--- title: "HSN Code for Skirts And Divided Skirts | Of Cotton | HSN 61045200 GST Rate" description: "Find HSN and GST Rates for 61045200 related to Skirts And Divided Skirts | Of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61045200/" --- # HSN Code 61045200: Skirts And Divided Skirts | Of 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 | | --- | --- | --- | --- | --- | | Skirts and divided skirts : Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Skirts and divided skirts : Of cotton | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61045200 ? It includes Skirts & Divided Skirts: Artificial Fibre Textile Materials ### How much GST applies to Skirts And Divided Skirts / Of Cotton? Under HSN 61045200, Skirts And Divided Skirts / Of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Skirts And Divided Skirts / Of Cotton is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Skirts And Divided Skirts / Of Cotton; Nil for exempt items if applicable). ### Any common misclassification issue with Skirts And Divided Skirts / Of 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 Skirts And Divided Skirts / Of 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. ### Does packaging or labelling change the GST for Skirts And Divided Skirts / Of 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. ## India's trade performance: HSN Code 61045200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹70 Cr (+19.89% YoY) — 0.0019% of India's total exports - Imports: ₹5 Cr (+82.75% YoY) — 0.0001% of India's total imports - Trade balance: ₹66 Cr (Surplus); surplus rank #1947 of 12657 HSN codes - Share of Sub-Chapter 6104: 1.35% of its exports; import side 0.61% - Rank within Sub-Chapter 6104: #10 of 36 by export value; import-side #15 ### Key metrics - Export CAGR: 1.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3145 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +101.20% in FY 2021-22 - Contribution to Sub-Ch. 6104: 1.35% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61045200 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 | 62.86 | 0.0028% | — | 1.53% | 1.29 | 0.0000% | — | 0.46% | +61.57 | #2569 | | FY 2019-20 | 45.71 | 0.0021% | −27.28% | 1.13% | 1.18 | 0.0000% | −8.53% | 0.35% | +44.53 | #3009 | | FY 2020-21 | 38.36 | 0.0018% | −16.08% | 1.08% | < ₹1 Crore | 0.0000% | −25.42% | 0.31% | +37.48 | #3328 | | FY 2021-22 | 77.18 | 0.0025% | +101.20% | 1.49% | 1.52 | 0.0000% | +72.73% | 0.30% | +75.66 | #2749 | | FY 2022-23 | 66.75 | 0.0018% | −13.51% | 1.26% | 3.27 | 0.0001% | +115.13% | 0.43% | +63.48 | #3094 | | FY 2023-24 | 58.56 | 0.0016% | −12.27% | 1.29% | 2.55 | 0.0000% | −22.02% | 0.45% | +56.01 | #3314 | | FY 2024-25 | 70.21 | 0.0019% | +19.89% | 1.35% | 4.66 | 0.0001% | +82.75% | 0.61% | +65.55 | #3145 | - CAGR (7-year): exports 1.86%/yr, imports 23.87%/yr (consistently Surplus) ## Key trade insights: HSN Code 61045200 export-import analysis ### Consistent export growth: 1.86% CAGR over 7 years India's exports under HSN Code 61045200 have grown at a compound annual rate of 1.86% over 7 fiscal years, rising from ₹62.86 Crore in FY 2018-19 to ₹70.21 Crore in FY 2024-25. ### HSN Code 61045200 ranked #3145 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61045200 ranks #3145 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #10 of 36. By trade surplus, it ranks #1947 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61045200 exports The strongest single-year export movement for HSN Code 61045200 was recorded in FY 2021-22, when exports surged by 101.20% over the prior year. ### India maintains a trade surplus of ₹65.55 Crore in HSN Code 61045200 goods In FY 2024-25, India's exports of ₹70.21 Cr exceeded imports of ₹4.66 Cr, resulting in a trade surplus of ₹65.55 Crore — ranking #1947 of 12657 by surplus magnitude. ### Import growth of 23.87% CAGR signals rising demand for Skirts And Divided Skirts | Of Cotton India's imports under HSN Code 61045200 have grown at 23.87% CAGR, reaching ₹4.66 Crore in FY 2024-25. ### HSN Code 61045200 contributes 1.35% of Sub-Chapter 6104 exports — ranked #10 Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61045200 ranks #10 by export value — accounting for 1.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.61% share (rank #15). ## 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 (this hsn code) | ₹70 Cr |