What products are classified under HSN 61051020 ?
It includes Man-Made Fibres| Artificial Fibres
HSN Code 61051020 represents Cotton Knit Shirts/Sweatshirts (Non-Crocheted) under GST classification. This code helps businesses identify Cotton Knit Shirts/Sweatshirts (Non-Crocheted) correctly for billing, taxation, and trade. With HSN Code 61051020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton Knit Shirts/Sweatshirts (Non-Crocheted).
HSN Code 61051020 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6105 | Men’s or boys’ shirts, knitted or crocheted | 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) | 2.5% | 2.5% | 5% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6105 | Men’s or boys’ shirts, knitted or crocheted | Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted | 6% | 6% | 12% | 0% |
Description of goods
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)
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6105 – Men’s or boys’ shirts, knitted or crocheted
Description of goods
Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6105 – Men’s or boys’ shirts, knitted or crocheted
Cotton Knit Shirts/Sweatshirts (Non-Crocheted) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of cotton : Shirts, hand crocheted (sale value not exceeding Rs. 1000 per piece) | |
| Of cotton : Shirts, hand crocheted | |
| Of cotton : Other (sale value not exceeding Rs. 1000 per piece) | |
| Of cotton : Other | |
| Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece) | |
| Of man-made fibres : Of synthetic fibres | |
| Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece) | |
| Of man-made fibres : Of artificial fibres | |
| Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece) | |
| Of other textile materials : Of silk | |
| Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece) | |
| Of other textile materials : Other |
Of cotton : Shirts, hand crocheted (sale value not exceeding Rs. 1000 per piece)
Of cotton : Shirts, hand crocheted
Of cotton : Other (sale value not exceeding Rs. 1000 per piece)
Of cotton : Other
Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Of man-made fibres : Of synthetic fibres
Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Of man-made fibres : Of artificial fibres
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of silk
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Other
It includes Man-Made Fibres| Artificial Fibres
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Knit Shirts/Sweatshirts (Non-Crocheted); Nil for exempt items if applicable).
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.