--- title: "HSN Code for Of Cotton | Other | HSN 61051090 GST Rate" description: "Find HSN and GST Rates for 61051090 related to Of Cotton | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61051090/" --- # HSN Code 61051090: Of Cotton | Other - [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 : Other (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Of cotton : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61051090 ? It includes Of Other Textile Materials | Of Silk ### Do e‑way bill and e‑invoice apply for Of Cotton / Other? 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 much GST applies to Of Cotton / Other? Under HSN 61051090, Of Cotton / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Of Cotton / Other? 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. ### How should mixed supplies be billed when Of Cotton / Other is sold with other items? 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). ### Can we claim ITC on inputs used to trade Of Cotton / Other? 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 61051090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,035 Cr (+41.18% YoY) — 0.0281% of India's total exports - Imports: ₹276 Cr (+18.58% YoY) — 0.0045% of India's total imports - Trade balance: ₹759 Cr (Surplus); surplus rank #444 of 12657 HSN codes - Share of Sub-Chapter 6105: 16.94% of its exports; import side 49.22% - Rank within Sub-Chapter 6105: #3 of 7 by export value; import-side #1 ### Key metrics - Export CAGR: 25.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #505 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +60.82% in FY 2022-23 - Contribution to Sub-Ch. 6105: 16.94% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61051090 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 | 263.73 | 0.0115% | — | 5.53% | 84.53 | 0.0024% | — | 40.41% | +179.20 | #1084 | | FY 2019-20 | 402.71 | 0.0183% | +52.70% | 8.12% | 60.43 | 0.0018% | −28.51% | 27.91% | +342.28 | #780 | | FY 2020-21 | 388.61 | 0.0181% | −3.50% | 9.96% | 52.99 | 0.0018% | −12.31% | 30.07% | +335.62 | #838 | | FY 2021-22 | 480.34 | 0.0153% | +23.60% | 9.95% | 145.10 | 0.0032% | +173.83% | 45.89% | +335.24 | #897 | | FY 2022-23 | 772.46 | 0.0213% | +60.82% | 13.00% | 247.17 | 0.0043% | +70.34% | 45.31% | +525.29 | #629 | | FY 2023-24 | 733.47 | 0.0203% | −5.05% | 13.21% | 232.94 | 0.0041% | −5.76% | 49.76% | +500.53 | #678 | | FY 2024-25 | 1,035.48 | 0.0281% | +41.18% | 16.94% | 276.21 | 0.0045% | +18.58% | 49.22% | +759.27 | #505 | - CAGR (7-year): exports 25.60%/yr, imports 21.82%/yr (consistently Surplus) ## Key trade insights: HSN Code 61051090 export-import analysis ### Consistent export growth: 25.60% CAGR over 7 years India's exports under HSN Code 61051090 have grown at a compound annual rate of 25.60% over 7 fiscal years, rising from ₹263.73 Crore in FY 2018-19 to ₹1,035.48 Crore in FY 2024-25. ### HSN Code 61051090 ranked #505 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61051090 ranks #505 out of 12657 HSN codes by total export value. Within Sub-Chapter 6105, it ranks #3 of 7. By trade surplus, it ranks #444 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 61051090 exports The strongest single-year export movement for HSN Code 61051090 was recorded in FY 2022-23, when exports surged by 60.82% over the prior year. ### India maintains a trade surplus of ₹759.27 Crore in HSN Code 61051090 goods In FY 2024-25, India's exports of ₹1,035.48 Cr exceeded imports of ₹276.21 Cr, resulting in a trade surplus of ₹759.27 Crore — ranking #444 of 12657 by surplus magnitude. ### Import growth of 21.82% CAGR signals rising demand for Of Cotton | Other India's imports under HSN Code 61051090 have grown at 21.82% CAGR, reaching ₹276.21 Crore in FY 2024-25. ### HSN Code 61051090 contributes 16.94% of Sub-Chapter 6105 exports — ranked #3 Among the 7 HSN codes under Sub-Chapter 6105, HSN Code 61051090 ranks #3 by export value — accounting for 16.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 49.22% share (rank #1). ## 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 (this hsn code) | ₹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 |