--- title: "HSN Code for Silk Trousers/Overalls/Shorts (Men’s/Boys’) | HSN 61046910 GST Rate" description: "Find HSN and GST Rates for 61046910 related to Silk Trousers/Overalls/Shorts (Men’s/Boys’) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61046910/" --- # HSN Code 61046910: Silk Trousers/Overalls/Shorts (Men’s/Boys’) - [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 other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Trousers, bib and brace overalls, breeches and shorts : Of other textile materials : Of silk | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61046910 ? It includes Of Cotton | Shirts, Hand Crocheted ### Can we claim ITC on inputs used to trade Silk Trousers/Overalls/Shorts (Men’s/Boys’)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Silk Trousers/Overalls/Shorts (Men’s/Boys’)? 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. ### Any common misclassification issue with Silk Trousers/Overalls/Shorts (Men’s/Boys’)? 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 Silk Trousers/Overalls/Shorts (Men’s/Boys’)? Under HSN 61046910, Silk Trousers/Overalls/Shorts (Men’s/Boys’) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Silk Trousers/Overalls/Shorts (Men’s/Boys’)? 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. ### How should mixed supplies be billed when Silk Trousers/Overalls/Shorts (Men’s/Boys’) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Silk Trousers/Overalls/Shorts (Men’s/Boys’); Nil for exempt items if applicable). ## India's trade performance: HSN Code 61046910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+1,525.00% YoY) — 0.0000% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4704 of 12657 HSN codes - Share of Sub-Chapter 6104: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 6104: #28 of 36 by export value ### Key metrics - Export CAGR: 32.52% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8615 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,525.00% in FY 2024-25 - Contribution to Sub-Ch. 6104: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61046910 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 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.07% | −0.09 | #9103 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +150.00% | 0.01% | < ₹1 Crore | 0.0000% | −90.48% | 0.01% | +0.28 | #8565 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −90.00% | 0.00% | < ₹1 Crore | 0.0000% | +550.00% | 0.05% | −0.10 | #9719 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +266.67% | 0.00% | < ₹1 Crore | 0.0000% | −46.15% | 0.01% | +0.04 | #9497 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +72.73% | 0.00% | < ₹1 Crore | 0.0000% | +185.71% | 0.03% | −0.01 | #9322 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −78.95% | 0.00% | < ₹1 Crore | 0.0000% | −90.00% | 0.00% | +0.02 | #10146 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +1,525.00% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.65 | #8615 | - CAGR (7-year): exports 32.52%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 61046910 export-import analysis ### Consistent export growth: 32.52% CAGR over 7 years India's exports under HSN Code 61046910 have grown at a compound annual rate of 32.52% over 7 fiscal years, rising from ₹0.12 Crore in FY 2018-19 to ₹0.65 Crore in FY 2024-25. ### HSN Code 61046910 ranked #8615 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61046910 ranks #8615 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #28 of 36. By trade surplus, it ranks #4704 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 61046910 exports The strongest single-year export movement for HSN Code 61046910 was recorded in FY 2024-25, when exports surged by 1,525.00% over the prior year. ### India maintains a trade surplus of ₹0.65 Crore in HSN Code 61046910 goods In FY 2024-25, India's exports of ₹0.65 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.65 Crore — ranking #4704 of 12657 by surplus magnitude. ### HSN Code 61046910 contributes 0.01% of Sub-Chapter 6104 exports — ranked #28 Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61046910 ranks #28 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #28 | HSN Code 61046910: Silk Trousers/Overalls/Shorts (Men’s/Boys’) (this hsn code) | < ₹1 Crore |