Find GST Rates & HSN
HSN Code 61051090: Other Men's and Boys' Knitted Cotton Shirts
HSN Code 61051090 represents Other Men's and Boys' Knitted Cotton Shirts under GST classification. This code helps businesses identify Other Men's and Boys' Knitted Cotton Shirts 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 Other Men's and Boys' Knitted Cotton Shirts.
Don’t Let HSN Mistakes Affect Your GST Filing
Manage correct HSN codes and GST rates with BUSY.
Description of Goods for HSN Code 61051090
HSN Code 61051090 relates to the following description.
What does HSN Code 61051090 not include?
Other Men's and Boys' Knitted Cotton Shirts does not include products with the following descriptions.
Of cotton : Shirts, hand crocheted (sale value not exceeding Rs. 2,500 per piece)
Of cotton : Shirts, hand crocheted (sale value exceeding Rs. 2,500 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. 2,500 per piece)
Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted (sale value exceeding Rs. 2,500 per piece)
Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)
Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)
Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)
Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)
Of cotton : Shirts, hand crocheted (sale value not exceeding Rs. 2,500 per piece)
Of cotton : Shirts, hand crocheted (sale value exceeding Rs. 2,500 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. 2,500 per piece)
Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted (sale value exceeding Rs. 2,500 per piece)
Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)
Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)
Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)
Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)
Stop worrying about
HSN & TAX compliance
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Trade Performance — HSN Code 61051090 in FY 2025-26
India’s Exports
FY 2025-26₹1,232 Cr
0.0316% of India’s total exports
India’s Imports
FY 2025-26₹294 Cr
0.0043% of India’s total imports
Trade Balance
FY 2025-26₹938 Cr
Surplus rank #415 of 12872 HSN codes
% of Sub-Chapter 6105
FY 2025-2619.96%
Share of Sub-Chapter 6105’s total exports in FY 2025-26
Import side: 42.89% of Sub-Chapter 6105’s imports
Rank Within Sub-Chapter 6105
FY 2025-26#3 of 7
Position by export value among HSN codes in Sub-Chapter 6105
Import-side rank: #1 of 7
At a glance
24.64%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#481
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+60.82%
Peak Growth Year
FY 2022-23 · strongest single-year move
19.96%
Contribution to Sub-Ch. 6105
Share of Sub-Chapter 6105 exports in FY 2025-26
India Export-Import Trade Statistics for HSN Code 61051090
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
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
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
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
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
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
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
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
Balance
+937.86
Exports
1,232.11 ₹ Cr
0.0316% share
+18.99% YoY
19.96% of Sub-Ch. 6105
Imports
294.25 ₹ Cr
0.0043% share
+6.53% YoY
42.89% of Sub-Ch. 6105
CAGR · 8-Year
Exports
24.64% /yr
Imports
19.51% /yr
reference, FY 2025-26
Export
₹6,173.78 Cr
Import
₹685.98 Cr
Trade Balance
+5,487.80
Key Trade Insights: HSN Code 61051090 Export-Import Analysis
Consistent Export Growth: 24.64% CAGR Over 8 Years
India's exports under HSN Code 61051090 have grown at a compound annual rate of 24.64% over 8 fiscal years, rising from ₹263.73 Crore in FY 2018-19 to ₹1,232.11 Crore in FY 2025-26.
HSN Code 61051090 Ranked #481 Among All 12872 HSN codes by Export Value
In FY 2025-26, HSN Code 61051090 ranks #481 out of 12872 HSN codes by total export value. Within Sub-Chapter 6105, it ranks #3 of 7. By trade surplus, it ranks #415 of 12872.
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 ₹937.86 Crore in HSN Code 61051090 Goods
In FY 2025-26, India's exports of ₹1,232.11 Cr exceeded imports of ₹294.25 Cr, resulting in a trade surplus of ₹937.86 Crore — ranking #415 of 12872 by surplus magnitude.
Import Growth of 19.51% CAGR Signals Rising Demand for Other Men's and Boys' Knitted Cotton Shirts
India's imports under HSN Code 61051090 have grown at 19.51% CAGR, reaching ₹294.25 Crore in FY 2025-26.
HSN Code 61051090 Contributes 19.96% 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 19.96% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 42.89% share (rank #1).
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.