---
title: "HSN Code for Skirts and divided skirts : Of synthetic fibres | HSN 61045300 GST Rate"
description: "Find HSN and GST Rates for 61045300 related to Skirts and divided skirts : Of synthetic fibres with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61045300/"
---

# HSN Code 61045300: Skirts and divided skirts : Of synthetic fibres

- [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 synthetic fibres (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Skirts and divided skirts : Of synthetic fibres | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61045300 ?

It includes Saree Falls, Borders & Fringes: Man-Made Fibres

### Does packaging or labelling change the GST for Skirts and divided skirts : Of synthetic fibres?

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 Skirts and divided skirts : Of synthetic fibres?

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 Skirts and divided skirts : Of synthetic fibres?

Under HSN 61045300, Skirts and divided skirts : Of synthetic fibres attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Skirts and divided skirts : Of synthetic fibres?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Skirts and divided skirts : Of synthetic fibres 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 synthetic fibres; Nil for exempt items if applicable).

## India's trade performance: HSN Code 61045300 (FY 2024-25)

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

- Exports: ₹67 Cr (+9.19% YoY) — 0.0018% of India's total exports
- Imports: ₹25 Cr (+45.45% YoY) — 0.0004% of India's total imports
- Trade balance: ₹42 Cr (Surplus); surplus rank #2286 of 12657 HSN codes
- Share of Sub-Chapter 6104: 1.29% of its exports; import side 3.30%
- Rank within Sub-Chapter 6104: #12 of 36 by export value; import-side #6

### Key metrics

- Export CAGR: -0.53% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3211 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +65.03% in FY 2022-23
- Contribution to Sub-Ch. 6104: 1.29% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61045300

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 | 69.40 | 0.0030% | — | 1.69% | 7.59 | 0.0002% | — | 2.69% | +61.81 | #2434 |
| FY 2019-20 | 55.93 | 0.0025% | −19.41% | 1.39% | 6.14 | 0.0002% | −19.10% | 1.82% | +49.79 | #2725 |
| FY 2020-21 | 30.29 | 0.0014% | −45.84% | 0.85% | 3.15 | 0.0001% | −48.70% | 1.11% | +27.14 | #3645 |
| FY 2021-22 | 33.46 | 0.0011% | +10.47% | 0.65% | 12.57 | 0.0003% | +299.05% | 2.50% | +20.89 | #3905 |
| FY 2022-23 | 55.22 | 0.0015% | +65.03% | 1.04% | 12.40 | 0.0002% | −1.35% | 1.63% | +42.82 | #3342 |
| FY 2023-24 | 61.56 | 0.0017% | +11.48% | 1.36% | 17.36 | 0.0003% | +40.00% | 3.08% | +44.20 | #3247 |
| FY 2024-25 | 67.22 | 0.0018% | +9.19% | 1.29% | 25.25 | 0.0004% | +45.45% | 3.30% | +41.97 | #3211 |

- CAGR (7-year): exports -0.53%/yr, imports 22.18%/yr (consistently Surplus)

## Key trade insights: HSN Code 61045300 export-import analysis

### Export decline: -0.53% CAGR over 7 years

India's exports under HSN Code 61045300 have declined at a compound annual rate of -0.53% over 7 fiscal years, falling from ₹69.40 Crore in FY 2018-19 to ₹67.22 Crore in FY 2024-25.

### HSN Code 61045300 ranked #3211 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61045300 ranks #3211 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #12 of 36. By trade surplus, it ranks #2286 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 61045300 exports

The strongest single-year export movement for HSN Code 61045300 was recorded in FY 2022-23, when exports surged by 65.03% over the prior year.

### India maintains a trade surplus of ₹41.97 Crore in HSN Code 61045300 goods

In FY 2024-25, India's exports of ₹67.22 Cr exceeded imports of ₹25.25 Cr, resulting in a trade surplus of ₹41.97 Crore — ranking #2286 of 12657 by surplus magnitude.

### Import growth of 22.18% CAGR signals rising demand for Skirts and divided skirts : Of synthetic fibres

India's imports under HSN Code 61045300 have grown at 22.18% CAGR, reaching ₹25.25 Crore in FY 2024-25.

### HSN Code 61045300 contributes 1.29% of Sub-Chapter 6104 exports — ranked #12

Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61045300 ranks #12 by export value — accounting for 1.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.30% share (rank #6).

## 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 |
| #12 | HSN Code 61045300: Skirts and divided skirts : Of synthetic fibres (this hsn code) | ₹67 Cr |