HSN Code 61046200: Cotton bib and brace overalls

HSN Code 61046200 represents Cotton bib and brace overalls under GST classification. This code helps businesses identify Cotton bib and brace overalls correctly for billing, taxation, and trade. With HSN Code 61046200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Cotton bib and brace overalls.

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Description of Goods for HSN Code 61046200

HSN Code 61046200 relates to the following description.

Description of Goods

Trousers, bib and brace overalls, breeches and shorts : Of cotton (sale value not exceeding Rs. 1000 per piece)

Chapter

61 - Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6104 - Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

Description of Goods

Trousers, bib and brace overalls, breeches and shorts : Of cotton

Chapter

61 - Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6104 - Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 61046200 not include?

Cotton bib and brace overalls does not include products with the following descriptions.

Womens or girls suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits : of wool or fine animal hair

Womens or girls suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - suits : of cotton

Suits : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)

Suits : Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)

Suits : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)

Womens or girls suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted - ensembles : of wool or fine animal hair

Ensembles : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)

Ensembles : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)

Ensembles : Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)

Ensembles : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)

Jackets and blazers : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)

Jackets and blazers : Of cotton (sale value not exceeding Rs. 1000 per piece)

Jackets and blazers : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)

Jackets and blazers : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)

Jackets and blazers : Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)

Jackets and blazers : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)

Dresses: Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)

Dresses: Of artificial fibres (sale value not exceeding Rs. 1000 per piece)

Dresses: Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)

Dresses: Of other textile materials : Of other fibres (sale value not exceeding Rs. 1000 per piece)

Skirts and divided skirts : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)

Skirts and divided skirts : Of cotton (sale value not exceeding Rs. 1000 per piece)

Skirts and divided skirts : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)

Skirts and divided skirts : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)

Skirts and divided skirts : Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)

Skirts and divided skirts : Of other textile materials : Of artificial fibres

Skirts and divided skirts : Of other textile materials : Of other fibres (sale value not exceeding Rs. 1000 per piece)

Trousers, bib and brace overalls, breeches and shorts : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)

Trousers, bib and brace overalls, breeches and shorts : Of wool or fine animal hair

Trousers, bib and brace overalls, breeches and shorts : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)

Trousers, bib and brace overalls, breeches and shorts : Of synthetic fibres

Trousers, bib and brace overalls, breeches and shorts : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)

Trousers, bib and brace overalls, breeches and shorts : Of other textile materials : Of silk

Trousers, bib and brace overalls, breeches and shorts : Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)

Trousers, bib and brace overalls, breeches and shorts : Of other textile materials : Of artificial fibres

Trousers, bib and brace overalls, breeches and shorts : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)

Trousers, bib and brace overalls, breeches and shorts : Of other textile materials : Other

India’s Trade Performance — HSN Code 61046200 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,172 Cr

+19.41% vs FY 2023-24

0.0318% of India’s total exports

India’s Imports

FY 2024-25

₹120 Cr

−3.02% vs FY 2023-24

0.0020% of India’s total imports

Trade Balance

FY 2024-25

₹1,052 Cr

Trade Surplus

Surplus rank #337 of 12657 HSN codes

% of Sub-Chapter 6104

FY 2024-25

22.51%

Share of Sub-Chapter 6104’s total exports in FY 2024-25

Import side: 15.69% of Sub-Chapter 6104’s imports

Rank Within Sub-Chapter 6104

FY 2024-25

#1 of 36

Position by export value among HSN codes in Sub-Chapter 6104

Import-side rank: #3 of 36

At a glance

7.20%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#454

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+61.56%

Peak Growth Year

FY 2021-22 · strongest single-year move

22.51%

Contribution to Sub-Ch. 6104

Share of Sub-Chapter 6104 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #431

Balance

+729.52

Exports

771.94 ₹ Cr

0.0338% share

YoY

18.85% of Sub-Ch. 6104

Imports

42.42 ₹ Cr

0.0012% share

YoY

15.02% of Sub-Ch. 6104

FY 2019-20 Exp. Rank #500

Balance

+599.67

Exports

666.63 ₹ Cr

0.0303% share

−13.64% YoY

16.55% of Sub-Ch. 6104

Imports

66.96 ₹ Cr

0.0020% share

+57.85% YoY

19.90% of Sub-Ch. 6104

FY 2020-21 Exp. Rank #466

Balance

+678.53

Exports

753.57 ₹ Cr

0.0350% share

+13.04% YoY

21.17% of Sub-Ch. 6104

Imports

75.04 ₹ Cr

0.0026% share

+12.07% YoY

26.50% of Sub-Ch. 6104

FY 2021-22 Exp. Rank #401

Balance

+1,073.75

Exports

1,217.48 ₹ Cr

0.0388% share

+61.56% YoY

23.57% of Sub-Ch. 6104

Imports

143.73 ₹ Cr

0.0031% share

+91.54% YoY

28.60% of Sub-Ch. 6104

FY 2022-23 Exp. Rank #438

Balance

+926.46

Exports

1,156.69 ₹ Cr

0.0319% share

−4.99% YoY

21.88% of Sub-Ch. 6104

Imports

230.23 ₹ Cr

0.0040% share

+60.18% YoY

30.17% of Sub-Ch. 6104

FY 2023-24 Exp. Rank #522

Balance

+857.52

Exports

981.15 ₹ Cr

0.0271% share

−15.18% YoY

21.70% of Sub-Ch. 6104

Imports

123.63 ₹ Cr

0.0022% share

−46.30% YoY

21.90% of Sub-Ch. 6104

FY 2024-25 Exp. Rank #454

Balance

+1,051.66

Exports

1,171.56 ₹ Cr

0.0318% share

+19.41% YoY

22.51% of Sub-Ch. 6104

Imports

119.90 ₹ Cr

0.0020% share

−3.02% YoY

15.69% of Sub-Ch. 6104

CAGR · 7-Year

Exports

7.20% /yr

Imports

18.91% /yr

Consistently Surplus
Sub-Chapter 6104 total

reference, FY 2024-25

Export

₹5,203.62 Cr

Import

₹764.30 Cr

Trade Balance

+4,439.32

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 61046200 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.