--- title: "HSN Code for Other Cotton Knit Sweaters and Cardigans | HSN 61083990 GST Rate" description: "Find HSN and GST Rates for 61083990 related to Other Cotton Knit Sweaters and Cardigans with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61083990/" --- # HSN Code 61083990: Other Cotton Knit Sweaters and Cardigans - [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 other textile materials : Other(sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Night dresses and pyjamas : 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 61083990 ? It includes Artificial Fibre Undergarments (Women’s/Girls’, >Rs. 1000) ### Do e‑way bill and e‑invoice apply for Other Cotton Knit Sweaters and Cardigans? 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. ### Any common misclassification issue with Other Cotton Knit Sweaters and Cardigans? 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 Other Cotton Knit Sweaters and Cardigans is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Cotton Knit Sweaters and Cardigans; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Cotton Knit Sweaters and Cardigans? 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. ### Can we claim ITC on inputs used to trade Other Cotton Knit Sweaters and Cardigans? 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 Other Cotton Knit Sweaters and Cardigans? Under HSN 61083990, Other Cotton Knit Sweaters and Cardigans attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 61083990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹849 Cr (+17.85% YoY) — 0.0231% of India's total exports - Imports: ₹19 Cr (−19.24% YoY) — 0.0003% of India's total imports - Trade balance: ₹830 Cr (Surplus); surplus rank #410 of 12657 HSN codes - Share of Sub-Chapter 6108: 17.24% of its exports; import side 6.77% - Rank within Sub-Chapter 6108: #3 of 21 by export value; import-side #5 ### Key metrics - Export CAGR: 2.22% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #612 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +23.12% in FY 2021-22 - Contribution to Sub-Ch. 6108: 17.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61083990 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 | 744.36 | 0.0326% | — | 18.19% | 10.82 | 0.0003% | — | 7.75% | +733.54 | #441 | | FY 2019-20 | 764.24 | 0.0347% | +2.67% | 17.16% | 19.48 | 0.0006% | +80.04% | 13.08% | +744.76 | #449 | | FY 2020-21 | 630.55 | 0.0293% | −17.49% | 16.14% | 21.34 | 0.0007% | +9.55% | 15.21% | +609.21 | #552 | | FY 2021-22 | 776.33 | 0.0247% | +23.12% | 16.59% | 22.72 | 0.0005% | +6.47% | 9.92% | +753.61 | #573 | | FY 2022-23 | 632.19 | 0.0175% | −18.57% | 14.29% | 33.58 | 0.0006% | +47.80% | 8.79% | +598.61 | #764 | | FY 2023-24 | 720.59 | 0.0199% | +13.98% | 17.42% | 24.06 | 0.0004% | −28.35% | 9.31% | +696.53 | #685 | | FY 2024-25 | 849.25 | 0.0231% | +17.85% | 17.24% | 19.43 | 0.0003% | −19.24% | 6.77% | +829.82 | #612 | - CAGR (7-year): exports 2.22%/yr, imports 10.25%/yr (consistently Surplus) ## Key trade insights: HSN Code 61083990 export-import analysis ### Consistent export growth: 2.22% CAGR over 7 years India's exports under HSN Code 61083990 have grown at a compound annual rate of 2.22% over 7 fiscal years, rising from ₹744.36 Crore in FY 2018-19 to ₹849.25 Crore in FY 2024-25. ### HSN Code 61083990 ranked #612 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61083990 ranks #612 out of 12657 HSN codes by total export value. Within Sub-Chapter 6108, it ranks #3 of 21. By trade surplus, it ranks #410 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61083990 exports The strongest single-year export movement for HSN Code 61083990 was recorded in FY 2021-22, when exports surged by 23.12% over the prior year. ### India maintains a trade surplus of ₹829.82 Crore in HSN Code 61083990 goods In FY 2024-25, India's exports of ₹849.25 Cr exceeded imports of ₹19.43 Cr, resulting in a trade surplus of ₹829.82 Crore — ranking #410 of 12657 by surplus magnitude. ### Import growth of 10.25% CAGR signals rising demand for Other Cotton Knit Sweaters and Cardigans India's imports under HSN Code 61083990 have grown at 10.25% CAGR, reaching ₹19.43 Crore in FY 2024-25. ### HSN Code 61083990 contributes 17.24% of Sub-Chapter 6108 exports — ranked #3 Among the 21 HSN codes under Sub-Chapter 6108, HSN Code 61083990 ranks #3 by export value — accounting for 17.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.77% share (rank #5). ## 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](https://busy.in/hsn/hsn-61082100/) | ₹1,110 Cr | | #3 | HSN Code 61083990: Other Cotton Knit Sweaters and Cardigans (this hsn code) | ₹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 |