HSN Code 61046990: Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’)

HSN Code 61046990 represents Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’) under GST classification. This code helps businesses identify Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’) correctly for billing, taxation, and trade. With HSN Code 61046990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’).

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Description of Goods for HSN Code 61046990

HSN Code 61046990 relates to the following description.

Description of Goods

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

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 61046990 not include?

Other Textile Trousers/Overalls/Breeches/Shorts (Women’s/Girls’) 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 cotton (sale value not exceeding Rs. 1000 per piece)

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

India’s Trade Performance — HSN Code 61046990 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

₹874 Cr

+22.09% vs FY 2023-24

0.0237% of India’s total exports

India’s Imports

FY 2024-25

₹39 Cr

+29.47% vs FY 2023-24

0.0006% of India’s total imports

Trade Balance

FY 2024-25

₹835 Cr

Trade Surplus

Surplus rank #409 of 12657 HSN codes

% of Sub-Chapter 6104

FY 2024-25

16.79%

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

Import side: 5.10% of Sub-Chapter 6104’s imports

Rank Within Sub-Chapter 6104

FY 2024-25

#3 of 36

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

Import-side rank: #5 of 36

At a glance

10.87%

Export CAGR

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

#591

National Export Rank

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

+63.12%

Peak Growth Year

FY 2021-22 · strongest single-year move

16.79%

Contribution to Sub-Ch. 6104

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #682

Balance

+446.09

Exports

470.55 ₹ Cr

0.0206% share

YoY

11.49% of Sub-Ch. 6104

Imports

24.46 ₹ Cr

0.0007% share

YoY

8.66% of Sub-Ch. 6104

FY 2019-20 Exp. Rank #604

Balance

+508.60

Exports

536.18 ₹ Cr

0.0244% share

+13.95% YoY

13.31% of Sub-Ch. 6104

Imports

27.58 ₹ Cr

0.0008% share

+12.76% YoY

8.20% of Sub-Ch. 6104

FY 2020-21 Exp. Rank #654

Balance

+492.47

Exports

523.04 ₹ Cr

0.0243% share

−2.45% YoY

14.69% of Sub-Ch. 6104

Imports

30.57 ₹ Cr

0.0010% share

+10.84% YoY

10.80% of Sub-Ch. 6104

FY 2021-22 Exp. Rank #529

Balance

+813.44

Exports

853.20 ₹ Cr

0.0272% share

+63.12% YoY

16.51% of Sub-Ch. 6104

Imports

39.76 ₹ Cr

0.0009% share

+30.06% YoY

7.91% of Sub-Ch. 6104

FY 2022-23 Exp. Rank #625

Balance

+722.60

Exports

778.53 ₹ Cr

0.0215% share

−8.75% YoY

14.73% of Sub-Ch. 6104

Imports

55.93 ₹ Cr

0.0010% share

+40.67% YoY

7.33% of Sub-Ch. 6104

FY 2023-24 Exp. Rank #691

Balance

+685.57

Exports

715.70 ₹ Cr

0.0198% share

−8.07% YoY

15.83% of Sub-Ch. 6104

Imports

30.13 ₹ Cr

0.0005% share

−46.13% YoY

5.34% of Sub-Ch. 6104

FY 2024-25 Exp. Rank #591

Balance

+834.79

Exports

873.80 ₹ Cr

0.0237% share

+22.09% YoY

16.79% of Sub-Ch. 6104

Imports

39.01 ₹ Cr

0.0006% share

+29.47% YoY

5.10% of Sub-Ch. 6104

CAGR · 7-Year

Exports

10.87% /yr

Imports

8.09% /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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 61046990 and GST compliance.

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.

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.