---
title: "HSN Code for Cotton Night Dresses & Pyjamas: Sale Value Over Rs. 1000 | HSN 61083100 GST Rate"
description: "Find HSN and GST Rates for 61083100 related to Cotton Night Dresses & Pyjamas: Sale Value Over Rs. 1000 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61083100/"
---

# HSN Code 61083100: Cotton Night Dresses & Pyjamas: Sale Value 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 6108: Women’s knitted garments](https://busy.in/hsn/sub-chapter-6108/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Night dresses and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% |
| Night dresses and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61083100 ?

It includes Men's or Boys' Cotton Knit Cardigans and Pullovers

### Do e‑way bill and e‑invoice apply for Cotton Night Dresses & Pyjamas: Sale Value 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.

### Does packaging or labelling change the GST for Cotton Night Dresses & Pyjamas: Sale Value 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.

### Any common misclassification issue with Cotton Night Dresses & Pyjamas: Sale Value 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.

### How much GST applies to Cotton Night Dresses & Pyjamas: Sale Value Over Rs. 1000?

Under HSN 61083100, Cotton Night Dresses & Pyjamas: Sale Value Over Rs. 1000 attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Cotton Night Dresses & Pyjamas: Sale Value 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 Night Dresses & Pyjamas: Sale Value Over Rs. 1000; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Cotton Night Dresses & Pyjamas: Sale Value 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.

## India's trade performance: HSN Code 61083100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2,372 Cr (+33.34% YoY) — 0.0644% of India's total exports
- Imports: ₹30 Cr (+62.00% YoY) — 0.0005% of India's total imports
- Trade balance: ₹2,342 Cr (Surplus); surplus rank #151 of 12657 HSN codes
- Share of Sub-Chapter 6108: 48.14% of its exports; import side 10.37%
- Rank within Sub-Chapter 6108: #1 of 21 by export value; import-side #4

### Key metrics

- Export CAGR: 4.05% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #224 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +33.34% in FY 2024-25
- Contribution to Sub-Ch. 6108: 48.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61083100

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 | 1,869.22 | 0.0818% | — | 45.69% | 13.92 | 0.0004% | — | 9.97% | +1,855.30 | #165 |
| FY 2019-20 | 1,840.33 | 0.0836% | −1.55% | 41.33% | 15.64 | 0.0005% | +12.36% | 10.50% | +1,824.69 | #175 |
| FY 2020-21 | 1,800.02 | 0.0837% | −2.19% | 46.08% | 15.64 | 0.0005% | 0.00% | 11.15% | +1,784.38 | #183 |
| FY 2021-22 | 2,057.09 | 0.0655% | +14.28% | 43.97% | 31.67 | 0.0007% | +102.49% | 13.82% | +2,025.42 | #231 |
| FY 2022-23 | 2,092.80 | 0.0578% | +1.74% | 47.32% | 45.39 | 0.0008% | +43.32% | 11.88% | +2,047.41 | #246 |
| FY 2023-24 | 1,778.86 | 0.0492% | −15.00% | 42.99% | 18.37 | 0.0003% | −59.53% | 7.11% | +1,760.49 | #285 |
| FY 2024-25 | 2,371.87 | 0.0644% | +33.34% | 48.14% | 29.76 | 0.0005% | +62.00% | 10.37% | +2,342.11 | #224 |

- CAGR (7-year): exports 4.05%/yr, imports 13.50%/yr (consistently Surplus)

## Key trade insights: HSN Code 61083100 export-import analysis

### Consistent export growth: 4.05% CAGR over 7 years

India's exports under HSN Code 61083100 have grown at a compound annual rate of 4.05% over 7 fiscal years, rising from ₹1,869.22 Crore in FY 2018-19 to ₹2,371.87 Crore in FY 2024-25.

### HSN Code 61083100 ranked #224 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61083100 ranks #224 out of 12657 HSN codes by total export value. Within Sub-Chapter 6108, it ranks #1 of 21. By trade surplus, it ranks #151 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 61083100 exports

The strongest single-year export movement for HSN Code 61083100 was recorded in FY 2024-25, when exports surged by 33.34% over the prior year.

### India maintains a trade surplus of ₹2,342.11 Crore in HSN Code 61083100 goods

In FY 2024-25, India's exports of ₹2,371.87 Cr exceeded imports of ₹29.76 Cr, resulting in a trade surplus of ₹2,342.11 Crore — ranking #151 of 12657 by surplus magnitude.

### Import growth of 13.50% CAGR signals rising demand for Cotton Night Dresses & Pyjamas: Sale Value Over Rs. 1000

India's imports under HSN Code 61083100 have grown at 13.50% CAGR, reaching ₹29.76 Crore in FY 2024-25.

### HSN Code 61083100 contributes 48.14% of Sub-Chapter 6108 exports — ranked #1

Among the 21 HSN codes under Sub-Chapter 6108, HSN Code 61083100 ranks #1 by export value — accounting for 48.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.37% share (rank #4).

## 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 (this hsn code) | ₹2,372 Cr |
| #2 | [HSN Code 61082100: Cotton Briefs and Panties](https://busy.in/hsn/hsn-61082100/) | ₹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 |