--- title: "HSN Code for Cotton Knit Shirts/Sweatshirts (Non-Crocheted) | HSN 61051020 GST Rate" description: "Find HSN and GST Rates for 61051020 related to Cotton Knit Shirts/Sweatshirts (Non-Crocheted) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61051020/" --- # HSN Code 61051020: Cotton Knit Shirts/Sweatshirts (Non-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 : 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% | | Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61051020 ? It includes Man-Made Fibres| Artificial Fibres ### Do e‑way bill and e‑invoice apply for Cotton Knit Shirts/Sweatshirts (Non-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. ### Can we claim ITC on inputs used to trade Cotton Knit Shirts/Sweatshirts (Non-Crocheted)? 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 Cotton Knit Shirts/Sweatshirts (Non-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. ### Any common misclassification issue with Cotton Knit Shirts/Sweatshirts (Non-Crocheted)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Cotton Knit Shirts/Sweatshirts (Non-Crocheted) is sold with other items? 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). ## India's trade performance: HSN Code 61051020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,711 Cr (+1.69% YoY) — 0.0737% of India's total exports - Imports: ₹102 Cr (−14.74% YoY) — 0.0017% of India's total imports - Trade balance: ₹2,610 Cr (Surplus); surplus rank #140 of 12657 HSN codes - Share of Sub-Chapter 6105: 44.35% of its exports; import side 18.09% - Rank within Sub-Chapter 6105: #1 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 3.69% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #192 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +43.42% in FY 2021-22 - Contribution to Sub-Ch. 6105: 44.35% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61051020 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 | 2,181.51 | 0.0955% | — | 45.71% | 61.06 | 0.0017% | — | 29.19% | +2,120.45 | #141 | | FY 2019-20 | 2,275.27 | 0.1034% | +4.30% | 45.87% | 80.61 | 0.0024% | +32.02% | 37.24% | +2,194.66 | #140 | | FY 2020-21 | 1,750.78 | 0.0814% | −23.05% | 44.89% | 80.01 | 0.0027% | −0.74% | 45.41% | +1,670.77 | #190 | | FY 2021-22 | 2,511.05 | 0.0800% | +43.42% | 52.01% | 125.64 | 0.0027% | +57.03% | 39.74% | +2,385.41 | #186 | | FY 2022-23 | 2,833.47 | 0.0783% | +12.84% | 47.68% | 212.73 | 0.0037% | +69.32% | 39.00% | +2,620.74 | #171 | | FY 2023-24 | 2,666.09 | 0.0737% | −5.91% | 48.03% | 119.09 | 0.0021% | −44.02% | 25.44% | +2,547.00 | #184 | | FY 2024-25 | 2,711.16 | 0.0737% | +1.69% | 44.35% | 101.54 | 0.0017% | −14.74% | 18.09% | +2,609.62 | #192 | - CAGR (7-year): exports 3.69%/yr, imports 8.85%/yr (consistently Surplus) ## Key trade insights: HSN Code 61051020 export-import analysis ### Consistent export growth: 3.69% CAGR over 7 years India's exports under HSN Code 61051020 have grown at a compound annual rate of 3.69% over 7 fiscal years, rising from ₹2,181.51 Crore in FY 2018-19 to ₹2,711.16 Crore in FY 2024-25. ### HSN Code 61051020 ranked #192 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61051020 ranks #192 out of 12657 HSN codes by total export value. Within Sub-Chapter 6105, it ranks #1 of 7. By trade surplus, it ranks #140 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61051020 exports The strongest single-year export movement for HSN Code 61051020 was recorded in FY 2021-22, when exports surged by 43.42% over the prior year. ### India maintains a trade surplus of ₹2,609.62 Crore in HSN Code 61051020 goods In FY 2024-25, India's exports of ₹2,711.16 Cr exceeded imports of ₹101.54 Cr, resulting in a trade surplus of ₹2,609.62 Crore — ranking #140 of 12657 by surplus magnitude. ### Import growth of 8.85% CAGR signals stable import dependency for Cotton Knit Shirts/Sweatshirts (Non-Crocheted) India's imports under HSN Code 61051020 have grown at 8.85% CAGR, reaching ₹101.54 Crore in FY 2024-25. ### HSN Code 61051020 contributes 44.35% of Sub-Chapter 6105 exports — ranked #1 Among the 7 HSN codes under Sub-Chapter 6105, HSN Code 61051020 ranks #1 by export value — accounting for 44.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.09% share (rank #3). ## 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) (this hsn code) | ₹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](https://busy.in/hsn/hsn-61051010/) | ₹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 |