--- title: "HSN Code for Saree Falls, Borders & Fringes: Man-Made Fibres | HSN 61045990 GST Rate" description: "Find HSN and GST Rates for 61045990 related to Saree Falls, Borders & Fringes: Man-Made Fibres with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61045990/" --- # HSN Code 61045990: Saree Falls, Borders & Fringes: Man-Made 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 other textile materials : Of other fibres (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Skirts and divided skirts : Of other textile materials : Of other fibres | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61045990 ? It includes Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000 ### Do e‑way bill and e‑invoice apply for Saree Falls, Borders & Fringes: Man-Made Fibres? 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. ### How should mixed supplies be billed when Saree Falls, Borders & Fringes: Man-Made Fibres is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Saree Falls, Borders & Fringes: Man-Made Fibres; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Saree Falls, Borders & Fringes: Man-Made 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. ### Any common misclassification issue with Saree Falls, Borders & Fringes: Man-Made 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 much GST applies to Saree Falls, Borders & Fringes: Man-Made Fibres? Under HSN 61045990, Saree Falls, Borders & Fringes: Man-Made Fibres attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 61045990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹38 Cr (+20.29% YoY) — 0.0010% of India's total exports - Imports: ₹2 Cr (−11.11% YoY) — 0.0000% of India's total imports - Trade balance: ₹37 Cr (Surplus); surplus rank #2377 of 12657 HSN codes - Share of Sub-Chapter 6104: 0.74% of its exports; import side 0.20% - Rank within Sub-Chapter 6104: #15 of 36 by export value; import-side #19 ### Key metrics - Export CAGR: -1.39% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3973 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +20.29% in FY 2024-25 - Contribution to Sub-Ch. 6104: 0.74% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61045990 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 | 41.79 | 0.0018% | — | 1.02% | 1.09 | 0.0000% | — | 0.39% | +40.70 | #3148 | | FY 2019-20 | 47.82 | 0.0022% | +14.43% | 1.19% | < ₹1 Crore | 0.0000% | −27.52% | 0.23% | +47.03 | #2939 | | FY 2020-21 | 39.18 | 0.0018% | −18.07% | 1.10% | < ₹1 Crore | 0.0000% | −45.57% | 0.15% | +38.75 | #3298 | | FY 2021-22 | 36.37 | 0.0012% | −7.17% | 0.70% | < ₹1 Crore | 0.0000% | −13.95% | 0.07% | +36.00 | #3802 | | FY 2022-23 | 36.72 | 0.0010% | +0.96% | 0.69% | < ₹1 Crore | 0.0000% | +64.86% | 0.08% | +36.11 | #3890 | | FY 2023-24 | 31.94 | 0.0009% | −13.02% | 0.71% | 1.71 | 0.0000% | +180.33% | 0.30% | +30.23 | #4158 | | FY 2024-25 | 38.42 | 0.0010% | +20.29% | 0.74% | 1.52 | 0.0000% | −11.11% | 0.20% | +36.90 | #3973 | - CAGR (7-year): exports -1.39%/yr, imports 5.70%/yr (consistently Surplus) ## Key trade insights: HSN Code 61045990 export-import analysis ### Export decline: -1.39% CAGR over 7 years India's exports under HSN Code 61045990 have declined at a compound annual rate of -1.39% over 7 fiscal years, falling from ₹41.79 Crore in FY 2018-19 to ₹38.42 Crore in FY 2024-25. ### HSN Code 61045990 ranked #3973 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61045990 ranks #3973 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #15 of 36. By trade surplus, it ranks #2377 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 61045990 exports The strongest single-year export movement for HSN Code 61045990 was recorded in FY 2024-25, when exports surged by 20.29% over the prior year. ### India maintains a trade surplus of ₹36.90 Crore in HSN Code 61045990 goods In FY 2024-25, India's exports of ₹38.42 Cr exceeded imports of ₹1.52 Cr, resulting in a trade surplus of ₹36.90 Crore — ranking #2377 of 12657 by surplus magnitude. ### Import growth of 5.70% CAGR signals stable import dependency for Saree Falls, Borders & Fringes: Man-Made Fibres India's imports under HSN Code 61045990 have grown at 5.70% CAGR, reaching ₹1.52 Crore in FY 2024-25. ### HSN Code 61045990 contributes 0.74% of Sub-Chapter 6104 exports — ranked #15 Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61045990 ranks #15 by export value — accounting for 0.74% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.20% share (rank #19). ## 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 | | #15 | HSN Code 61045990: Saree Falls, Borders & Fringes: Man-Made Fibres (this hsn code) | ₹38 Cr |