% | +35.64 | #3359 |
| FY 2023-24 | 39.76 | 0.0011% | −27.11% | 0.88% | 20.33 | 0.0004% | +7.51% | 3.60% | +19.43 | #3843 |
| FY 2024-25 | 36.14 | 0.0010% | −9.10% | 0.69% | 23.46 | 0.0004% | +15.40% | 3.07% | +12.68 | #4063 |

- CAGR (7-year): exports -9.81%/yr, imports 12.18%/yr (consistently Surplus)

## Key trade insights: HSN Code 61044400 export-import analysis

### Export decline: -9.81% CAGR over 7 years

India's exports under HSN Code 61044400 have declined at a compound annual rate of -9.81% over 7 fiscal years, falling from ₹67.15 Crore in FY 2018-19 to ₹36.14 Crore in FY 2024-25.

### HSN Code 61044400 ranked #4063 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61044400 ranks #4063 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #16 of 36. By trade surplus, it ranks #3169 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 61044400 exports

The strongest single-year export movement for HSN Code 61044400 was recorded in FY 2021-22, when exports surged by 75.22% over the prior year.

### India maintains a trade surplus of ₹12.68 Crore in HSN Code 61044400 goods

In FY 2024-25, India's exports of ₹36.14 Cr exceeded imports of ₹23.46 Cr, resulting in a trade surplus of ₹12.68 Crore — ranking #3169 of 12657 by surplus magnitude.

### Import growth of 12.18% CAGR signals rising demand for Dresses (artificial fibers)

India's imports under HSN Code 61044400 have grown at 12.18% CAGR, reaching ₹23.46 Crore in FY 2024-25.

### HSN Code 61044400 contributes 0.69% of Sub-Chapter 6104 exports — ranked #16

Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61044400 ranks #16 by export value — accounting for 0.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.07% share (rank #7).

## 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](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 |
| #16 | HSN Code 61044400: Dresses (artificial fibers) (this hsn code) | ₹36 Cr |