--- title: "HSN Code for Cotton Briefs and Panties | HSN 61082100 GST Rate" description: "Find HSN and GST Rates for 61082100 related to Cotton Briefs and Panties with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61082100/" --- # HSN Code 61082100: Cotton Briefs and Panties - [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 6108: Women’s knitted garments](https://busy.in/hsn/sub-chapter-6108/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Briefs and panties : Of cotton (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Briefs and panties : Of cotton (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61082100 ? It includes Silk Briefs (Exceeding Rs. 1000) ### Any common misclassification issue with Cotton Briefs and Panties? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Cotton Briefs and Panties is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Briefs and Panties; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Cotton Briefs and Panties? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Cotton Briefs and Panties? 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 Cotton Briefs and Panties? 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. ### How much GST applies to Cotton Briefs and Panties? Under HSN 61082100, Cotton Briefs and Panties attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 61082100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,110 Cr (+0.75% YoY) — 0.0302% of India's total exports - Imports: ₹81 Cr (−16.06% YoY) — 0.0013% of India's total imports - Trade balance: ₹1,029 Cr (Surplus); surplus rank #345 of 12657 HSN codes - Share of Sub-Chapter 6108: 22.54% of its exports; import side 28.33% - Rank within Sub-Chapter 6108: #2 of 21 by export value; import-side #1 ### Key metrics - Export CAGR: 1.49% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #475 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +31.79% in FY 2021-22 - Contribution to Sub-Ch. 6108: 22.54% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61082100 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. 6108 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6108 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1,016.32 | 0.0445% | — | 24.84% | 31.08 | 0.0009% | — | 22.27% | +985.24 | #326 | | FY 2019-20 | 1,314.46 | 0.0597% | +29.34% | 29.52% | 35.07 | 0.0010% | +12.84% | 23.55% | +1,279.39 | #246 | | FY 2020-21 | 1,008.05 | 0.0469% | −23.31% | 25.80% | 29.75 | 0.0010% | −15.17% | 21.20% | +978.30 | #355 | | FY 2021-22 | 1,328.54 | 0.0423% | +31.79% | 28.39% | 76.23 | 0.0017% | +156.24% | 33.28% | +1,252.31 | #366 | | FY 2022-23 | 1,230.26 | 0.0340% | −7.40% | 27.81% | 167.66 | 0.0029% | +119.94% | 43.87% | +1,062.60 | #405 | | FY 2023-24 | 1,102.10 | 0.0305% | −10.42% | 26.64% | 96.85 | 0.0017% | −42.23% | 37.46% | +1,005.25 | #470 | | FY 2024-25 | 1,110.41 | 0.0302% | +0.75% | 22.54% | 81.30 | 0.0013% | −16.06% | 28.33% | +1,029.11 | #475 | - CAGR (7-year): exports 1.49%/yr, imports 17.38%/yr (consistently Surplus) ## Key trade insights: HSN Code 61082100 export-import analysis ### Consistent export growth: 1.49% CAGR over 7 years India's exports under HSN Code 61082100 have grown at a compound annual rate of 1.49% over 7 fiscal years, rising from ₹1,016.32 Crore in FY 2018-19 to ₹1,110.41 Crore in FY 2024-25. ### HSN Code 61082100 ranked #475 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61082100 ranks #475 out of 12657 HSN codes by total export value. Within Sub-Chapter 6108, it ranks #2 of 21. By trade surplus, it ranks #345 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61082100 exports The strongest single-year export movement for HSN Code 61082100 was recorded in FY 2021-22, when exports surged by 31.79% over the prior year. ### India maintains a trade surplus of ₹1,029.11 Crore in HSN Code 61082100 goods In FY 2024-25, India's exports of ₹1,110.41 Cr exceeded imports of ₹81.30 Cr, resulting in a trade surplus of ₹1,029.11 Crore — ranking #345 of 12657 by surplus magnitude. ### Import growth of 17.38% CAGR signals rising demand for Cotton Briefs and Panties India's imports under HSN Code 61082100 have grown at 17.38% CAGR, reaching ₹81.30 Crore in FY 2024-25. ### HSN Code 61082100 contributes 22.54% of Sub-Chapter 6108 exports — ranked #2 Among the 21 HSN codes under Sub-Chapter 6108, HSN Code 61082100 ranks #2 by export value — accounting for 22.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 28.33% share (rank #1). ## Related HSN Codes in Sub-Chapter 6108 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 61083100: Cotton Night Dresses & Pyjamas: Sale Value Over Rs. 1000](https://busy.in/hsn/hsn-61083100/) | ₹2,372 Cr | | #2 | HSN Code 61082100: Cotton Briefs and Panties (this hsn code) | ₹1,110 Cr | | #3 | [HSN Code 61083990: Other Cotton Knit Sweaters and Cardigans](https://busy.in/hsn/hsn-61083990/) | ₹849 Cr | | #4 | [HSN Code 61082990: Other Textile Briefs (Exceeding Rs. 1000)](https://busy.in/hsn/hsn-61082990/) | ₹271 Cr | | #5 | [HSN Code 61083210: Wool/Fine Animal Hair Nightshirts/Pyjamas (> ₹1000)](https://busy.in/hsn/hsn-61083210/) | ₹99 Cr | | #6 | [HSN Code 61082210: Men's or Boys' Cotton Knit Sweaters and Pullovers](https://busy.in/hsn/hsn-61082210/) | ₹70 Cr | | #7 | [HSN Code 61089990: Women's or Girls' Knitwear and Apparel](https://busy.in/hsn/hsn-61089990/) | ₹33 Cr | | #8 | [HSN Code 61081990: Other Knit Sweaters From Various Fibers](https://busy.in/hsn/hsn-61081990/) | ₹29 Cr | | #9 | [HSN Code 61089100: Cotton: Value > Rs. 1000](https://busy.in/hsn/hsn-61089100/) | ₹29 Cr | | #10 | [HSN Code 61083220: Man-made Fiber Nightdresses/Pyjamas (> ₹1000)](https://busy.in/hsn/hsn-61083220/) | ₹23 Cr |