--- title: "HSN Code for Man-Made Fibres| Artificial Fibres | HSN 61052020 GST Rate" description: "Find HSN and GST Rates for 61052020 related to Man-Made Fibres| Artificial Fibres with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61052020/" --- # HSN Code 61052020: Man-Made Fibres| Artificial Fibres - [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 man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Of man-made fibres : Of artificial fibres | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61052020 ? It includes Of cotton ### Can we claim ITC on inputs used to trade Man-Made Fibres/ Artificial Fibres? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Man-Made Fibres/ Artificial Fibres? 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 should mixed supplies be billed when Man-Made Fibres/ Artificial Fibres is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Man-Made Fibres/ Artificial Fibres; Nil for exempt items if applicable). ### Any common misclassification issue with Man-Made Fibres/ Artificial Fibres? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Man-Made Fibres/ Artificial Fibres? 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. ## India's trade performance: HSN Code 61052020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹16 Cr (−20.58% YoY) — 0.0004% of India's total exports - Imports: ₹13 Cr (+222.06% YoY) — 0.0002% of India's total imports - Trade balance: ₹2 Cr (Surplus); surplus rank #4154 of 12657 HSN codes - Share of Sub-Chapter 6105: 0.26% of its exports; import side 2.39% - Rank within Sub-Chapter 6105: #6 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: -12.75% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5174 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +79.95% in FY 2021-22 - Contribution to Sub-Ch. 6105: 0.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61052020 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 | 35.95 | 0.0016% | — | 0.75% | 1.08 | 0.0000% | — | 0.52% | +34.87 | #3336 | | FY 2019-20 | 32.20 | 0.0015% | −10.43% | 0.65% | 1.28 | 0.0000% | +18.52% | 0.59% | +30.92 | #3507 | | FY 2020-21 | 21.70 | 0.0010% | −32.61% | 0.56% | 1.96 | 0.0001% | +53.13% | 1.11% | +19.74 | #4088 | | FY 2021-22 | 39.05 | 0.0012% | +79.95% | 0.81% | 2.07 | 0.0000% | +5.61% | 0.65% | +36.98 | #3706 | | FY 2022-23 | 16.96 | 0.0005% | −56.57% | 0.29% | 2.83 | 0.0000% | +36.72% | 0.52% | +14.13 | #4889 | | FY 2023-24 | 19.97 | 0.0006% | +17.75% | 0.36% | 4.17 | 0.0001% | +47.35% | 0.89% | +15.80 | #4781 | | FY 2024-25 | 15.86 | 0.0004% | −20.58% | 0.26% | 13.43 | 0.0002% | +222.06% | 2.39% | +2.43 | #5174 | - CAGR (7-year): exports -12.75%/yr, imports 52.21%/yr (consistently Surplus) ## Key trade insights: HSN Code 61052020 export-import analysis ### Export decline: -12.75% CAGR over 7 years India's exports under HSN Code 61052020 have declined at a compound annual rate of -12.75% over 7 fiscal years, falling from ₹35.95 Crore in FY 2018-19 to ₹15.86 Crore in FY 2024-25. ### HSN Code 61052020 ranked #5174 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61052020 ranks #5174 out of 12657 HSN codes by total export value. Within Sub-Chapter 6105, it ranks #6 of 7. By trade surplus, it ranks #4154 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61052020 exports The strongest single-year export movement for HSN Code 61052020 was recorded in FY 2021-22, when exports surged by 79.95% over the prior year. ### India maintains a trade surplus of ₹2.43 Crore in HSN Code 61052020 goods In FY 2024-25, India's exports of ₹15.86 Cr exceeded imports of ₹13.43 Cr, resulting in a trade surplus of ₹2.43 Crore — ranking #4154 of 12657 by surplus magnitude. ### Import growth of 52.21% CAGR signals rising demand for Man-Made Fibres| Artificial Fibres India's imports under HSN Code 61052020 have grown at 52.21% CAGR, reaching ₹13.43 Crore in FY 2024-25. ### HSN Code 61052020 contributes 0.26% of Sub-Chapter 6105 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 6105, HSN Code 61052020 ranks #6 by export value — accounting for 0.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.39% share (rank #5). ## 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](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 (this hsn code) | ₹16 Cr | | #7 | [HSN Code 61059010: Of Other Textile Materials \| Of Silk](https://busy.in/hsn/hsn-61059010/) | < ₹1 Crore |