What products are classified under HSN 61061000 ?
It includes Of Other Textile Materials | Of Silk
HSN Code 61061000 represents Of cotton under GST classification. This code helps businesses identify Of cotton correctly for billing, taxation, and trade. With HSN Code 61061000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of cotton.
HSN Code 61061000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6106 | Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted | Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6106 | Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted | Of cotton | 6% | 6% | 12% | 0% |
Of cotton does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece) | |
| Of man-made fibres : Of synthetic fibres | |
| Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece) | |
| Of man-made fibres : Of artificial fibres | |
| Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece) | |
| Of other textile materials : Of silk | |
| Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece) | |
| Of other textile materials : Of wool or fine animal hair | |
| Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece) | |
| Of other textile materials : Other |
Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Of man-made fibres : Of synthetic fibres
Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Of man-made fibres : Of artificial fibres
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of silk
Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Of wool or fine animal hair
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)
Of other textile materials : Other
It includes 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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 61061000, Of cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.