--- title: "HSN Code for Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000 | HSN 61072100 GST Rate" description: "Find HSN and GST Rates for 61072100 related to Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61072100/" --- # HSN Code 61072100: Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000 - [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 | | --- | --- | --- | --- | --- | | Night shirts and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Night shirts and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61072100 ? It includes Men's or Boys' Jackets of Synthetic Fibers ### How much GST applies to Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000? Under HSN 61072100, Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000 attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000 is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000? 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. ### Do e‑way bill and e‑invoice apply for Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000? 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. ### Any common misclassification issue with Cotton Night Shirts & Pyjamas: Sale Value Exceeding 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. ## India's trade performance: HSN Code 61072100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,532 Cr (+29.14% YoY) — 0.0416% of India's total exports - Imports: ₹15 Cr (+33.33% YoY) — 0.0002% of India's total imports - Trade balance: ₹1,517 Cr (Surplus); surplus rank #260 of 12657 HSN codes - Share of Sub-Chapter 6107: 26.04% of its exports; import side 9.10% - Rank within Sub-Chapter 6107: #2 of 18 by export value; import-side #4 ### Key metrics - Export CAGR: 6.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #362 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +34.09% in FY 2021-22 - Contribution to Sub-Ch. 6107: 26.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61072100 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 | 1,043.57 | 0.0457% | — | 25.42% | 10.09 | 0.0003% | — | 11.48% | +1,033.48 | #319 | | FY 2019-20 | 1,026.16 | 0.0466% | −1.67% | 26.78% | 9.71 | 0.0003% | −3.77% | 18.75% | +1,016.45 | #319 | | FY 2020-21 | 1,142.90 | 0.0531% | +11.38% | 28.42% | 11.68 | 0.0004% | +20.29% | 31.54% | +1,131.22 | #298 | | FY 2021-22 | 1,532.47 | 0.0488% | +34.09% | 28.52% | 16.13 | 0.0004% | +38.10% | 21.36% | +1,516.34 | #318 | | FY 2022-23 | 1,505.61 | 0.0416% | −1.75% | 30.06% | 18.64 | 0.0003% | +15.56% | 11.02% | +1,486.97 | #338 | | FY 2023-24 | 1,186.10 | 0.0328% | −21.22% | 26.13% | 11.13 | 0.0002% | −40.29% | 11.49% | +1,174.97 | #429 | | FY 2024-25 | 1,531.74 | 0.0416% | +29.14% | 26.04% | 14.84 | 0.0002% | +33.33% | 9.10% | +1,516.90 | #362 | - CAGR (7-year): exports 6.60%/yr, imports 6.64%/yr (consistently Surplus) ## Key trade insights: HSN Code 61072100 export-import analysis ### Consistent export growth: 6.60% CAGR over 7 years India's exports under HSN Code 61072100 have grown at a compound annual rate of 6.60% over 7 fiscal years, rising from ₹1,043.57 Crore in FY 2018-19 to ₹1,531.74 Crore in FY 2024-25. ### HSN Code 61072100 ranked #362 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61072100 ranks #362 out of 12657 HSN codes by total export value. Within Sub-Chapter 6107, it ranks #2 of 18. By trade surplus, it ranks #260 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61072100 exports The strongest single-year export movement for HSN Code 61072100 was recorded in FY 2021-22, when exports surged by 34.09% over the prior year. ### India maintains a trade surplus of ₹1,516.90 Crore in HSN Code 61072100 goods In FY 2024-25, India's exports of ₹1,531.74 Cr exceeded imports of ₹14.84 Cr, resulting in a trade surplus of ₹1,516.90 Crore — ranking #260 of 12657 by surplus magnitude. ### Import growth of 6.64% CAGR signals stable import dependency for Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000 India's imports under HSN Code 61072100 have grown at 6.64% CAGR, reaching ₹14.84 Crore in FY 2024-25. ### HSN Code 61072100 contributes 26.04% of Sub-Chapter 6107 exports — ranked #2 Among the 18 HSN codes under Sub-Chapter 6107, HSN Code 61072100 ranks #2 by export value — accounting for 26.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.10% share (rank #4). ## 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 (this hsn code) | ₹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 |