HSN Code 61071100 represents Men's and Boys' Knitted Cotton Underpants and Briefs under GST classification. This code helps businesses identify Men's and Boys' Knitted Cotton Underpants and Briefs correctly for billing, taxation, and trade. With HSN Code 61071100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Men's and Boys' Knitted Cotton Underpants and Briefs.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 61071100 relates to the following description.
Description of Goods
Underpants and briefs : Of cotton (sale value not exceeding Rs. 2,500 per piece)
Chapter
61 - Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6107 - Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Description of Goods
Underpants and briefs : Of cotton (sale value exceeding Rs. 2,500 per piece)
Chapter
61 - Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6107 - Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Men's and Boys' Knitted Cotton Underpants and Briefs does not include products with the following descriptions.
Underpants and briefs : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)
Underpants and briefs : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)
Underpants and briefs : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)
Underpants and briefs : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)
Underpants and briefs : Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)
Underpants and briefs : Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)
Underpants and briefs : Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
Underpants and briefs : Of other textile materials : Other . (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of cotton (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of cotton (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)
Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value not exceeding Rs. 2,500 per piece)
Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value exceeding Rs. 2,500 per piece)
Other : Of cotton : Other (sale value not exceeding Rs. 2,500 per piece)
Other : Of cotton : Other (sale value exceeding Rs. 2,500 per piece)
Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of synthetic fibres
Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of artificial fibres
Other : Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)
Other : Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)
Other : Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 2,500 per piece)
Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 2,500 per piece)
Other : Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
Other : Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)
Underpants and briefs : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)
Underpants and briefs : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)
Underpants and briefs : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)
Underpants and briefs : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)
Underpants and briefs : Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)
Underpants and briefs : Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)
Underpants and briefs : Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
Underpants and briefs : Of other textile materials : Other . (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of cotton (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of cotton (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
Night shirts and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)
Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value not exceeding Rs. 2,500 per piece)
Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value exceeding Rs. 2,500 per piece)
Other : Of cotton : Other (sale value not exceeding Rs. 2,500 per piece)
Other : Of cotton : Other (sale value exceeding Rs. 2,500 per piece)
Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of synthetic fibres
Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of artificial fibres
Other : Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)
Other : Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)
Other : Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 2,500 per piece)
Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 2,500 per piece)
Other : Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
Other : Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹1,632 Cr
0.0418% of India’s total exports
India’s Imports
FY 2025-26₹41 Cr
0.0006% of India’s total imports
Trade Balance
FY 2025-26₹1,591 Cr
Surplus rank #254 of 12872 HSN codes
% of Sub-Chapter 6107
FY 2025-2625.72%
Share of Sub-Chapter 6107’s total exports in FY 2025-26
Import side: 14.23% of Sub-Chapter 6107’s imports
Rank Within Sub-Chapter 6107
FY 2025-26#2 of 18
Position by export value among HSN codes in Sub-Chapter 6107
Import-side rank: #3 of 18
At a glance
1.39%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#372
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+20.35%
Peak Growth Year
FY 2021-22 · strongest single-year move
25.72%
Contribution to Sub-Ch. 6107
Share of Sub-Chapter 6107 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+1,435.91
Exports
1,481.41 ₹ Cr
0.0648% share
— YoY
36.08% of Sub-Ch. 6107
Imports
45.50 ₹ Cr
0.0013% share
— YoY
51.75% of Sub-Ch. 6107
Balance
+1,384.21
Exports
1,402.37 ₹ Cr
0.0637% share
−5.34% YoY
36.59% of Sub-Ch. 6107
Imports
18.16 ₹ Cr
0.0005% share
−60.09% YoY
35.07% of Sub-Ch. 6107
Balance
+1,323.57
Exports
1,335.22 ₹ Cr
0.0621% share
−4.79% YoY
33.20% of Sub-Ch. 6107
Imports
11.65 ₹ Cr
0.0004% share
−35.85% YoY
31.46% of Sub-Ch. 6107
Balance
+1,571.39
Exports
1,606.88 ₹ Cr
0.0512% share
+20.35% YoY
29.90% of Sub-Ch. 6107
Imports
35.49 ₹ Cr
0.0008% share
+204.64% YoY
47.00% of Sub-Ch. 6107
Balance
+1,321.53
Exports
1,412.39 ₹ Cr
0.0390% share
−12.10% YoY
28.20% of Sub-Ch. 6107
Imports
90.86 ₹ Cr
0.0016% share
+156.02% YoY
53.69% of Sub-Ch. 6107
Balance
+1,347.82
Exports
1,379.51 ₹ Cr
0.0381% share
−2.33% YoY
30.40% of Sub-Ch. 6107
Imports
31.69 ₹ Cr
0.0006% share
−65.12% YoY
32.71% of Sub-Ch. 6107
Balance
+1,529.84
Exports
1,559.99 ₹ Cr
0.0424% share
+13.08% YoY
26.52% of Sub-Ch. 6107
Imports
30.15 ₹ Cr
0.0005% share
−4.86% YoY
18.49% of Sub-Ch. 6107
Balance
+1,590.67
Exports
1,631.94 ₹ Cr
0.0418% share
+4.61% YoY
25.72% of Sub-Ch. 6107
Imports
41.27 ₹ Cr
0.0006% share
+36.88% YoY
14.23% of Sub-Ch. 6107
CAGR · 8-Year
Exports
1.39% /yr
Imports
−1.38% /yr
reference, FY 2025-26
Export
₹6,344.29 Cr
Import
₹290.00 Cr
Trade Balance
+6,054.29
India's exports under HSN Code 61071100 have grown at a compound annual rate of 1.39% over 8 fiscal years, rising from ₹1,481.41 Crore in FY 2018-19 to ₹1,631.94 Crore in FY 2025-26.
In FY 2025-26, HSN Code 61071100 ranks #372 out of 12872 HSN codes by total export value. Within Sub-Chapter 6107, it ranks #2 of 18. By trade surplus, it ranks #254 of 12872.
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.
In FY 2025-26, India's exports of ₹1,631.94 Cr exceeded imports of ₹41.27 Cr, resulting in a trade surplus of ₹1,590.67 Crore — ranking #254 of 12872 by surplus magnitude.
India's imports under HSN Code 61071100 have grown at −1.38% CAGR, reaching ₹41.27 Crore in FY 2025-26.
Among the 18 HSN codes under Sub-Chapter 6107, HSN Code 61071100 ranks #2 by export value — accounting for 25.72% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 14.23% share (rank #3).
Clear answers to common queries about HSN Code 61071100 and GST compliance.
It includes Men's or Boys' Shirts of Synthetic Fibers
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.
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 61071100, Underpants And Briefs / Of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.