---
title: "HSN Code for Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000 | HSN 61046300 GST Rate"
description: "Find HSN and GST Rates for 61046300 related to Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61046300/"
---

# HSN Code 61046300: Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000

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

## Frequently asked questions

### What products are classified under HSN 61046300 ?

It includes Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’)

### Can we claim ITC on inputs used to trade Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000?

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

### How should mixed supplies be billed when Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000 is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000; Nil for exempt items if applicable).

### How much GST applies to Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000?

Under HSN 61046300, Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000 attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000?

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.

### Do e‑way bill and e‑invoice apply for Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000?

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 61046300 (FY 2024-25)

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

- Exports: ₹232 Cr (+18.56% YoY) — 0.0063% of India's total exports
- Imports: ₹223 Cr (+65.97% YoY) — 0.0037% of India's total imports
- Trade balance: ₹9 Cr (Surplus); surplus rank #3417 of 12657 HSN codes
- Share of Sub-Chapter 6104: 4.46% of its exports; import side 29.22%
- Rank within Sub-Chapter 6104: #6 of 36 by export value; import-side #1

### Key metrics

- Export CAGR: 10.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1684 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +61.98% in FY 2021-22
- Contribution to Sub-Ch. 6104: 4.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61046300

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 | 124.00 | 0.0054% | — | 3.03% | 67.76 | 0.0019% | — | 23.99% | +56.24 | #1775 |
| FY 2019-20 | 164.15 | 0.0075% | +32.38% | 4.07% | 83.49 | 0.0025% | +23.21% | 24.81% | +80.66 | #1497 |
| FY 2020-21 | 169.48 | 0.0079% | +3.25% | 4.76% | 69.96 | 0.0024% | −16.21% | 24.71% | +99.52 | #1539 |
| FY 2021-22 | 274.52 | 0.0087% | +61.98% | 5.31% | 144.46 | 0.0032% | +106.49% | 28.74% | +130.06 | #1349 |
| FY 2022-23 | 240.75 | 0.0066% | −12.30% | 4.55% | 197.00 | 0.0034% | +36.37% | 25.82% | +43.75 | #1541 |
| FY 2023-24 | 195.56 | 0.0054% | −18.77% | 4.32% | 134.56 | 0.0024% | −31.70% | 23.84% | +61.00 | #1799 |
| FY 2024-25 | 231.85 | 0.0063% | +18.56% | 4.46% | 223.33 | 0.0037% | +65.97% | 29.22% | +8.52 | #1684 |

- CAGR (7-year): exports 10.99%/yr, imports 21.99%/yr (consistently Surplus)

## Key trade insights: HSN Code 61046300 export-import analysis

### Consistent export growth: 10.99% CAGR over 7 years

India's exports under HSN Code 61046300 have grown at a compound annual rate of 10.99% over 7 fiscal years, rising from ₹124.00 Crore in FY 2018-19 to ₹231.85 Crore in FY 2024-25.

### HSN Code 61046300 ranked #1684 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61046300 ranks #1684 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #6 of 36. By trade surplus, it ranks #3417 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 61046300 exports

The strongest single-year export movement for HSN Code 61046300 was recorded in FY 2021-22, when exports surged by 61.98% over the prior year.

### India maintains a trade surplus of ₹8.52 Crore in HSN Code 61046300 goods

In FY 2024-25, India's exports of ₹231.85 Cr exceeded imports of ₹223.33 Cr, resulting in a trade surplus of ₹8.52 Crore — ranking #3417 of 12657 by surplus magnitude.

### Import growth of 21.99% CAGR signals rising demand for Women’s Synthetic Fibre Clothing: Sale Value ≤ Rs. 1000

India's imports under HSN Code 61046300 have grown at 21.99% CAGR, reaching ₹223.33 Crore in FY 2024-25.

### HSN Code 61046300 contributes 4.46% of Sub-Chapter 6104 exports — ranked #6

Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61046300 ranks #6 by export value — accounting for 4.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 29.22% share (rank #1).

## 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 (this hsn code) | ₹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 |