HSN Code 61051090: Of Cotton | Other

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 or export of Of Cotton | Other.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Description of Goods for HSN Code 61051090

HSN Code 61051090 relates to the following description.

Description of Goods

Of cotton : Other (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 : Other

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 61051090 not include?

Of Cotton | Other does not include products with the following descriptions.

Of cotton : Shirts, 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 (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 61051090 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

₹1,035 Cr

+41.18% vs FY 2023-24

0.0281% of India’s total exports

India’s Imports

FY 2024-25

₹276 Cr

+18.58% vs FY 2023-24

0.0045% of India’s total imports

Trade Balance

FY 2024-25

₹759 Cr

Trade Surplus

Surplus rank #444 of 12657 HSN codes

% of Sub-Chapter 6105

FY 2024-25

16.94%

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

Import side: 49.22% of Sub-Chapter 6105’s imports

Rank Within Sub-Chapter 6105

FY 2024-25

#3 of 7

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

Import-side rank: #1 of 7

At a glance

25.60%

Export CAGR

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

#505

National Export Rank

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

+60.82%

Peak Growth Year

FY 2022-23 · strongest single-year move

16.94%

Contribution to Sub-Ch. 6105

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1084

Balance

+179.20

Exports

263.73 ₹ Cr

0.0115% share

YoY

5.53% of Sub-Ch. 6105

Imports

84.53 ₹ Cr

0.0024% share

YoY

40.41% of Sub-Ch. 6105

FY 2019-20 Exp. Rank #780

Balance

+342.28

Exports

402.71 ₹ Cr

0.0183% share

+52.70% YoY

8.12% of Sub-Ch. 6105

Imports

60.43 ₹ Cr

0.0018% share

−28.51% YoY

27.91% of Sub-Ch. 6105

FY 2020-21 Exp. Rank #838

Balance

+335.62

Exports

388.61 ₹ Cr

0.0181% share

−3.50% YoY

9.96% of Sub-Ch. 6105

Imports

52.99 ₹ Cr

0.0018% share

−12.31% YoY

30.07% of Sub-Ch. 6105

FY 2021-22 Exp. Rank #897

Balance

+335.24

Exports

480.34 ₹ Cr

0.0153% share

+23.60% YoY

9.95% of Sub-Ch. 6105

Imports

145.10 ₹ Cr

0.0032% share

+173.83% YoY

45.89% of Sub-Ch. 6105

FY 2022-23 Exp. Rank #629

Balance

+525.29

Exports

772.46 ₹ Cr

0.0213% share

+60.82% YoY

13.00% of Sub-Ch. 6105

Imports

247.17 ₹ Cr

0.0043% share

+70.34% YoY

45.31% of Sub-Ch. 6105

FY 2023-24 Exp. Rank #678

Balance

+500.53

Exports

733.47 ₹ Cr

0.0203% share

−5.05% YoY

13.21% of Sub-Ch. 6105

Imports

232.94 ₹ Cr

0.0041% share

−5.76% YoY

49.76% of Sub-Ch. 6105

FY 2024-25 Exp. Rank #505

Balance

+759.27

Exports

1,035.48 ₹ Cr

0.0281% share

+41.18% YoY

16.94% of Sub-Ch. 6105

Imports

276.21 ₹ Cr

0.0045% share

+18.58% YoY

49.22% of Sub-Ch. 6105

CAGR · 7-Year

Exports

25.60% /yr

Imports

21.82% /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 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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Code 61051090 and GST compliance.

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.

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.