What products are classified under HSN 61079190 ?
It includes Other Textile Undergarments (Men’s/Boys’, >Rs. 1000)
HSN Code 61079190 represents Cotton garments over Rs. 1000 under GST classification. This code helps businesses identify Cotton garments over Rs. 1000 correctly for billing, taxation, and trade. With HSN Code 61079190, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton garments over Rs. 1000.
HSN Code 61079190 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6107 | Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted | Other : Of cotton : Other (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6107 | Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted | Other : Of cotton : Other (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% |
Description of goods
Other : Of cotton : Other (sale value not exceeding Rs. 1000 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
Description of goods
Other : Of cotton : Other (sale value exceeding Rs. 1000 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
Cotton garments over Rs. 1000 does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Underpants and briefs : Of cotton (sale value not exceeding Rs. 1000 per piece) | |
| Underpants and briefs : Of cotton | |
| Underpants and briefs : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece) | |
| Underpants and briefs : Of man-made fibres : Of synthetic fibres | |
| Underpants and briefs : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece) | |
| Underpants and briefs : Of man-made fibres : Of artificial fibres | |
| Underpants and briefs : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece) | |
| Underpants and briefs : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Underpants and briefs : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Underpants and briefs : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece). | |
| Night shirts and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece) | |
| Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Night shirts and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece) | |
| Night shirts and pyjamas : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Night shirts and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | |
| Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value exceeding Rs. 1000 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. 1000 per piece ) | |
| Other : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Of wool or fine animal hair(sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) |
Underpants and briefs : Of cotton (sale value not exceeding Rs. 1000 per piece)
Underpants and briefs : Of cotton
Underpants and briefs : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece)
Underpants and briefs : Of man-made fibres : Of synthetic fibres
Underpants and briefs : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece)
Underpants and briefs : Of man-made fibres : Of artificial fibres
Underpants and briefs : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece)
Underpants and briefs : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Underpants and briefs : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Underpants and briefs : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece).
Night shirts and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece)
Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Night shirts and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Night shirts and pyjamas : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Night shirts and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value not exceeding Rs. 1000 per piece )
Other : Of cotton : Gengis (Vests), other than hand crocheted (sale value exceeding Rs. 1000 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. 1000 per piece )
Other : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Of wool or fine animal hair(sale value not exceeding Rs. 1000 per piece )
Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Other : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
It includes Other Textile Undergarments (Men’s/Boys’, >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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton garments over Rs. 1000; Nil for exempt items if applicable).
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.
Under HSN 61079190, Cotton garments over Rs. 1000 attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.