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 or export of Cotton garments over Rs. 1000.
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HSN Code 61079190 relates to the following description.
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
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
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
CGST
6%
SGST
6%
IGST
12%
CESS
0%
Cotton garments over Rs. 1000 does not include products with the following descriptions.
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 : Other (sale value not 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 : Other (sale value not exceeding Rs. 1000 per piece )
Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
India’s Exports
FY 2024-25₹156 Cr
0.0043% of India’s total exports
India’s Imports
FY 2024-25₹4 Cr
0.0001% of India’s total imports
Trade Balance
FY 2024-25₹152 Cr
Surplus rank #1324 of 12657 HSN codes
% of Sub-Chapter 6107
FY 2024-252.66%
Share of Sub-Chapter 6107’s total exports in FY 2024-25
Import side: 2.48% of Sub-Chapter 6107’s imports
Rank Within Sub-Chapter 6107
FY 2024-25#7 of 18
Position by export value among HSN codes in Sub-Chapter 6107
Import-side rank: #7 of 18
At a glance
62.72%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#2110
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+115.34%
Peak Growth Year
FY 2022-23 · strongest single-year move
2.66%
Contribution to Sub-Ch. 6107
Share of Sub-Chapter 6107 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+1.26
Exports
8.43 ₹ Cr
0.0004% share
— YoY
0.21% of Sub-Ch. 6107
Imports
7.17 ₹ Cr
0.0002% share
— YoY
8.15% of Sub-Ch. 6107
Balance
+2.22
Exports
7.88 ₹ Cr
0.0004% share
−6.52% YoY
0.21% of Sub-Ch. 6107
Imports
5.66 ₹ Cr
0.0002% share
−21.06% YoY
10.93% of Sub-Ch. 6107
Balance
+8.87
Exports
11.50 ₹ Cr
0.0005% share
+45.94% YoY
0.29% of Sub-Ch. 6107
Imports
2.63 ₹ Cr
0.0001% share
−53.53% YoY
7.10% of Sub-Ch. 6107
Balance
+19.62
Exports
22.68 ₹ Cr
0.0007% share
+97.22% YoY
0.42% of Sub-Ch. 6107
Imports
3.06 ₹ Cr
0.0001% share
+16.35% YoY
4.05% of Sub-Ch. 6107
Balance
+43.82
Exports
48.84 ₹ Cr
0.0013% share
+115.34% YoY
0.98% of Sub-Ch. 6107
Imports
5.02 ₹ Cr
0.0001% share
+64.05% YoY
2.97% of Sub-Ch. 6107
Balance
+77.17
Exports
79.39 ₹ Cr
0.0022% share
+62.55% YoY
1.75% of Sub-Ch. 6107
Imports
2.22 ₹ Cr
0.0000% share
−55.78% YoY
2.29% of Sub-Ch. 6107
Balance
+152.43
Exports
156.47 ₹ Cr
0.0043% share
+97.09% YoY
2.66% of Sub-Ch. 6107
Imports
4.04 ₹ Cr
0.0001% share
+81.98% YoY
2.48% of Sub-Ch. 6107
CAGR · 7-Year
Exports
62.72% /yr
Imports
−9.12% /yr
reference, FY 2024-25
Export
₹5,882.15 Cr
Import
₹163.05 Cr
Trade Balance
+5,719.10
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.
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.
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.
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.
India's imports under HSN Code 61079190 have grown at −9.12% CAGR, reaching ₹4.04 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 61079190 and GST compliance.
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.