HSN Code 61071100: Underpants And Briefs | Of Cotton

HSN Code 61071100 represents Underpants And Briefs | Of Cotton under GST classification. This code helps businesses identify Underpants And Briefs | Of Cotton 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 Underpants And Briefs | Of Cotton.

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Description of Goods for HSN Code 61071100

HSN Code 61071100 relates to the following description.

Description of Goods

Underpants and briefs : Of cotton (sale value not exceeding Rs. 1000 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

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

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 61071100 not include?

Underpants And Briefs | Of Cotton does not include products with the following descriptions.

HSN Code 61071210

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

HSN Code 61071220

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

HSN Code 61071910

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

HSN Code 61071910

Underpants and briefs : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)

HSN Code 61071990

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

HSN Code 61071990

Underpants and briefs : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece).

HSN Code 61072100

Night shirts and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece )

HSN Code 61072100

Night shirts and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece)

HSN Code 61072210

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

HSN Code 61072210

Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61072220

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

HSN Code 61072220

Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61072910

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

HSN Code 61072910

Night shirts and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)

HSN Code 61072920

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

HSN Code 61072920

Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)

HSN Code 61072990

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

HSN Code 61072990

Night shirts and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)

HSN Code 61079110

Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value not exceeding Rs. 1000 per piece )

HSN Code 61079110

Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value exceeding Rs. 1000 per piece)

HSN Code 61079210

Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of synthetic fibres

HSN Code 61079220

Mens or boys underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted - other :of man-made fibres : of artificial fibres

HSN Code 61079910

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

HSN Code 61079910

Other : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)

HSN Code 61079920

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

HSN Code 61079920

Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)

HSN Code 61079990

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

HSN Code 61079990

Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)

India’s Trade Performance — HSN Code 61071100 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

₹1,560 Cr

+13.08% vs FY 2023-24

0.0424% of India’s total exports

India’s Imports

FY 2024-25

₹30 Cr

−4.86% vs FY 2023-24

0.0005% of India’s total imports

Trade Balance

FY 2024-25

₹1,530 Cr

Trade Surplus

Surplus rank #259 of 12657 HSN codes

% of Sub-Chapter 6107

FY 2024-25

26.52%

Share of Sub-Chapter 6107’s total exports in FY 2024-25

Import side: 18.49% of Sub-Chapter 6107’s imports

Rank Within Sub-Chapter 6107

FY 2024-25

#1 of 18

Position by export value among HSN codes in Sub-Chapter 6107

Import-side rank: #3 of 18

At a glance

0.87%

Export CAGR

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

#357

National Export Rank

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

+20.35%

Peak Growth Year

FY 2021-22 · strongest single-year move

26.52%

Contribution to Sub-Ch. 6107

Share of Sub-Chapter 6107 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #221

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

FY 2019-20 Exp. Rank #233

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

FY 2020-21 Exp. Rank #253

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

FY 2021-22 Exp. Rank #303

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

FY 2022-23 Exp. Rank #362

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

FY 2023-24 Exp. Rank #375

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

FY 2024-25 Exp. Rank #357

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

CAGR · 7-Year

Exports

0.87% /yr

Imports

−6.63% /yr

Consistently Surplus
Sub-Chapter 6107 total

reference, FY 2024-25

Export

₹5,882.15 Cr

Import

₹163.05 Cr

Trade Balance

+5,719.10

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

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 61071100 and GST compliance.

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.

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.