--- title: "HSN Code for Of Other Textile Materials | Other | HSN 61059090 GST Rate" description: "Find HSN and GST Rates for 61059090 related to Of Other Textile Materials | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61059090/" --- # HSN Code 61059090: Of Other Textile Materials | 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 other textile materials : Other (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Of other textile materials : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61059090 ? It includes Of man-made fibres : Of artificial fibres ### How should mixed supplies be billed when Of Other Textile Materials / Other 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 / Other; Nil for exempt items if applicable). ### How much GST applies to Of Other Textile Materials / Other? Under HSN 61059090, Of Other Textile Materials / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Of Other Textile Materials / 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. ### Can we claim ITC on inputs used to trade Of Other Textile Materials / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Of Other Textile Materials / 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. ### Any common misclassification issue with Of Other Textile Materials / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 61059090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,304 Cr (+16.90% YoY) — 0.0354% of India's total exports - Imports: ₹24 Cr (−16.51% YoY) — 0.0004% of India's total imports - Trade balance: ₹1,279 Cr (Surplus); surplus rank #291 of 12657 HSN codes - Share of Sub-Chapter 6105: 21.32% of its exports; import side 4.31% - Rank within Sub-Chapter 6105: #2 of 7 by export value; import-side #4 ### Key metrics - Export CAGR: 11.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #416 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +34.53% in FY 2022-23 - Contribution to Sub-Ch. 6105: 21.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61059090 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 | 687.63 | 0.0301% | — | 14.41% | 8.07 | 0.0002% | — | 3.86% | +679.56 | #479 | | FY 2019-20 | 798.59 | 0.0363% | +16.14% | 16.10% | 10.85 | 0.0003% | +34.45% | 5.01% | +787.74 | #420 | | FY 2020-21 | 621.42 | 0.0289% | −22.19% | 15.93% | 13.40 | 0.0005% | +23.50% | 7.61% | +608.02 | #562 | | FY 2021-22 | 768.01 | 0.0245% | +23.59% | 15.91% | 14.09 | 0.0003% | +5.15% | 4.46% | +753.92 | #582 | | FY 2022-23 | 1,033.22 | 0.0285% | +34.53% | 17.39% | 27.64 | 0.0005% | +96.17% | 5.07% | +1,005.58 | #487 | | FY 2023-24 | 1,115.12 | 0.0308% | +7.93% | 20.09% | 28.95 | 0.0005% | +4.74% | 6.18% | +1,086.17 | #463 | | FY 2024-25 | 1,303.56 | 0.0354% | +16.90% | 21.32% | 24.17 | 0.0004% | −16.51% | 4.31% | +1,279.39 | #416 | - CAGR (7-year): exports 11.25%/yr, imports 20.06%/yr (consistently Surplus) ## Key trade insights: HSN Code 61059090 export-import analysis ### Consistent export growth: 11.25% CAGR over 7 years India's exports under HSN Code 61059090 have grown at a compound annual rate of 11.25% over 7 fiscal years, rising from ₹687.63 Crore in FY 2018-19 to ₹1,303.56 Crore in FY 2024-25. ### HSN Code 61059090 ranked #416 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61059090 ranks #416 out of 12657 HSN codes by total export value. Within Sub-Chapter 6105, it ranks #2 of 7. By trade surplus, it ranks #291 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 61059090 exports The strongest single-year export movement for HSN Code 61059090 was recorded in FY 2022-23, when exports surged by 34.53% over the prior year. ### India maintains a trade surplus of ₹1,279.39 Crore in HSN Code 61059090 goods In FY 2024-25, India's exports of ₹1,303.56 Cr exceeded imports of ₹24.17 Cr, resulting in a trade surplus of ₹1,279.39 Crore — ranking #291 of 12657 by surplus magnitude. ### Import growth of 20.06% CAGR signals rising demand for Of Other Textile Materials | Other India's imports under HSN Code 61059090 have grown at 20.06% CAGR, reaching ₹24.17 Crore in FY 2024-25. ### HSN Code 61059090 contributes 21.32% of Sub-Chapter 6105 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 6105, HSN Code 61059090 ranks #2 by export value — accounting for 21.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.31% share (rank #4). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-61059010/) | < ₹1 Crore |