---
title: "HSN Code for Underpants And Briefs | Of Cotton | HSN 61071100 GST Rate"
description: "Find HSN and GST Rates for 61071100 related to Underpants And Briefs | Of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61071100/"
---

# HSN Code 61071100: Underpants And Briefs | Of Cotton

- [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 6107: Men’s underpants & nightwear](https://busy.in/hsn/sub-chapter-6107/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Underpants and briefs : Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Underpants and briefs : Of cotton | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61071100 ?

It includes Men's or Boys' Shirts of Synthetic Fibers

### Do e‑way bill and e‑invoice apply for Underpants And Briefs / 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 should mixed supplies be billed when Underpants And Briefs / Of Cotton is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Underpants And Briefs / Of Cotton; Nil for exempt items if applicable).

### Any common misclassification issue with Underpants And Briefs / 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.

### How much GST applies to Underpants And Briefs / Of Cotton?

Under HSN 61071100, Underpants And Briefs / Of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Underpants And Briefs / 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.

## India's trade performance: HSN Code 61071100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,560 Cr (+13.08% YoY) — 0.0424% of India's total exports
- Imports: ₹30 Cr (−4.86% YoY) — 0.0005% of India's total imports
- Trade balance: ₹1,530 Cr (Surplus); surplus rank #259 of 12657 HSN codes
- Share of Sub-Chapter 6107: 26.52% of its exports; import side 18.49%
- Rank within Sub-Chapter 6107: #1 of 18 by export value; import-side #3

### Key metrics

- Export CAGR: 0.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #357 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +20.35% in FY 2021-22
- Contribution to Sub-Ch. 6107: 26.52% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61071100

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. 6107 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6107 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,481.41 | 0.0648% | — | 36.08% | 45.50 | 0.0013% | — | 51.75% | +1,435.91 | #221 |
| FY 2019-20 | 1,402.37 | 0.0637% | −5.34% | 36.59% | 18.16 | 0.0005% | −60.09% | 35.07% | +1,384.21 | #233 |
| FY 2020-21 | 1,335.22 | 0.0621% | −4.79% | 33.20% | 11.65 | 0.0004% | −35.85% | 31.46% | +1,323.57 | #253 |
| FY 2021-22 | 1,606.88 | 0.0512% | +20.35% | 29.90% | 35.49 | 0.0008% | +204.64% | 47.00% | +1,571.39 | #303 |
| FY 2022-23 | 1,412.39 | 0.0390% | −12.10% | 28.20% | 90.86 | 0.0016% | +156.02% | 53.69% | +1,321.53 | #362 |
| FY 2023-24 | 1,379.51 | 0.0381% | −2.33% | 30.40% | 31.69 | 0.0006% | −65.12% | 32.71% | +1,347.82 | #375 |
| FY 2024-25 | 1,559.99 | 0.0424% | +13.08% | 26.52% | 30.15 | 0.0005% | −4.86% | 18.49% | +1,529.84 | #357 |

- CAGR (7-year): exports 0.87%/yr, imports -6.63%/yr (consistently Surplus)

## Key trade insights: HSN Code 61071100 export-import analysis

### Consistent export growth: 0.87% CAGR over 7 years

India's exports under HSN Code 61071100 have grown at a compound annual rate of 0.87% over 7 fiscal years, rising from ₹1,481.41 Crore in FY 2018-19 to ₹1,559.99 Crore in FY 2024-25.

### HSN Code 61071100 ranked #357 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61071100 ranks #357 out of 12657 HSN codes by total export value. Within Sub-Chapter 6107, it ranks #1 of 18. By trade surplus, it ranks #259 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 61071100 exports

The strongest single-year export movement for HSN Code 61071100 was recorded in FY 2021-22, when exports surged by 20.35% over the prior year.

### India maintains a trade surplus of ₹1,529.84 Crore in HSN Code 61071100 goods

In FY 2024-25, India's exports of ₹1,559.99 Cr exceeded imports of ₹30.15 Cr, resulting in a trade surplus of ₹1,529.84 Crore — ranking #259 of 12657 by surplus magnitude.

### Import growth of -6.63% CAGR signals stable import dependency for Underpants And Briefs | Of Cotton

India's imports under HSN Code 61071100 have grown at -6.63% CAGR, reaching ₹30.15 Crore in FY 2024-25.

### HSN Code 61071100 contributes 26.52% of Sub-Chapter 6107 exports — ranked #1

Among the 18 HSN codes under Sub-Chapter 6107, HSN Code 61071100 ranks #1 by export value — accounting for 26.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.49% share (rank #3).

## Related HSN Codes in Sub-Chapter 6107

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 61071100: Underpants And Briefs \| Of Cotton (this hsn code) | ₹1,560 Cr |
| #2 | [HSN Code 61072100: Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000](https://busy.in/hsn/hsn-61072100/) | ₹1,532 Cr |
| #3 | [HSN Code 61071990: Other Men's or Boys' Shirts Made of Synthetic Fibers](https://busy.in/hsn/hsn-61071990/) | ₹828 Cr |
| #4 | [HSN Code 61071210: Synthetic underpants](https://busy.in/hsn/hsn-61071210/) | ₹721 Cr |
| #5 | [HSN Code 61072990: Other Men's or Boys' Jackets Made of Synthetic Fibers](https://busy.in/hsn/hsn-61072990/) | ₹676 Cr |
| #6 | [HSN Code 61079110: Women's or Girls' Suits and Ensembles](https://busy.in/hsn/hsn-61079110/) | ₹246 Cr |
| #7 | [HSN Code 61079190: Cotton garments over Rs. 1000](https://busy.in/hsn/hsn-61079190/) | ₹156 Cr |
| #8 | [HSN Code 61072210: Women's or Girls' Blouses and Shirts of Synthetic Fibers](https://busy.in/hsn/hsn-61072210/) | ₹128 Cr |
| #9 | [HSN Code 61079990: Other Textile Undergarments (Men’s/Boys’, >Rs. 1000)](https://busy.in/hsn/hsn-61079990/) | ₹21 Cr |
| #10 | [HSN Code 61072220: Artificial Fiber Night Shirts/Pyjamas (> Rs. 1000)](https://busy.in/hsn/hsn-61072220/) | ₹5 Cr |