---
title: "HSN Code for Underpants of artificial fibres | HSN 61071220 GST Rate"
description: "Find HSN and GST Rates for 61071220 related to Underpants of artificial fibres with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61071220/"
---

# HSN Code 61071220: Underpants of artificial fibres

- [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 man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Underpants and briefs : Of man-made fibres : Of artificial fibres | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61071220 ?

It includes Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000

### How much GST applies to Underpants of artificial fibres?

Under HSN 61071220, Underpants of artificial fibres attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Underpants of artificial fibres?

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.

### How should mixed supplies be billed when Underpants of artificial fibres is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Underpants of artificial fibres; Nil for exempt items if applicable).

### Any common misclassification issue with Underpants of artificial fibres?

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

### Can we claim ITC on inputs used to trade Underpants of artificial fibres?

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

## India's trade performance: HSN Code 61071220 (FY 2024-25)

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

- Exports: ₹5 Cr (−72.69% YoY) — 0.0001% of India's total exports
- Imports: ₹5 Cr (+1,128.57% YoY) — 0.0001% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7470 of 12657 HSN codes
- Share of Sub-Chapter 6107: 0.08% of its exports; import side 3.16%
- Rank within Sub-Chapter 6107: #11 of 18 by export value; import-side #5

### Key metrics

- Export CAGR: -26.68% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6617 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +317.13% in FY 2021-22
- Contribution to Sub-Ch. 6107: 0.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61071220

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 | 31.99 | 0.0014% | — | 0.78% | 1.39 | 0.0000% | — | 1.58% | +30.60 | #3490 |
| FY 2019-20 | 8.39 | 0.0004% | −73.77% | 0.22% | < ₹1 Crore | 0.0000% | −46.76% | 1.43% | +7.65 | #5233 |
| FY 2020-21 | 2.16 | 0.0001% | −74.26% | 0.05% | < ₹1 Crore | 0.0000% | −33.78% | 1.32% | +1.67 | #6895 |
| FY 2021-22 | 9.01 | 0.0003% | +317.13% | 0.17% | < ₹1 Crore | 0.0000% | +93.88% | 1.26% | +8.06 | #5628 |
| FY 2022-23 | 6.37 | 0.0002% | −29.30% | 0.13% | < ₹1 Crore | 0.0000% | −47.37% | 0.30% | +5.87 | #6193 |
| FY 2023-24 | 18.20 | 0.0005% | +185.71% | 0.40% | < ₹1 Crore | 0.0000% | −16.00% | 0.43% | +17.78 | #4896 |
| FY 2024-25 | 4.97 | 0.0001% | −72.69% | 0.08% | 5.16 | 0.0001% | +1,128.57% | 3.16% | −0.19 | #6617 |

- CAGR (7-year): exports -26.68%/yr, imports 24.43%/yr (consistently Deficit)

## Key trade insights: HSN Code 61071220 export-import analysis

### Export decline: -26.68% CAGR over 7 years

India's exports under HSN Code 61071220 have declined at a compound annual rate of -26.68% over 7 fiscal years, falling from ₹31.99 Crore in FY 2018-19 to ₹4.97 Crore in FY 2024-25.

### HSN Code 61071220 ranked #6617 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61071220 ranks #6617 out of 12657 HSN codes by total export value. Within Sub-Chapter 6107, it ranks #11 of 18. By trade surplus, it ranks #7470 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 61071220 exports

The strongest single-year export movement for HSN Code 61071220 was recorded in FY 2021-22, when exports surged by 317.13% over the prior year.

### India records a trade deficit of ₹0.19 Crore in HSN Code 61071220 goods

In FY 2024-25, India's imports of ₹5.16 Cr exceeded exports of ₹4.97 Cr, resulting in a trade deficit of ₹0.19 Crore — ranking #7470 of 12657 by surplus magnitude.

### Import growth of 24.43% CAGR signals rising demand for Underpants of artificial fibres

India's imports under HSN Code 61071220 have grown at 24.43% CAGR, reaching ₹5.16 Crore in FY 2024-25.

### HSN Code 61071220 contributes 0.08% of Sub-Chapter 6107 exports — ranked #11

Among the 18 HSN codes under Sub-Chapter 6107, HSN Code 61071220 ranks #11 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.16% share (rank #5).

## 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](https://busy.in/hsn/hsn-61071100/) | ₹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 |
| #11 | HSN Code 61071220: Underpants of artificial fibres (this hsn code) | ₹5 Cr |