--- title: "HSN Code for Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’) | HSN 61046990 GST Rate" description: "Find HSN and GST Rates for 61046990 related to Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61046990/" --- # HSN Code 61046990: Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’) - [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 : Other (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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61046990 ? It includes Of Cotton | Other ### How should mixed supplies be billed when Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’); Nil for exempt items if applicable). ### Any common misclassification issue with Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’)? 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 Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’)? Under HSN 61046990, Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’)? 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. ## India's trade performance: HSN Code 61046990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹874 Cr (+22.09% YoY) — 0.0237% of India's total exports - Imports: ₹39 Cr (+29.47% YoY) — 0.0006% of India's total imports - Trade balance: ₹835 Cr (Surplus); surplus rank #409 of 12657 HSN codes - Share of Sub-Chapter 6104: 16.79% of its exports; import side 5.10% - Rank within Sub-Chapter 6104: #3 of 36 by export value; import-side #5 ### Key metrics - Export CAGR: 10.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #591 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +63.12% in FY 2021-22 - Contribution to Sub-Ch. 6104: 16.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61046990 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 | 470.55 | 0.0206% | — | 11.49% | 24.46 | 0.0007% | — | 8.66% | +446.09 | #682 | | FY 2019-20 | 536.18 | 0.0244% | +13.95% | 13.31% | 27.58 | 0.0008% | +12.76% | 8.20% | +508.60 | #604 | | FY 2020-21 | 523.04 | 0.0243% | −2.45% | 14.69% | 30.57 | 0.0010% | +10.84% | 10.80% | +492.47 | #654 | | FY 2021-22 | 853.20 | 0.0272% | +63.12% | 16.51% | 39.76 | 0.0009% | +30.06% | 7.91% | +813.44 | #529 | | FY 2022-23 | 778.53 | 0.0215% | −8.75% | 14.73% | 55.93 | 0.0010% | +40.67% | 7.33% | +722.60 | #625 | | FY 2023-24 | 715.70 | 0.0198% | −8.07% | 15.83% | 30.13 | 0.0005% | −46.13% | 5.34% | +685.57 | #691 | | FY 2024-25 | 873.80 | 0.0237% | +22.09% | 16.79% | 39.01 | 0.0006% | +29.47% | 5.10% | +834.79 | #591 | - CAGR (7-year): exports 10.87%/yr, imports 8.09%/yr (consistently Surplus) ## Key trade insights: HSN Code 61046990 export-import analysis ### Consistent export growth: 10.87% CAGR over 7 years India's exports under HSN Code 61046990 have grown at a compound annual rate of 10.87% over 7 fiscal years, rising from ₹470.55 Crore in FY 2018-19 to ₹873.80 Crore in FY 2024-25. ### HSN Code 61046990 ranked #591 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61046990 ranks #591 out of 12657 HSN codes by total export value. Within Sub-Chapter 6104, it ranks #3 of 36. By trade surplus, it ranks #409 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61046990 exports The strongest single-year export movement for HSN Code 61046990 was recorded in FY 2021-22, when exports surged by 63.12% over the prior year. ### India maintains a trade surplus of ₹834.79 Crore in HSN Code 61046990 goods In FY 2024-25, India's exports of ₹873.80 Cr exceeded imports of ₹39.01 Cr, resulting in a trade surplus of ₹834.79 Crore — ranking #409 of 12657 by surplus magnitude. ### Import growth of 8.09% CAGR signals stable import dependency for Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’) India's imports under HSN Code 61046990 have grown at 8.09% CAGR, reaching ₹39.01 Crore in FY 2024-25. ### HSN Code 61046990 contributes 16.79% of Sub-Chapter 6104 exports — ranked #3 Among the 36 HSN codes under Sub-Chapter 6104, HSN Code 61046990 ranks #3 by export value — accounting for 16.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.10% share (rank #5). ## 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’) (this hsn code) | ₹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 |