HSN Code 61071990 represents Men's and Boys' Knitted Underpants and Briefs of Other Textile Materials under GST classification. This code helps businesses identify Men's and Boys' Knitted Underpants and Briefs of Other Textile Materials correctly for billing, taxation, and trade. With HSN Code 61071990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Men's and Boys' Knitted Underpants and Briefs of Other Textile Materials.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 61071990 relates to the following description.
Articles of apparel and clothing accessories, knitted or crocheted
Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted
Underpants and briefs : Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
2.5%
2.5%
5%
0%
Articles of apparel and clothing accessories, knitted or crocheted
Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted
Underpants and briefs : Of other textile materials : Other . (sale value exceeding Rs. 2,500 per piece)
9%
9%
18%
0%
Description of Goods
Underpants and briefs : Of other textile materials : Other (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 other textile materials : Other . (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 Underpants and Briefs of Other Textile Materials does not include products with the following descriptions.
Underpants and briefs : Of cotton (sale value not exceeding Rs. 2,500 per piece)
Underpants and briefs : Of cotton (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)
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 cotton (sale value not exceeding Rs. 2,500 per piece)
Underpants and briefs : Of cotton (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)
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)
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India’s Exports
FY 2025-26₹813 Cr
0.0208% of India’s total exports
India’s Imports
FY 2025-26₹165 Cr
0.0024% of India’s total imports
Trade Balance
FY 2025-26₹648 Cr
Surplus rank #551 of 12872 HSN codes
% of Sub-Chapter 6107
FY 2025-2612.81%
Share of Sub-Chapter 6107’s total exports in FY 2025-26
Import side: 57.01% of Sub-Chapter 6107’s imports
Rank Within Sub-Chapter 6107
FY 2025-26#3 of 18
Position by export value among HSN codes in Sub-Chapter 6107
Import-side rank: #1 of 18
At a glance
2.97%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#712
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+32.10%
Peak Growth Year
FY 2024-25 · strongest single-year move
12.81%
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
+656.62
Exports
662.18 ₹ Cr
0.0290% share
— YoY
16.13% of Sub-Ch. 6107
Imports
5.56 ₹ Cr
0.0002% share
— YoY
6.32% of Sub-Ch. 6107
Balance
+586.47
Exports
588.47 ₹ Cr
0.0267% share
−11.13% YoY
15.36% of Sub-Ch. 6107
Imports
2.00 ₹ Cr
0.0001% share
−64.03% YoY
3.86% of Sub-Ch. 6107
Balance
+611.72
Exports
612.28 ₹ Cr
0.0285% share
+4.05% YoY
15.22% of Sub-Ch. 6107
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−72.00% YoY
1.51% of Sub-Ch. 6107
Balance
+778.10
Exports
778.44 ₹ Cr
0.0248% share
+27.14% YoY
14.49% of Sub-Ch. 6107
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−39.29% YoY
0.45% of Sub-Ch. 6107
Balance
+732.60
Exports
734.05 ₹ Cr
0.0203% share
−5.70% YoY
14.66% of Sub-Ch. 6107
Imports
1.45 ₹ Cr
0.0000% share
+326.47% YoY
0.86% of Sub-Ch. 6107
Balance
+616.78
Exports
626.96 ₹ Cr
0.0173% share
−14.59% YoY
13.81% of Sub-Ch. 6107
Imports
10.18 ₹ Cr
0.0002% share
+602.07% YoY
10.51% of Sub-Ch. 6107
Balance
+792.32
Exports
828.23 ₹ Cr
0.0225% share
+32.10% YoY
14.08% of Sub-Ch. 6107
Imports
35.91 ₹ Cr
0.0006% share
+252.75% YoY
22.02% of Sub-Ch. 6107
Balance
+647.65
Exports
812.99 ₹ Cr
0.0208% share
−1.84% YoY
12.81% of Sub-Ch. 6107
Imports
165.34 ₹ Cr
0.0024% share
+360.43% YoY
57.01% of Sub-Ch. 6107
CAGR · 8-Year
Exports
2.97% /yr
Imports
62.36% /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 61071990 have grown at a compound annual rate of 2.97% over 8 fiscal years, rising from ₹662.18 Crore in FY 2018-19 to ₹812.99 Crore in FY 2025-26.
In FY 2025-26, HSN Code 61071990 ranks #712 out of 12872 HSN codes by total export value. Within Sub-Chapter 6107, it ranks #3 of 18. By trade surplus, it ranks #551 of 12872.
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.
In FY 2025-26, India's exports of ₹812.99 Cr exceeded imports of ₹165.34 Cr, resulting in a trade surplus of ₹647.65 Crore — ranking #551 of 12872 by surplus magnitude.
India's imports under HSN Code 61071990 have grown at 62.36% CAGR, reaching ₹165.34 Crore in FY 2025-26.
Among the 18 HSN codes under Sub-Chapter 6107, HSN Code 61071990 ranks #3 by export value — accounting for 12.81% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 57.01% share (rank #1).
Clear answers to common queries about HSN Code 61071990 and GST compliance.
It includes Artificial Fiber Night Shirts/Pyjamas (> Rs. 1000)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 61071990, Men's and Boys' Knitted Underpants and Briefs of Other Textile Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.