---
title: "HSN Code for Cotton bib and brace overalls | HSN 61046200 GST Rate"
description: "Find HSN and GST Rates for 61046200 related to Cotton bib and brace overalls with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61046200/"
---

# HSN Code 61046200: Cotton bib and brace overalls

- [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 |
| --- | --- | --- | --- | --- |
| Trousers, bib and brace overalls, breeches and shorts : Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Trousers, bib and brace overalls, breeches and shorts : Of cotton | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61046200 ?

It includes Women's and Girls' Trousers or Breeches

### How should mixed supplies be billed when Cotton bib and brace overalls is sold with other items?

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

### Does packaging or labelling change the GST for Cotton bib and brace overalls?

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 Cotton bib and brace overalls?

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

### Any common misclassification issue with Cotton bib and brace overalls?

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 Cotton bib and brace overalls?

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.

## India's trade performance: HSN Code 61046200 (FY 2024-25)

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

- Exports: ₹1,172 Cr (+19.41% YoY) — 0.0318% of India's total exports
- Imports: ₹120 Cr (−3.02% YoY) — 0.0020% of India's total imports
- Trade balance: ₹1,052 Cr (Surplus); surplus rank #337 of 12657 HSN codes
- Share of Sub-Chapter 6104: 22.51% of its exports; import side 15.69%
- Rank within Sub-Chapter 6104: #1 of 36 by export value; import-side #3

### Key metrics

- Export CAGR: 7.20% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #454 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +61.56% in FY 2021-22
- Contribution to Sub-Ch. 6104: 22.51% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61046200

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 | 771.94 | 0.0338% | — | 18.85% | 42.42 | 0.0012% | — | 15.02% | +729.52 | #431 |
| FY 2019-20 | 666.63 | 0.0303% | −13.64% | 16.55% | 66.96 | 0.0020% | +57.85% | 19.90% | +599.67 | #500 |
| FY 2020-21 | 753.57 | 0.0350% | +13.04% | 21.17% | 75.04 | 0.0026% | +12.07% | 26.50% | +678.53 | #466 |
| FY 2021-22 | 1,217.48 | 0.0388% | +61.56% | 23.57% | 143.73 | 0.0031% | +91.54% | 28.60% | +1,073.75 | #401 |
| FY 2022-23 | 1,156.69 | 0.0319% | −4.99% | 21.88% | 230.23 | 0.0040% | +60.18% | 30.17% | +926.46 | #438 |
| FY 2023-24 | 981.15 | 0.0271% | −15.18% | 21.70% | 123.63 | 0.0022% | −46.30% | 21.90% | +857.52 | #522 |
| FY 2024-25 | 1,171.56 | 0.0318% | +19.41% | 22.51% | 119.90 | 0.0020% | −3.02% | 15.69% | +1,051.66 | #454 |

- CAGR (7-year): exports 7.20%/yr, imports 18.91%/yr (consistently Surplus)

## Key trade insights: HSN Code 61046200 export-import analysis

### Consistent export growth: 7.20% CAGR over 7 years

India's exports under HSN Code 61046200 have grown at a compound annual rate of 7.20% over 7 fiscal years, rising from ₹771.94 Crore in FY 2018-19 to ₹1,171.56 Crore in FY 2024-25.

### HSN Code 61046200 ranked #454 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61046200 ranks #454 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #1 of 36. By trade surplus, it ranks #337 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 61046200 exports

The strongest single-year export movement for HSN Code 61046200 was recorded in FY 2021-22, when exports surged by 61.56% over the prior year.

### India maintains a trade surplus of ₹1,051.66 Crore in HSN Code 61046200 goods

In FY 2024-25, India's exports of ₹1,171.56 Cr exceeded imports of ₹119.90 Cr, resulting in a trade surplus of ₹1,051.66 Crore — ranking #337 of 12657 by surplus magnitude.

### Import growth of 18.91% CAGR signals rising demand for Cotton bib and brace overalls

India's imports under HSN Code 61046200 have grown at 18.91% CAGR, reaching ₹119.90 Crore in FY 2024-25.

### HSN Code 61046200 contributes 22.51% of Sub-Chapter 6104 exports — ranked #1

Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61046200 ranks #1 by export value — accounting for 22.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.69% share (rank #3).

## 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 (this hsn code) | ₹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 |