--- title: "HSN Code for Of Cotton | Shirts, Hand Crocheted | HSN 61051010 GST Rate" description: "Find HSN and GST Rates for 61051010 related to Of Cotton | Shirts, Hand Crocheted with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61051010/" --- # HSN Code 61051010: Of Cotton | Shirts, Hand Crocheted - [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 6105: Men’s or boys’ shirts](https://busy.in/hsn/sub-chapter-6105/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of cotton : Shirts, hand crocheted (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Of cotton : Shirts, hand crocheted | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61051010 ? It includes Of Man-Made Fibres | Of Synthetic Fibres ### How much GST applies to Of Cotton / Shirts, Hand Crocheted? Under HSN 61051010, Of Cotton / Shirts, Hand Crocheted attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Of Cotton / Shirts, Hand Crocheted? 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 Of Cotton / Shirts, Hand Crocheted? 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. ### How should mixed supplies be billed when Of Cotton / Shirts, Hand Crocheted is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of Cotton / Shirts, Hand Crocheted; Nil for exempt items if applicable). ### Any common misclassification issue with Of Cotton / Shirts, Hand Crocheted? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Of Cotton / Shirts, Hand Crocheted? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 61051010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹341 Cr (−8.63% YoY) — 0.0093% of India's total exports - Imports: ₹5 Cr (+80.34% YoY) — 0.0001% of India's total imports - Trade balance: ₹336 Cr (Surplus); surplus rank #843 of 12657 HSN codes - Share of Sub-Chapter 6105: 5.58% of its exports; import side 0.93% - Rank within Sub-Chapter 6105: #5 of 7 by export value; import-side #6 ### Key metrics - Export CAGR: -7.35% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1319 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +57.33% in FY 2022-23 - Contribution to Sub-Ch. 6105: 5.58% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61051010 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. 6105 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6105 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 539.50 | 0.0236% | — | 11.30% | 32.73 | 0.0009% | — | 15.65% | +506.77 | #608 | | FY 2019-20 | 587.78 | 0.0267% | +8.95% | 11.85% | 32.98 | 0.0010% | +0.76% | 15.23% | +554.80 | #561 | | FY 2020-21 | 344.47 | 0.0160% | −41.39% | 8.83% | 10.12 | 0.0003% | −69.31% | 5.74% | +334.35 | #912 | | FY 2021-22 | 388.69 | 0.0124% | +12.84% | 8.05% | 4.18 | 0.0001% | −58.70% | 1.32% | +384.51 | #1058 | | FY 2022-23 | 611.52 | 0.0169% | +57.33% | 10.29% | 5.15 | 0.0001% | +23.21% | 0.94% | +606.37 | #785 | | FY 2023-24 | 373.52 | 0.0103% | −38.92% | 6.73% | 2.90 | 0.0001% | −43.69% | 0.62% | +370.62 | #1214 | | FY 2024-25 | 341.29 | 0.0093% | −8.63% | 5.58% | 5.23 | 0.0001% | +80.34% | 0.93% | +336.06 | #1319 | - CAGR (7-year): exports -7.35%/yr, imports -26.34%/yr (consistently Surplus) ## Key trade insights: HSN Code 61051010 export-import analysis ### Export decline: -7.35% CAGR over 7 years India's exports under HSN Code 61051010 have declined at a compound annual rate of -7.35% over 7 fiscal years, falling from ₹539.50 Crore in FY 2018-19 to ₹341.29 Crore in FY 2024-25. ### HSN Code 61051010 ranked #1319 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61051010 ranks #1319 out of 12657 HSN codes by total export value. Within Sub-Chapter 6105, it ranks #5 of 7. By trade surplus, it ranks #843 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 61051010 exports The strongest single-year export movement for HSN Code 61051010 was recorded in FY 2022-23, when exports surged by 57.33% over the prior year. ### India maintains a trade surplus of ₹336.06 Crore in HSN Code 61051010 goods In FY 2024-25, India's exports of ₹341.29 Cr exceeded imports of ₹5.23 Cr, resulting in a trade surplus of ₹336.06 Crore — ranking #843 of 12657 by surplus magnitude. ### Import growth of -26.34% CAGR signals stable import dependency for Of Cotton | Shirts, Hand Crocheted India's imports under HSN Code 61051010 have grown at -26.34% CAGR, reaching ₹5.23 Crore in FY 2024-25. ### HSN Code 61051010 contributes 5.58% of Sub-Chapter 6105 exports — ranked #5 Among the 7 HSN codes under Sub-Chapter 6105, HSN Code 61051010 ranks #5 by export value — accounting for 5.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.93% share (rank #6). ## Related HSN Codes in Sub-Chapter 6105 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 61051020: Cotton Knit Shirts/Sweatshirts (Non-Crocheted)](https://busy.in/hsn/hsn-61051020/) | ₹2,711 Cr | | #2 | [HSN Code 61059090: Of Other Textile Materials \| Other](https://busy.in/hsn/hsn-61059090/) | ₹1,304 Cr | | #3 | [HSN Code 61051090: Of Cotton \| Other](https://busy.in/hsn/hsn-61051090/) | ₹1,035 Cr | | #4 | [HSN Code 61052010: Of Man-Made Fibres \| Of Synthetic Fibres](https://busy.in/hsn/hsn-61052010/) | ₹705 Cr | | #5 | HSN Code 61051010: Of Cotton \| Shirts, Hand Crocheted (this hsn code) | ₹341 Cr | | #6 | [HSN Code 61052020: Man-Made Fibres\| Artificial Fibres](https://busy.in/hsn/hsn-61052020/) | ₹16 Cr | | #7 | [HSN Code 61059010: Of Other Textile Materials \| Of Silk](https://busy.in/hsn/hsn-61059010/) | < ₹1 Crore |