--- title: "HSN Code for Other Textile Undergarments (Men’s/Boys’, >Rs. 1000) | HSN 61079990 GST Rate" description: "Find HSN and GST Rates for 61079990 related to Other Textile Undergarments (Men’s/Boys’, >Rs. 1000) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61079990/" --- # HSN Code 61079990: Other Textile Undergarments (Men’s/Boys’, >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 other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Other : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61079990 ? It includes Men's or Boys' Synthetic Fiber Knit Sweaters ### How should mixed supplies be billed when Other Textile Undergarments (Men’s/Boys’, >Rs. 1000) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Textile Undergarments (Men’s/Boys’, >Rs. 1000); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Textile Undergarments (Men’s/Boys’, >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. ### Any common misclassification issue with 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. ### Do e‑way bill and e‑invoice apply for Other Textile Undergarments (Men’s/Boys’, >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. ### Does packaging or labelling change the GST for Other Textile Undergarments (Men’s/Boys’, >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. ## India's trade performance: HSN Code 61079990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹21 Cr (+45.95% YoY) — 0.0006% of India's total exports - Imports: ₹2 Cr (+75.49% YoY) — 0.0000% of India's total imports - Trade balance: ₹19 Cr (Surplus); surplus rank #2837 of 12657 HSN codes - Share of Sub-Chapter 6107: 0.36% of its exports; import side 1.10% - Rank within Sub-Chapter 6107: #9 of 18 by export value; import-side #9 ### Key metrics - Export CAGR: 0.21% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4791 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +47.43% in FY 2019-20 - Contribution to Sub-Ch. 6107: 0.36% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61079990 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 | 20.98 | 0.0009% | — | 0.51% | < ₹1 Crore | 0.0000% | — | 0.65% | +20.41 | #4047 | | FY 2019-20 | 30.93 | 0.0014% | +47.43% | 0.81% | < ₹1 Crore | 0.0000% | +3.51% | 1.14% | +30.34 | #3562 | | FY 2020-21 | 27.16 | 0.0013% | −12.19% | 0.68% | < ₹1 Crore | 0.0000% | −33.90% | 1.05% | +26.77 | #3791 | | FY 2021-22 | 32.72 | 0.0010% | +20.47% | 0.61% | 1.40 | 0.0000% | +258.97% | 1.85% | +31.32 | #3938 | | FY 2022-23 | 15.22 | 0.0004% | −53.48% | 0.30% | < ₹1 Crore | 0.0000% | −31.43% | 0.57% | +14.26 | #5041 | | FY 2023-24 | 14.56 | 0.0004% | −4.34% | 0.32% | 1.02 | 0.0000% | +6.25% | 1.05% | +13.54 | #5206 | | FY 2024-25 | 21.25 | 0.0006% | +45.95% | 0.36% | 1.79 | 0.0000% | +75.49% | 1.10% | +19.46 | #4791 | - CAGR (7-year): exports 0.21%/yr, imports 21.01%/yr (consistently Surplus) ## Key trade insights: HSN Code 61079990 export-import analysis ### Consistent export growth: 0.21% CAGR over 7 years India's exports under HSN Code 61079990 have grown at a compound annual rate of 0.21% over 7 fiscal years, rising from ₹20.98 Crore in FY 2018-19 to ₹21.25 Crore in FY 2024-25. ### HSN Code 61079990 ranked #4791 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61079990 ranks #4791 out of 12657 HSN codes by total export value. Within Sub-Chapter 6107, it ranks #9 of 18. By trade surplus, it ranks #2837 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 61079990 exports The strongest single-year export movement for HSN Code 61079990 was recorded in FY 2019-20, when exports surged by 47.43% over the prior year. ### India maintains a trade surplus of ₹19.46 Crore in HSN Code 61079990 goods In FY 2024-25, India's exports of ₹21.25 Cr exceeded imports of ₹1.79 Cr, resulting in a trade surplus of ₹19.46 Crore — ranking #2837 of 12657 by surplus magnitude. ### Import growth of 21.01% CAGR signals rising demand for Other Textile Undergarments (Men’s/Boys’, >Rs. 1000) India's imports under HSN Code 61079990 have grown at 21.01% CAGR, reaching ₹1.79 Crore in FY 2024-25. ### HSN Code 61079990 contributes 0.36% of Sub-Chapter 6107 exports — ranked #9 Among the 18 HSN codes under Sub-Chapter 6107, HSN Code 61079990 ranks #9 by export value — accounting for 0.36% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.10% share (rank #9). ## 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](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) (this hsn code) | ₹21 Cr | | #10 | [HSN Code 61072220: Artificial Fiber Night Shirts/Pyjamas (> Rs. 1000)](https://busy.in/hsn/hsn-61072220/) | ₹5 Cr |