---
title: "HSN Code for Women's and Girls' Trousers or Breeches | HSN 61046920 GST Rate"
description: "Find HSN and GST Rates for 61046920 related to Women's and Girls' Trousers or Breeches with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61046920/"
---

# HSN Code 61046920: Women's and Girls' Trousers or Breeches

- [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 artificial fibres (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 artificial fibres | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61046920 ?

It includes Cotton Knit Shirts/Sweatshirts (Non-Crocheted)

### Does packaging or labelling change the GST for Women's and Girls' Trousers or Breeches?

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 much GST applies to Women's and Girls' Trousers or Breeches?

Under HSN 61046920, Women's and Girls' Trousers or Breeches attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Women's and Girls' Trousers or Breeches?

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 Women's and Girls' Trousers or Breeches?

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 Women's and Girls' Trousers or Breeches?

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 61046920 (FY 2024-25)

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

- Exports: ₹7 Cr (−56.28% YoY) — 0.0002% of India's total exports
- Imports: ₹12 Cr (+21.17% YoY) — 0.0002% of India's total imports
- Trade balance: −₹4 Cr (Deficit); surplus rank #8549 of 12657 HSN codes
- Share of Sub-Chapter 6104: 0.14% of its exports; import side 1.55%
- Rank within Sub-Chapter 6104: #20 of 36 by export value; import-side #10

### Key metrics

- Export CAGR: 0.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6144 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +311.86% in FY 2021-22
- Contribution to Sub-Ch. 6104: 0.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61046920

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 | 7.18 | 0.0003% | — | 0.18% | 17.15 | 0.0005% | — | 6.07% | −9.97 | #5409 |
| FY 2019-20 | 5.14 | 0.0002% | −28.41% | 0.13% | 16.76 | 0.0005% | −2.27% | 4.98% | −11.62 | #5823 |
| FY 2020-21 | 3.88 | 0.0002% | −24.51% | 0.11% | 5.70 | 0.0002% | −65.99% | 2.01% | −1.82 | #6237 |
| FY 2021-22 | 15.98 | 0.0005% | +311.86% | 0.31% | 7.12 | 0.0002% | +24.91% | 1.42% | +8.86 | #4889 |
| FY 2022-23 | 9.11 | 0.0003% | −42.99% | 0.17% | 14.75 | 0.0003% | +107.16% | 1.93% | −5.64 | #5749 |
| FY 2023-24 | 16.97 | 0.0005% | +86.28% | 0.38% | 9.78 | 0.0002% | −33.69% | 1.73% | +7.19 | #4991 |
| FY 2024-25 | 7.42 | 0.0002% | −56.28% | 0.14% | 11.85 | 0.0002% | +21.17% | 1.55% | −4.43 | #6144 |

- CAGR (7-year): exports 0.55%/yr, imports -5.98%/yr (consistently Deficit)

## Key trade insights: HSN Code 61046920 export-import analysis

### Consistent export growth: 0.55% CAGR over 7 years

India's exports under HSN Code 61046920 have grown at a compound annual rate of 0.55% over 7 fiscal years, rising from ₹7.18 Crore in FY 2018-19 to ₹7.42 Crore in FY 2024-25.

### HSN Code 61046920 ranked #6144 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61046920 ranks #6144 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #20 of 36. By trade surplus, it ranks #8549 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 61046920 exports

The strongest single-year export movement for HSN Code 61046920 was recorded in FY 2021-22, when exports surged by 311.86% over the prior year.

### India records a trade deficit of ₹4.43 Crore in HSN Code 61046920 goods

In FY 2024-25, India's imports of ₹11.85 Cr exceeded exports of ₹7.42 Cr, resulting in a trade deficit of ₹4.43 Crore — ranking #8549 of 12657 by surplus magnitude.

### Import growth of -5.98% CAGR signals stable import dependency for Women's and Girls' Trousers or Breeches

India's imports under HSN Code 61046920 have grown at -5.98% CAGR, reaching ₹11.85 Crore in FY 2024-25.

### HSN Code 61046920 contributes 0.14% of Sub-Chapter 6104 exports — ranked #20

Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61046920 ranks #20 by export value — accounting for 0.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.55% share (rank #10).

## 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 |
| #20 | HSN Code 61046920: Women's and Girls' Trousers or Breeches (this hsn code) | ₹7 Cr |