--- title: "HSN Code for Of Other Textile Materials | Of Silk | HSN 61059010 GST Rate" description: "Find HSN and GST Rates for 61059010 related to Of Other Textile Materials | Of Silk with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61059010/" --- # HSN Code 61059010: Of Other Textile Materials | Of Silk - [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 other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Of other textile materials : Of silk | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61059010 ? It includes Of man-made fibres : Of synthetic fibres ### How much GST applies to Of Other Textile Materials / Of Silk? Under HSN 61059010, Of Other Textile Materials / Of Silk attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Of Other Textile Materials / Of Silk? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Of Other Textile Materials / Of Silk is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of Other Textile Materials / Of Silk; Nil for exempt items if applicable). ### Any common misclassification issue with Of Other Textile Materials / Of Silk? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for 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. ## India's trade performance: HSN Code 61059010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total exports - Imports: ₹1 Cr (+60.53% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7860 of 12657 HSN codes - Share of Sub-Chapter 6105: 0.01% of its exports; import side 0.22% - Rank within Sub-Chapter 6105: #7 of 7 by export value; import-side #7 ### Key metrics - Export CAGR: -19.27% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9089 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +600.00% in FY 2021-22 - Contribution to Sub-Ch. 6105: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61059010 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 | 1.30 | 0.0001% | — | 0.03% | < ₹1 Crore | 0.0000% | — | 0.08% | +1.13 | #7375 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −74.62% | 0.01% | < ₹1 Crore | 0.0000% | +11.76% | 0.09% | +0.14 | #8506 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −93.94% | 0.00% | < ₹1 Crore | 0.0000% | +294.74% | 0.43% | −0.73 | #9824 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +600.00% | 0.00% | < ₹1 Crore | 0.0000% | −42.67% | 0.14% | −0.29 | #9373 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +300.00% | 0.01% | < ₹1 Crore | 0.0000% | +39.53% | 0.11% | −0.04 | #8594 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −35.71% | 0.01% | < ₹1 Crore | 0.0000% | +26.67% | 0.16% | −0.40 | #9058 | | FY 2024-25 | < ₹1 Crore | 0.0000% | 0.00% | 0.01% | 1.22 | 0.0000% | +60.53% | 0.22% | −0.86 | #9089 | - CAGR (7-year): exports -19.27%/yr, imports 38.88%/yr (consistently Deficit) ## Key trade insights: HSN Code 61059010 export-import analysis ### Export decline: -19.27% CAGR over 7 years India's exports under HSN Code 61059010 have declined at a compound annual rate of -19.27% over 7 fiscal years, falling from ₹1.30 Crore in FY 2018-19 to ₹0.36 Crore in FY 2024-25. ### HSN Code 61059010 ranked #9089 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61059010 ranks #9089 out of 12657 HSN codes by total export value. Within Sub-Chapter 6105, it ranks #7 of 7. By trade surplus, it ranks #7860 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61059010 exports The strongest single-year export movement for HSN Code 61059010 was recorded in FY 2021-22, when exports surged by 600.00% over the prior year. ### India records a trade deficit of ₹0.86 Crore in HSN Code 61059010 goods In FY 2024-25, India's imports of ₹1.22 Cr exceeded exports of ₹0.36 Cr, resulting in a trade deficit of ₹0.86 Crore — ranking #7860 of 12657 by surplus magnitude. ### Import growth of 38.88% CAGR signals rising demand for Of Other Textile Materials | Of Silk India's imports under HSN Code 61059010 have grown at 38.88% CAGR, reaching ₹1.22 Crore in FY 2024-25. ### HSN Code 61059010 contributes 0.01% of Sub-Chapter 6105 exports — ranked #7 Among the 7 HSN codes under Sub-Chapter 6105, HSN Code 61059010 ranks #7 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.22% share (rank #7). ## 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](https://busy.in/hsn/hsn-61052020/) | ₹16 Cr | | #7 | HSN Code 61059010: Of Other Textile Materials \| Of Silk (this hsn code) | < ₹1 Crore |