--- title: "HSN Code for Skirts & Divided Skirts: Artificial Fibre Textile Materials | HSN 61045920 GST Rate" description: "Find HSN and GST Rates for 61045920 related to Skirts & Divided Skirts: Artificial Fibre Textile Materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61045920/" --- # HSN Code 61045920: Skirts & Divided Skirts: Artificial Fibre Textile Materials - [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 other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Skirts and divided skirts : Of other textile materials : Of artificial fibres | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61045920 ? It includes Cotton bib and brace overalls ### Any common misclassification issue with Skirts & Divided Skirts: Artificial Fibre Textile Materials? 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 Skirts & Divided Skirts: Artificial Fibre Textile Materials? Under HSN 61045920, Skirts & Divided Skirts: Artificial Fibre Textile Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Skirts & Divided Skirts: Artificial Fibre Textile Materials is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Skirts & Divided Skirts: Artificial Fibre Textile Materials; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Skirts & Divided Skirts: Artificial Fibre Textile Materials? 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. ### Can we claim ITC on inputs used to trade Skirts & Divided Skirts: Artificial Fibre Textile Materials? 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 61045920 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (+197.45% YoY) — 0.0002% of India's total exports - Imports: ₹3 Cr (+33.20% YoY) — 0.0001% of India's total imports - Trade balance: ₹3 Cr (Surplus); surplus rank #4122 of 12657 HSN codes - Share of Sub-Chapter 6104: 0.11% of its exports; import side 0.43% - Rank within Sub-Chapter 6104: #21 of 36 by export value; import-side #17 ### Key metrics - Export CAGR: 12.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6432 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +197.45% in FY 2024-25 - Contribution to Sub-Ch. 6104: 0.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61045920 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 | 2.89 | 0.0001% | — | 0.07% | < ₹1 Crore | 0.0000% | — | 0.30% | +2.05 | #6521 | | FY 2019-20 | 3.44 | 0.0002% | +19.03% | 0.09% | < ₹1 Crore | 0.0000% | −36.90% | 0.16% | +2.91 | #6290 | | FY 2020-21 | 1.82 | 0.0001% | −47.09% | 0.05% | < ₹1 Crore | 0.0000% | +11.32% | 0.21% | +1.23 | #7080 | | FY 2021-22 | 3.06 | 0.0001% | +68.13% | 0.06% | < ₹1 Crore | 0.0000% | +52.54% | 0.18% | +2.16 | #6887 | | FY 2022-23 | 1.88 | 0.0001% | −38.56% | 0.04% | 1.71 | 0.0000% | +90.00% | 0.22% | +0.17 | #7506 | | FY 2023-24 | 1.96 | 0.0001% | +4.26% | 0.04% | 2.47 | 0.0000% | +44.44% | 0.44% | −0.51 | #7597 | | FY 2024-25 | 5.83 | 0.0002% | +197.45% | 0.11% | 3.29 | 0.0001% | +33.20% | 0.43% | +2.54 | #6432 | - CAGR (7-year): exports 12.41%/yr, imports 25.55%/yr (consistently Surplus) ## Key trade insights: HSN Code 61045920 export-import analysis ### Consistent export growth: 12.41% CAGR over 7 years India's exports under HSN Code 61045920 have grown at a compound annual rate of 12.41% over 7 fiscal years, rising from ₹2.89 Crore in FY 2018-19 to ₹5.83 Crore in FY 2024-25. ### HSN Code 61045920 ranked #6432 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61045920 ranks #6432 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #21 of 36. By trade surplus, it ranks #4122 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 61045920 exports The strongest single-year export movement for HSN Code 61045920 was recorded in FY 2024-25, when exports surged by 197.45% over the prior year. ### India maintains a trade surplus of ₹2.54 Crore in HSN Code 61045920 goods In FY 2024-25, India's exports of ₹5.83 Cr exceeded imports of ₹3.29 Cr, resulting in a trade surplus of ₹2.54 Crore — ranking #4122 of 12657 by surplus magnitude. ### Import growth of 25.55% CAGR signals rising demand for Skirts & Divided Skirts: Artificial Fibre Textile Materials India's imports under HSN Code 61045920 have grown at 25.55% CAGR, reaching ₹3.29 Crore in FY 2024-25. ### HSN Code 61045920 contributes 0.11% of Sub-Chapter 6104 exports — ranked #21 Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61045920 ranks #21 by export value — accounting for 0.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.43% share (rank #17). ## 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 | | #21 | HSN Code 61045920: Skirts & Divided Skirts: Artificial Fibre Textile Materials (this hsn code) | ₹6 Cr |