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HSN Code 61079110: Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests

HSN Code 61079110 represents Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests under GST classification. This code helps businesses identify Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests correctly for billing, taxation, and trade. With HSN Code 61079110, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests.

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Description of Goods for HSN Code 61079110

HSN Code 61079110 relates to the following description.

Description of Goods

Other : Of cotton : Gengis (Vests), other than hand crocheted (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

Other : Of cotton : Gengis (Vests), other than hand crocheted (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%

What does HSN Code 61079110 not include?

Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests 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)

Underpants and briefs : Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)

Underpants and briefs : Of other textile materials : Other . (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)

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 Trade Performance — HSN Code 61079110 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹281 Cr

+14.18% vs FY 2024-25

0.0072% of India’s total exports

India’s Imports

FY 2025-26

< ₹1 Crore

+1,150.00% vs FY 2024-25

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹280 Cr

Trade Surplus

Surplus rank #993 of 12872 HSN codes

% of Sub-Chapter 6107

FY 2025-26

4.43%

Share of Sub-Chapter 6107’s total exports in FY 2025-26

Import side: 0.26% of Sub-Chapter 6107’s imports

Rank Within Sub-Chapter 6107

FY 2025-26

#6 of 18

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

Import-side rank: #9 of 18

At a glance

38.29%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#1600

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+270.47%

Peak Growth Year

FY 2021-22 · strongest single-year move

4.43%

Contribution to Sub-Ch. 6107

Share of Sub-Chapter 6107 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 61079110

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #3614

Balance

+28.29

Exports

29.07 ₹ Cr

0.0013% share

— YoY

0.71% of Sub-Ch. 6107

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.89% of Sub-Ch. 6107

FY 2019-20 Exp. Rank #3368

Balance

+35.21

Exports

35.34 ₹ Cr

0.0016% share

+21.57% YoY

0.92% of Sub-Ch. 6107

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−83.33% YoY

0.25% of Sub-Ch. 6107

FY 2020-21 Exp. Rank #3720

Balance

+28.49

Exports

28.85 ₹ Cr

0.0013% share

−18.36% YoY

0.72% of Sub-Ch. 6107

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+176.92% YoY

0.97% of Sub-Ch. 6107

FY 2021-22 Exp. Rank #2321

Balance

+106.73

Exports

106.88 ₹ Cr

0.0034% share

+270.47% YoY

1.99% of Sub-Ch. 6107

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−58.33% YoY

0.20% of Sub-Ch. 6107

FY 2022-23 Exp. Rank #1581

Balance

+232.13

Exports

232.32 ₹ Cr

0.0064% share

+117.37% YoY

4.64% of Sub-Ch. 6107

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+26.67% YoY

0.11% of Sub-Ch. 6107

FY 2023-24 Exp. Rank #1703

Balance

+214.64

Exports

214.67 ₹ Cr

0.0059% share

−7.60% YoY

4.73% of Sub-Ch. 6107

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−84.21% YoY

0.03% of Sub-Ch. 6107

FY 2024-25 Exp. Rank #1635

Balance

+246.24

Exports

246.30 ₹ Cr

0.0067% share

+14.73% YoY

4.19% of Sub-Ch. 6107

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+100.00% YoY

0.04% of Sub-Ch. 6107

FY 2025-26 Exp. Rank #1600

Balance

+280.48

Exports

281.23 ₹ Cr

0.0072% share

+14.18% YoY

4.43% of Sub-Ch. 6107

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+1,150.00% YoY

0.26% of Sub-Ch. 6107

CAGR · 8-Year

Exports

38.29% /yr

Imports

−0.56% /yr

Consistently Surplus
Sub-Chapter 6107 total

reference, FY 2025-26

Export

₹6,344.29 Cr

Import

₹290.00 Cr

Trade Balance

+6,054.29

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

Key Trade Insights: HSN Code 61079110 Export-Import Analysis

Consistent Export Growth: 38.29% CAGR Over 8 Years

India's exports under HSN Code 61079110 have grown at a compound annual rate of 38.29% over 8 fiscal years, rising from ₹29.07 Crore in FY 2018-19 to ₹281.23 Crore in FY 2025-26.

HSN Code 61079110 Ranked #1600 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 61079110 ranks #1600 out of 12872 HSN codes by total export value. Within Sub-Chapter 6107, it ranks #6 of 18. By trade surplus, it ranks #993 of 12872.

FY 2021-22 Was the Strongest Growth Year for HSN Code 61079110 Exports

The strongest single-year export movement for HSN Code 61079110 was recorded in FY 2021-22, when exports surged by 270.47% over the prior year.

India Maintains a Trade Surplus of ₹280.48 Crore in HSN Code 61079110 Goods

In FY 2025-26, India's exports of ₹281.23 Cr exceeded imports of ₹0.75 Cr, resulting in a trade surplus of ₹280.48 Crore — ranking #993 of 12872 by surplus magnitude.

Import Growth of −0.56% CAGR Signals Stable Import Dependency for Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests

India's imports under HSN Code 61079110 have grown at −0.56% CAGR, reaching ₹0.75 Crore in FY 2025-26.

HSN Code 61079110 Contributes 4.43% of Sub-Chapter 6107 Exports — Ranked #6

Among the 18 HSN codes under Sub-Chapter 6107, HSN Code 61079110 ranks #6 by export value — accounting for 4.43% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.26% share (rank #9).

Frequently Asked Questions

Clear answers to common queries about HSN Code 61079110 and GST compliance.

What products are classified under HSN 61079110 ?

It includes Women's or Girls' Dresses of Synthetic Fibers

How should mixed supplies be billed when Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests; Nil for exempt items if applicable).

Any common misclassification issue with Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests?

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

Does packaging or labelling change the GST for Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests?

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 Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests?

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 Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests?

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

How much GST applies to Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests?

Under HSN 61079110, Men's and Boys' Cotton Vests, Excluding Hand-Crocheted Vests attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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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.