HSN Code 61051010: Of Cotton | Shirts, Hand Crocheted

HSN Code 61051010 represents Of Cotton | Shirts, Hand Crocheted under GST classification. This code helps businesses identify Of Cotton | Shirts, Hand Crocheted correctly for billing, taxation, and trade. With HSN Code 61051010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Of Cotton | Shirts, Hand Crocheted.

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Description of Goods for HSN Code 61051010

HSN Code 61051010 relates to the following description.

Description of Goods

Of cotton : Shirts, hand crocheted (sale value not exceeding Rs. 1000 per piece)

Chapter

61 - Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6105 - Men’s or boys’ shirts, knitted or crocheted

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

Description of Goods

Of cotton : Shirts, hand crocheted

Chapter

61 - Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6105 - Men’s or boys’ shirts, knitted or crocheted

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 61051010 not include?

Of Cotton | Shirts, Hand Crocheted does not include products with the following descriptions.

Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted (sale value not exceeding Rs. 1000 per piece)

Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted

Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)

Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)

Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)

Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)

India’s Trade Performance — HSN Code 61051010 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

₹341 Cr

−8.63% vs FY 2023-24

0.0093% of India’s total exports

India’s Imports

FY 2024-25

₹5 Cr

+80.34% vs FY 2023-24

0.0001% of India’s total imports

Trade Balance

FY 2024-25

₹336 Cr

Trade Surplus

Surplus rank #843 of 12657 HSN codes

% of Sub-Chapter 6105

FY 2024-25

5.58%

Share of Sub-Chapter 6105’s total exports in FY 2024-25

Import side: 0.93% of Sub-Chapter 6105’s imports

Rank Within Sub-Chapter 6105

FY 2024-25

#5 of 7

Position by export value among HSN codes in Sub-Chapter 6105

Import-side rank: #6 of 7

At a glance

−7.35%

Export CAGR

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

#1319

National Export Rank

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

+57.33%

Peak Growth Year

FY 2022-23 · strongest single-year move

5.58%

Contribution to Sub-Ch. 6105

Share of Sub-Chapter 6105 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #608

Balance

+506.77

Exports

539.50 ₹ Cr

0.0236% share

YoY

11.30% of Sub-Ch. 6105

Imports

32.73 ₹ Cr

0.0009% share

YoY

15.65% of Sub-Ch. 6105

FY 2019-20 Exp. Rank #561

Balance

+554.80

Exports

587.78 ₹ Cr

0.0267% share

+8.95% YoY

11.85% of Sub-Ch. 6105

Imports

32.98 ₹ Cr

0.0010% share

+0.76% YoY

15.23% of Sub-Ch. 6105

FY 2020-21 Exp. Rank #912

Balance

+334.35

Exports

344.47 ₹ Cr

0.0160% share

−41.39% YoY

8.83% of Sub-Ch. 6105

Imports

10.12 ₹ Cr

0.0003% share

−69.31% YoY

5.74% of Sub-Ch. 6105

FY 2021-22 Exp. Rank #1058

Balance

+384.51

Exports

388.69 ₹ Cr

0.0124% share

+12.84% YoY

8.05% of Sub-Ch. 6105

Imports

4.18 ₹ Cr

0.0001% share

−58.70% YoY

1.32% of Sub-Ch. 6105

FY 2022-23 Exp. Rank #785

Balance

+606.37

Exports

611.52 ₹ Cr

0.0169% share

+57.33% YoY

10.29% of Sub-Ch. 6105

Imports

5.15 ₹ Cr

0.0001% share

+23.21% YoY

0.94% of Sub-Ch. 6105

FY 2023-24 Exp. Rank #1214

Balance

+370.62

Exports

373.52 ₹ Cr

0.0103% share

−38.92% YoY

6.73% of Sub-Ch. 6105

Imports

2.90 ₹ Cr

0.0001% share

−43.69% YoY

0.62% of Sub-Ch. 6105

FY 2024-25 Exp. Rank #1319

Balance

+336.06

Exports

341.29 ₹ Cr

0.0093% share

−8.63% YoY

5.58% of Sub-Ch. 6105

Imports

5.23 ₹ Cr

0.0001% share

+80.34% YoY

0.93% of Sub-Ch. 6105

CAGR · 7-Year

Exports

−7.35% /yr

Imports

−26.34% /yr

Consistently Surplus
Sub-Chapter 6105 total

reference, FY 2024-25

Export

₹6,112.85 Cr

Import

₹561.18 Cr

Trade Balance

+5,551.67

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 61051010 and GST compliance.

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.

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.