HSN Code 61059090: Of Other Textile Materials | Other

HSN Code 61059090 represents Of Other Textile Materials | Other under GST classification. This code helps businesses identify Of Other Textile Materials | Other 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 Of Other Textile Materials | Other.

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Description of Goods for HSN Code 61059090

HSN Code 61059090 relates to the following description.

Description of Goods

Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)

Chapter

61 - Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6105 - Men’s or boys’ shirts, knitted or crocheted

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

Description of Goods

Of other textile materials : Other

Chapter

61 - Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6105 - Men’s or boys’ shirts, knitted or crocheted

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 61059090 not include?

Of Other Textile Materials | Other does not include products with the following descriptions.

Of cotton : Shirts, hand crocheted (sale value not exceeding Rs. 1000 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. 1000 per piece)

Of cotton : Knit shirts (other than T-shirts) and sweat shirts, other than which ever is higher hand crocheted

Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)

Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)

Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)

India’s Trade Performance — HSN Code 61059090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,304 Cr

+16.90% vs FY 2023-24

0.0354% of India’s total exports

India’s Imports

FY 2024-25

₹24 Cr

−16.51% vs FY 2023-24

0.0004% of India’s total imports

Trade Balance

FY 2024-25

₹1,279 Cr

Trade Surplus

Surplus rank #291 of 12657 HSN codes

% of Sub-Chapter 6105

FY 2024-25

21.32%

Share of Sub-Chapter 6105’s total exports in FY 2024-25

Import side: 4.31% of Sub-Chapter 6105’s imports

Rank Within Sub-Chapter 6105

FY 2024-25

#2 of 7

Position by export value among HSN codes in Sub-Chapter 6105

Import-side rank: #4 of 7

At a glance

11.25%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#416

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+34.53%

Peak Growth Year

FY 2022-23 · strongest single-year move

21.32%

Contribution to Sub-Ch. 6105

Share of Sub-Chapter 6105 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #479

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

FY 2019-20 Exp. Rank #420

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

FY 2020-21 Exp. Rank #562

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

FY 2021-22 Exp. Rank #582

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

FY 2022-23 Exp. Rank #487

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

FY 2023-24 Exp. Rank #463

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

FY 2024-25 Exp. Rank #416

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

CAGR · 7-Year

Exports

11.25% /yr

Imports

20.06% /yr

Consistently Surplus
Sub-Chapter 6105 total

reference, FY 2024-25

Export

₹6,112.85 Cr

Import

₹561.18 Cr

Trade Balance

+5,551.67

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.