--- title: "HSN Code for Cotton garments over Rs. 1000 | HSN 61079190 GST Rate" description: "Find HSN and GST Rates for 61079190 related to Cotton garments over Rs. 1000 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61079190/" --- # HSN Code 61079190: Cotton garments over 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 | | --- | --- | --- | --- | --- | | Other : Of cotton : Other (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Other : Of cotton : Other (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61079190 ? It includes Other Textile Undergarments (Men’s/Boys’, >Rs. 1000) ### Any common misclassification issue with Cotton garments over 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. ### Does packaging or labelling change the GST for Cotton garments over 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. ### How should mixed supplies be billed when Cotton garments over 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 garments over Rs. 1000; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Cotton garments over 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. ### Can we claim ITC on inputs used to trade Cotton garments over Rs. 1000? 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 Cotton garments over Rs. 1000? Under HSN 61079190, Cotton garments over Rs. 1000 attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 61079190 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹156 Cr (+97.09% YoY) — 0.0043% of India's total exports - Imports: ₹4 Cr (+81.98% YoY) — 0.0001% of India's total imports - Trade balance: ₹152 Cr (Surplus); surplus rank #1324 of 12657 HSN codes - Share of Sub-Chapter 6107: 2.66% of its exports; import side 2.48% - Rank within Sub-Chapter 6107: #7 of 18 by export value; import-side #7 ### Key metrics - Export CAGR: 62.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2110 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +115.34% in FY 2022-23 - Contribution to Sub-Ch. 6107: 2.66% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61079190 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 | 8.43 | 0.0004% | — | 0.21% | 7.17 | 0.0002% | — | 8.15% | +1.26 | #5200 | | FY 2019-20 | 7.88 | 0.0004% | −6.52% | 0.21% | 5.66 | 0.0002% | −21.06% | 10.93% | +2.22 | #5316 | | FY 2020-21 | 11.50 | 0.0005% | +45.94% | 0.29% | 2.63 | 0.0001% | −53.53% | 7.10% | +8.87 | #4889 | | FY 2021-22 | 22.68 | 0.0007% | +97.22% | 0.42% | 3.06 | 0.0001% | +16.35% | 4.05% | +19.62 | #4428 | | FY 2022-23 | 48.84 | 0.0013% | +115.34% | 0.98% | 5.02 | 0.0001% | +64.05% | 2.97% | +43.82 | #3507 | | FY 2023-24 | 79.39 | 0.0022% | +62.55% | 1.75% | 2.22 | 0.0000% | −55.78% | 2.29% | +77.17 | #2877 | | FY 2024-25 | 156.47 | 0.0043% | +97.09% | 2.66% | 4.04 | 0.0001% | +81.98% | 2.48% | +152.43 | #2110 | - CAGR (7-year): exports 62.72%/yr, imports -9.12%/yr (consistently Surplus) ## Key trade insights: HSN Code 61079190 export-import analysis ### Consistent export growth: 62.72% CAGR over 7 years India's exports under HSN Code 61079190 have grown at a compound annual rate of 62.72% over 7 fiscal years, rising from ₹8.43 Crore in FY 2018-19 to ₹156.47 Crore in FY 2024-25. ### HSN Code 61079190 ranked #2110 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61079190 ranks #2110 out of 12657 HSN codes by total export value. Within Sub-Chapter 6107, it ranks #7 of 18. By trade surplus, it ranks #1324 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 61079190 exports The strongest single-year export movement for HSN Code 61079190 was recorded in FY 2022-23, when exports surged by 115.34% over the prior year. ### India maintains a trade surplus of ₹152.43 Crore in HSN Code 61079190 goods In FY 2024-25, India's exports of ₹156.47 Cr exceeded imports of ₹4.04 Cr, resulting in a trade surplus of ₹152.43 Crore — ranking #1324 of 12657 by surplus magnitude. ### Import growth of -9.12% CAGR signals stable import dependency for Cotton garments over Rs. 1000 India's imports under HSN Code 61079190 have grown at -9.12% CAGR, reaching ₹4.04 Crore in FY 2024-25. ### HSN Code 61079190 contributes 2.66% of Sub-Chapter 6107 exports — ranked #7 Among the 18 HSN codes under Sub-Chapter 6107, HSN Code 61079190 ranks #7 by export value — accounting for 2.66% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.48% share (rank #7). ## 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](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 (this hsn code) | ₹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 |