What products are classified under HSN 61051090 ?
It includes Of Other Textile Materials | Of Silk
HSN Code 61051090 represents Of Cotton | Other under GST classification. This code helps businesses identify Of Cotton | Other correctly for billing, taxation, and trade. With HSN Code 61051090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of Cotton | Other.
HSN Code 61051090 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 : Other (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 : Other | 6% | 6% | 12% | 0% |
Of Cotton | Other 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 : 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 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 : 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 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 Of Other Textile Materials | Of Silk
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.
Under HSN 61051090, Of Cotton / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of Cotton / Other; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.