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HSN Code 61059090: Men's and Boys' Knitted Shirts of Other Textile Materials
HSN Code 61059090 represents Men's and Boys' Knitted Shirts of Other Textile Materials under GST classification. This code helps businesses identify Men's and Boys' Knitted Shirts of Other Textile Materials correctly for billing, taxation, and trade. With HSN Code 61059090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Men's and Boys' Knitted Shirts of Other Textile Materials.
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Description of Goods for HSN Code 61059090
HSN Code 61059090 relates to the following description.
What does HSN Code 61059090 not include?
Men's and Boys' Knitted Shirts of Other Textile Materials 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 cotton : Other (sale value not exceeding Rs. 2,500 per piece)
Of cotton : Other (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 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 cotton : Other (sale value not exceeding Rs. 2,500 per piece)
Of cotton : Other (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)
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India’s Trade Performance — HSN Code 61059090 in FY 2025-26
India’s Exports
FY 2025-26₹1,247 Cr
0.0320% of India’s total exports
India’s Imports
FY 2025-26₹28 Cr
0.0004% of India’s total imports
Trade Balance
FY 2025-26₹1,219 Cr
Surplus rank #320 of 12872 HSN codes
% of Sub-Chapter 6105
FY 2025-2620.20%
Share of Sub-Chapter 6105’s total exports in FY 2025-26
Import side: 4.04% of Sub-Chapter 6105’s imports
Rank Within Sub-Chapter 6105
FY 2025-26#2 of 7
Position by export value among HSN codes in Sub-Chapter 6105
Import-side rank: #4 of 7
At a glance
8.88%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#471
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+34.53%
Peak Growth Year
FY 2022-23 · strongest single-year move
20.20%
Contribution to Sub-Ch. 6105
Share of Sub-Chapter 6105 exports in FY 2025-26
India Export-Import Trade Statistics for HSN Code 61059090
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+679.56
Exports
687.63 ₹ Cr
0.0301% share
— YoY
14.41% of Sub-Ch. 6105
Imports
8.07 ₹ Cr
0.0002% share
— YoY
3.86% of Sub-Ch. 6105
Balance
+787.74
Exports
798.59 ₹ Cr
0.0363% share
+16.14% YoY
16.10% of Sub-Ch. 6105
Imports
10.85 ₹ Cr
0.0003% share
+34.45% YoY
5.01% of Sub-Ch. 6105
Balance
+608.02
Exports
621.42 ₹ Cr
0.0289% share
−22.19% YoY
15.93% of Sub-Ch. 6105
Imports
13.40 ₹ Cr
0.0005% share
+23.50% YoY
7.61% of Sub-Ch. 6105
Balance
+753.92
Exports
768.01 ₹ Cr
0.0245% share
+23.59% YoY
15.91% of Sub-Ch. 6105
Imports
14.09 ₹ Cr
0.0003% share
+5.15% YoY
4.46% of Sub-Ch. 6105
Balance
+1,005.58
Exports
1,033.22 ₹ Cr
0.0285% share
+34.53% YoY
17.39% of Sub-Ch. 6105
Imports
27.64 ₹ Cr
0.0005% share
+96.17% YoY
5.07% of Sub-Ch. 6105
Balance
+1,086.17
Exports
1,115.12 ₹ Cr
0.0308% share
+7.93% YoY
20.09% of Sub-Ch. 6105
Imports
28.95 ₹ Cr
0.0005% share
+4.74% YoY
6.18% of Sub-Ch. 6105
Balance
+1,279.39
Exports
1,303.56 ₹ Cr
0.0354% share
+16.90% YoY
21.32% of Sub-Ch. 6105
Imports
24.17 ₹ Cr
0.0004% share
−16.51% YoY
4.31% of Sub-Ch. 6105
Balance
+1,219.47
Exports
1,247.16 ₹ Cr
0.0320% share
−4.33% YoY
20.20% of Sub-Ch. 6105
Imports
27.69 ₹ Cr
0.0004% share
+14.56% YoY
4.04% of Sub-Ch. 6105
CAGR · 8-Year
Exports
8.88% /yr
Imports
19.26% /yr
reference, FY 2025-26
Export
₹6,173.78 Cr
Import
₹685.98 Cr
Trade Balance
+5,487.80
Key Trade Insights: HSN Code 61059090 Export-Import Analysis
Consistent Export Growth: 8.88% CAGR Over 8 Years
India's exports under HSN Code 61059090 have grown at a compound annual rate of 8.88% over 8 fiscal years, rising from ₹687.63 Crore in FY 2018-19 to ₹1,247.16 Crore in FY 2025-26.
HSN Code 61059090 Ranked #471 Among All 12872 HSN codes by Export Value
In FY 2025-26, HSN Code 61059090 ranks #471 out of 12872 HSN codes by total export value. Within Sub-Chapter 6105, it ranks #2 of 7. By trade surplus, it ranks #320 of 12872.
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 ₹1,219.47 Crore in HSN Code 61059090 Goods
In FY 2025-26, India's exports of ₹1,247.16 Cr exceeded imports of ₹27.69 Cr, resulting in a trade surplus of ₹1,219.47 Crore — ranking #320 of 12872 by surplus magnitude.
Import Growth of 19.26% CAGR Signals Rising Demand for Men's and Boys' Knitted Shirts of Other Textile Materials
India's imports under HSN Code 61059090 have grown at 19.26% CAGR, reaching ₹27.69 Crore in FY 2025-26.
HSN Code 61059090 Contributes 20.20% 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 20.20% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 4.04% share (rank #4).
Frequently Asked Questions
Clear answers to common queries about HSN Code 61059090 and GST compliance.
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.