---
title: "HSN Code for Dresses (silk) | HSN 61044910 GST Rate"
description: "Find HSN and GST Rates for 61044910 related to Dresses (silk) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61044910/"
---

# HSN Code 61044910: Dresses (silk)

- [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 other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Dresses: Of other textile materials : Of silk | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61044910 ?

It includes Skirts And Divided Skirts | Of Cotton

### Does packaging or labelling change the GST for Dresses (silk)?

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 Dresses (silk) is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Dresses (silk)?

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 Dresses (silk)?

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 (silk)?

Under HSN 61044910, Dresses (silk) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 61044910 (FY 2024-25)

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

- Exports: ₹4 Cr (+94.09% YoY) — 0.0001% of India's total exports
- Imports: < ₹1 Crore (+166.67% YoY) — 0.0000% of India's total imports
- Trade balance: ₹4 Cr (Surplus); surplus rank #3846 of 12657 HSN codes
- Share of Sub-Chapter 6104: 0.08% of its exports; import side 0.03%
- Rank within Sub-Chapter 6104: #22 of 36 by export value; import-side #27

### Key metrics

- Export CAGR: 27.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6812 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +94.09% in FY 2024-25
- Contribution to Sub-Ch. 6104: 0.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61044910

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 | 1.01 | 0.0000% | — | 0.02% | < ₹1 Crore | 0.0000% | — | 0.03% | +0.93 | #7616 |
| FY 2019-20 | 1.57 | 0.0001% | +55.45% | 0.04% | < ₹1 Crore | 0.0000% | −37.50% | 0.01% | +1.52 | #7180 |
| FY 2020-21 | 1.22 | 0.0001% | −22.29% | 0.03% | < ₹1 Crore | 0.0000% | −80.00% | 0.00% | +1.21 | #7488 |
| FY 2021-22 | 1.91 | 0.0001% | +56.56% | 0.04% | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | +1.89 | #7370 |
| FY 2022-23 | 2.91 | 0.0001% | +52.36% | 0.06% | < ₹1 Crore | 0.0000% | +400.00% | 0.01% | +2.81 | #7036 |
| FY 2023-24 | 2.20 | 0.0001% | −24.40% | 0.05% | < ₹1 Crore | 0.0000% | −10.00% | 0.02% | +2.11 | #7490 |
| FY 2024-25 | 4.27 | 0.0001% | +94.09% | 0.08% | < ₹1 Crore | 0.0000% | +166.67% | 0.03% | +4.03 | #6812 |

- CAGR (7-year): exports 27.16%/yr, imports 20.09%/yr (consistently Surplus)

## Key trade insights: HSN Code 61044910 export-import analysis

### Consistent export growth: 27.16% CAGR over 7 years

India's exports under HSN Code 61044910 have grown at a compound annual rate of 27.16% over 7 fiscal years, rising from ₹1.01 Crore in FY 2018-19 to ₹4.27 Crore in FY 2024-25.

### HSN Code 61044910 ranked #6812 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61044910 ranks #6812 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #22 of 36. By trade surplus, it ranks #3846 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 61044910 exports

The strongest single-year export movement for HSN Code 61044910 was recorded in FY 2024-25, when exports surged by 94.09% over the prior year.

### India maintains a trade surplus of ₹4.03 Crore in HSN Code 61044910 goods

In FY 2024-25, India's exports of ₹4.27 Cr exceeded imports of ₹0.24 Cr, resulting in a trade surplus of ₹4.03 Crore — ranking #3846 of 12657 by surplus magnitude.

### Import growth of 20.09% CAGR signals rising demand for Dresses (silk)

India's imports under HSN Code 61044910 have grown at 20.09% CAGR, reaching ₹0.24 Crore in FY 2024-25.

### HSN Code 61044910 contributes 0.08% of Sub-Chapter 6104 exports — ranked #22

Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61044910 ranks #22 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #27).

## 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 |
| #22 | HSN Code 61044910: Dresses (silk) (this hsn code) | ₹4 Cr |