--- title: "HSN Code for Other Men's or Boys' Shirts Made of Synthetic Fibers | HSN 61071990 GST Rate" description: "Find HSN and GST Rates for 61071990 related to Other Men's or Boys' Shirts Made of Synthetic Fibers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61071990/" --- # HSN Code 61071990: Other Men's or Boys' Shirts Made of Synthetic Fibers - [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 other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Underpants and briefs : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece). | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61071990 ? It includes Artificial Fiber Night Shirts/Pyjamas (> Rs. 1000) ### Any common misclassification issue with Other Men's or Boys' Shirts Made of Synthetic Fibers? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Other Men's or Boys' Shirts Made 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. ### Can we claim ITC on inputs used to trade Other Men's or Boys' Shirts Made of Synthetic Fibers? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other Men's or Boys' Shirts Made of Synthetic Fibers? 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 much GST applies to Other Men's or Boys' Shirts Made of Synthetic Fibers? Under HSN 61071990, Other Men's or Boys' Shirts Made of Synthetic Fibers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 61071990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹828 Cr (+32.10% YoY) — 0.0225% of India's total exports - Imports: ₹36 Cr (+252.75% YoY) — 0.0006% of India's total imports - Trade balance: ₹792 Cr (Surplus); surplus rank #431 of 12657 HSN codes - Share of Sub-Chapter 6107: 14.08% of its exports; import side 22.02% - Rank within Sub-Chapter 6107: #3 of 18 by export value; import-side #2 ### Key metrics - Export CAGR: 3.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #624 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +32.10% in FY 2024-25 - Contribution to Sub-Ch. 6107: 14.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61071990 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 | 662.18 | 0.0290% | — | 16.13% | 5.56 | 0.0002% | — | 6.32% | +656.62 | #500 | | FY 2019-20 | 588.47 | 0.0267% | −11.13% | 15.36% | 2.00 | 0.0001% | −64.03% | 3.86% | +586.47 | #560 | | FY 2020-21 | 612.28 | 0.0285% | +4.05% | 15.22% | < ₹1 Crore | 0.0000% | −72.00% | 1.51% | +611.72 | #568 | | FY 2021-22 | 778.44 | 0.0248% | +27.14% | 14.49% | < ₹1 Crore | 0.0000% | −39.29% | 0.45% | +778.10 | #572 | | FY 2022-23 | 734.05 | 0.0203% | −5.70% | 14.66% | 1.45 | 0.0000% | +326.47% | 0.86% | +732.60 | #658 | | FY 2023-24 | 626.96 | 0.0173% | −14.59% | 13.81% | 10.18 | 0.0002% | +602.07% | 10.51% | +616.78 | #784 | | FY 2024-25 | 828.23 | 0.0225% | +32.10% | 14.08% | 35.91 | 0.0006% | +252.75% | 22.02% | +792.32 | #624 | - CAGR (7-year): exports 3.80%/yr, imports 36.47%/yr (consistently Surplus) ## Key trade insights: HSN Code 61071990 export-import analysis ### Consistent export growth: 3.80% CAGR over 7 years India's exports under HSN Code 61071990 have grown at a compound annual rate of 3.80% over 7 fiscal years, rising from ₹662.18 Crore in FY 2018-19 to ₹828.23 Crore in FY 2024-25. ### HSN Code 61071990 ranked #624 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61071990 ranks #624 out of 12657 HSN codes by total export value. Within Sub-Chapter 6107, it ranks #3 of 18. By trade surplus, it ranks #431 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 61071990 exports The strongest single-year export movement for HSN Code 61071990 was recorded in FY 2024-25, when exports surged by 32.10% over the prior year. ### India maintains a trade surplus of ₹792.32 Crore in HSN Code 61071990 goods In FY 2024-25, India's exports of ₹828.23 Cr exceeded imports of ₹35.91 Cr, resulting in a trade surplus of ₹792.32 Crore — ranking #431 of 12657 by surplus magnitude. ### Import growth of 36.47% CAGR signals rising demand for Other Men's or Boys' Shirts Made of Synthetic Fibers India's imports under HSN Code 61071990 have grown at 36.47% CAGR, reaching ₹35.91 Crore in FY 2024-25. ### HSN Code 61071990 contributes 14.08% of Sub-Chapter 6107 exports — ranked #3 Among the 18 HSN codes under Sub-Chapter 6107, HSN Code 61071990 ranks #3 by export value — accounting for 14.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.02% share (rank #2). ## 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 (this hsn code) | ₹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 |