HSN Code 61061000: Of cotton

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 or export of Of cotton.

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Description of Goods for HSN Code 61061000

HSN Code 61061000 relates to the following description.

Description of Goods

Of cotton (sale value not exceeding Rs. 1000 per piece)

Chapter

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

Sub Chapter

6106 - Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

Description of Goods

Of cotton

Chapter

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

Sub Chapter

6106 - Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 61061000 not include?

Of cotton does not include products with the following descriptions.

HSN Code 61062010

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

HSN Code 61062020

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

HSN Code 61069010

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

HSN Code 61069020

Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece)

HSN Code 61069090

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

India’s Trade Performance — HSN Code 61061000 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

₹749 Cr

+11.74% vs FY 2023-24

0.0204% of India’s total exports

India’s Imports

FY 2024-25

₹42 Cr

+40.13% vs FY 2023-24

0.0007% of India’s total imports

Trade Balance

FY 2024-25

₹707 Cr

Trade Surplus

Surplus rank #464 of 12657 HSN codes

% of Sub-Chapter 6106

FY 2024-25

53.84%

Share of Sub-Chapter 6106’s total exports in FY 2024-25

Import side: 20.19% of Sub-Chapter 6106’s imports

Rank Within Sub-Chapter 6106

FY 2024-25

#1 of 6

Position by export value among HSN codes in Sub-Chapter 6106

Import-side rank: #3 of 6

At a glance

3.43%

Export CAGR

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

#686

National Export Rank

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

+25.42%

Peak Growth Year

FY 2021-22 · strongest single-year move

53.84%

Contribution to Sub-Ch. 6106

Share of Sub-Chapter 6106 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 61061000

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 #537

Balance

+589.69

Exports

611.77 ₹ Cr

0.0268% share

— YoY

53.79% of Sub-Ch. 6106

Imports

22.08 ₹ Cr

0.0006% share

— YoY

15.00% of Sub-Ch. 6106

FY 2019-20 Exp. Rank #588

Balance

+531.34

Exports

553.88 ₹ Cr

0.0252% share

−9.46% YoY

56.57% of Sub-Ch. 6106

Imports

22.54 ₹ Cr

0.0007% share

+2.08% YoY

17.51% of Sub-Ch. 6106

FY 2020-21 Exp. Rank #709

Balance

+462.87

Exports

478.90 ₹ Cr

0.0223% share

−13.54% YoY

64.24% of Sub-Ch. 6106

Imports

16.03 ₹ Cr

0.0006% share

−28.88% YoY

20.22% of Sub-Ch. 6106

FY 2021-22 Exp. Rank #732

Balance

+568.75

Exports

600.65 ₹ Cr

0.0191% share

+25.42% YoY

59.53% of Sub-Ch. 6106

Imports

31.90 ₹ Cr

0.0007% share

+99.00% YoY

22.41% of Sub-Ch. 6106

FY 2022-23 Exp. Rank #681

Balance

+682.60

Exports

716.55 ₹ Cr

0.0198% share

+19.30% YoY

60.02% of Sub-Ch. 6106

Imports

33.95 ₹ Cr

0.0006% share

+6.43% YoY

21.03% of Sub-Ch. 6106

FY 2023-24 Exp. Rank #733

Balance

+640.25

Exports

670.45 ₹ Cr

0.0185% share

−6.43% YoY

55.07% of Sub-Ch. 6106

Imports

30.20 ₹ Cr

0.0005% share

−11.05% YoY

18.75% of Sub-Ch. 6106

FY 2024-25 Exp. Rank #686

Balance

+706.82

Exports

749.14 ₹ Cr

0.0204% share

+11.74% YoY

53.84% of Sub-Ch. 6106

Imports

42.32 ₹ Cr

0.0007% share

+40.13% YoY

20.19% of Sub-Ch. 6106

CAGR · 7-Year

Exports

3.43% /yr

Imports

11.45% /yr

Consistently Surplus
Sub-Chapter 6106 total

reference, FY 2024-25

Export

₹1,391.43 Cr

Import

₹209.66 Cr

Trade Balance

+1,181.77

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

Key Trade Insights: HSN Code 61061000 Export-Import Analysis

Consistent Export Growth: 3.43% CAGR Over 7 Years

India's exports under HSN Code 61061000 have grown at a compound annual rate of 3.43% over 7 fiscal years, rising from ₹611.77 Crore in FY 2018-19 to ₹749.14 Crore in FY 2024-25.

HSN Code 61061000 Ranked #686 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 61061000 ranks #686 out of 12657 HSN codes by total export value. Within Sub-Chapter 6106, it ranks #1 of 6. By trade surplus, it ranks #464 of 12657.

FY 2021-22 Was the Strongest Growth Year for HSN Code 61061000 Exports

The strongest single-year export movement for HSN Code 61061000 was recorded in FY 2021-22, when exports surged by 25.42% over the prior year.

India Maintains a Trade Surplus of ₹706.82 Crore in HSN Code 61061000 Goods

In FY 2024-25, India's exports of ₹749.14 Cr exceeded imports of ₹42.32 Cr, resulting in a trade surplus of ₹706.82 Crore — ranking #464 of 12657 by surplus magnitude.

Import Growth of 11.45% CAGR Signals Rising Demand for Of cotton

India's imports under HSN Code 61061000 have grown at 11.45% CAGR, reaching ₹42.32 Crore in FY 2024-25.

HSN Code 61061000 Contributes 53.84% of Sub-Chapter 6106 Exports — Ranked #1

Among the 6 HSN codes under Sub-Chapter 6106, HSN Code 61061000 ranks #1 by export value — accounting for 53.84% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.19% share (rank #3).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 61061000 and GST compliance.

What products are classified under HSN 61061000 ?

It includes Of Other Textile Materials | Of Silk

Any common misclassification issue with Of cotton?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Does packaging or labelling change the GST for Of cotton?

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.

Can we claim ITC on inputs used to trade Of cotton?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Do e‑way bill and e‑invoice apply for Of cotton?

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.

How much GST applies to Of cotton?

Under HSN 61061000, Of cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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.