What products are classified under HSN 61089100 ?
It includes Silk Undergarments (Women’s/Girls’, >Rs. 1000)
HSN Code 61089100 represents Cotton: Value > Rs. 1000 under GST classification. This code helps businesses identify Cotton: Value > Rs. 1000 correctly for billing, taxation, and trade. With HSN Code 61089100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton: Value > Rs. 1000.
HSN Code 61089100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6108 | Women’S Or Girls’ Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted | Other : Of cotton (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6108 | Women’S Or Girls’ Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted | Other : Of cotton (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6108 | Women’S Or Girls’ Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted | Other : Of cotton (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted | 6108 | Women’S Or Girls’ Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted | Other : Of cotton (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% |
Description of goods
Other : Of cotton (sale value not exceeding Rs. 1000 per piece )
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6108 – Women’S Or Girls’ Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted
Description of goods
Other : Of cotton (sale value not exceeding Rs. 1000 per piece )
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6108 – Women’S Or Girls’ Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted
Description of goods
Other : Of cotton (sale value exceeding Rs. 1000 per piece)
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6108 – Women’S Or Girls’ Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted
Description of goods
Other : Of cotton (sale value exceeding Rs. 1000 per piece)
Chapter
61 – Articles of apparel and clothing accessories, knitted or crocheted
Sub Chapter
6108 – Women’S Or Girls’ Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted
Cotton: Value > Rs. 1000 does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Slips and petticoats : Of man-made fibres : Of synthetic fibres(sale value not exceeding Rs. 1000 per piece ) | |
| Slips and petticoats : Of man-made fibres : Of synthetic fibres(sale value not exceeding Rs. 1000 per piece ) | |
| Slips and petticoats : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Slips and petticoats : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Slips and petticoats : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Slips and petticoats : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Slips and petticoats : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Slips and petticoats : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Slips and petticoats : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Slips and petticoats : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Slips and petticoats : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Slips and petticoats : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Slips and petticoats : Of other textile materials : Of cotton (sale value not exceeding Rs. 1000 per piece ) | |
| Slips and petticoats : Of other textile materials : Of cotton (sale value not exceeding Rs. 1000 per piece ) | |
| Slips and petticoats : Of other textile materials : Of cotton (sale value exceeding Rs. 1000 per piece) | |
| Slips and petticoats : Of other textile materials : Of cotton (sale value exceeding Rs. 1000 per piece) | |
| Slips and petticoats : Of other textile materials : Of other fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Slips and petticoats : Of other textile materials : Of other fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Slips and petticoats : Of other textile materials : Of other fibres (sale value exceeding Rs. 1000 per piece) | |
| Slips and petticoats : Of other textile materials : Of other fibres (sale value exceeding Rs. 1000 per piece) | |
| Briefs and panties : Of cotton (sale value not exceeding Rs. 1000 per piece ) | |
| Briefs and panties : Of cotton (sale value not exceeding Rs. 1000 per piece ) | |
| Briefs and panties : Of cotton (sale value exceeding Rs. 1000 per piece) | |
| Briefs and panties : Of cotton (sale value exceeding Rs. 1000 per piece) | |
| Briefs and panties : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Briefs and panties : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Briefs and panties : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Briefs and panties : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Briefs and panties : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Briefs and panties : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Briefs and panties : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Briefs and panties : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Briefs and panties : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Briefs and panties : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Briefs and panties : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Briefs and panties : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Briefs and panties : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Briefs and panties : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece ) | |
| Briefs and panties : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | |
| Briefs and panties : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | |
| Night dresses and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece ) | |
| Night dresses and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece ) | |
| Night dresses and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece) | |
| Night dresses and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece) | |
| Night dresses and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Night dresses and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Night dresses and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Night dresses and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Night dresses and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Night dresses and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Night dresses and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Night dresses and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Night dresses and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Night dresses and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| Night dresses and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Night dresses and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | |
| Night dresses and pyjamas : Of other textile materials : Other(sale value not exceeding Rs. 1000 per piece ) | |
| Night dresses and pyjamas : Of other textile materials : Other(sale value not exceeding Rs. 1000 per piece ) | |
| Night dresses and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | |
| Night dresses and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | |
| Other : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Other : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece) | |
| Other : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Other : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | |
| 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 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 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 : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Of other textile materials (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of other textile materials : Of other textile materials (sale value not exceeding Rs. 1000 per piece ) | |
| Other : Of other textile materials : Of other textile materials (sale value exceeding Rs. 1000 per piece) | |
| Other : Of other textile materials : Of other textile materials (sale value exceeding Rs. 1000 per piece) |
Slips and petticoats : Of man-made fibres : Of synthetic fibres(sale value not exceeding Rs. 1000 per piece )
Slips and petticoats : Of man-made fibres : Of synthetic fibres(sale value not exceeding Rs. 1000 per piece )
Slips and petticoats : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Slips and petticoats : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Slips and petticoats : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Slips and petticoats : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Slips and petticoats : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Slips and petticoats : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Slips and petticoats : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Slips and petticoats : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Slips and petticoats : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Slips and petticoats : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Slips and petticoats : Of other textile materials : Of cotton (sale value not exceeding Rs. 1000 per piece )
Slips and petticoats : Of other textile materials : Of cotton (sale value not exceeding Rs. 1000 per piece )
Slips and petticoats : Of other textile materials : Of cotton (sale value exceeding Rs. 1000 per piece)
Slips and petticoats : Of other textile materials : Of cotton (sale value exceeding Rs. 1000 per piece)
Slips and petticoats : Of other textile materials : Of other fibres (sale value not exceeding Rs. 1000 per piece )
Slips and petticoats : Of other textile materials : Of other fibres (sale value not exceeding Rs. 1000 per piece )
Slips and petticoats : Of other textile materials : Of other fibres (sale value exceeding Rs. 1000 per piece)
Slips and petticoats : Of other textile materials : Of other fibres (sale value exceeding Rs. 1000 per piece)
Briefs and panties : Of cotton (sale value not exceeding Rs. 1000 per piece )
Briefs and panties : Of cotton (sale value not exceeding Rs. 1000 per piece )
Briefs and panties : Of cotton (sale value exceeding Rs. 1000 per piece)
Briefs and panties : Of cotton (sale value exceeding Rs. 1000 per piece)
Briefs and panties : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Briefs and panties : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Briefs and panties : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Briefs and panties : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Briefs and panties : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Briefs and panties : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Briefs and panties : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Briefs and panties : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Briefs and panties : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Briefs and panties : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Briefs and panties : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Briefs and panties : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Briefs and panties : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Briefs and panties : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Briefs and panties : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
Briefs and panties : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
Night dresses and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece )
Night dresses and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece )
Night dresses and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece)
Night dresses and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece)
Night dresses and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Night dresses and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Night dresses and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Night dresses and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Night dresses and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Night dresses and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Night dresses and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Night dresses and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Night dresses and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Night dresses and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Night dresses and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Night dresses and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Night dresses and pyjamas : Of other textile materials : Other(sale value not exceeding Rs. 1000 per piece )
Night dresses and pyjamas : Of other textile materials : Other(sale value not exceeding Rs. 1000 per piece )
Night dresses and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
Night dresses and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
Other : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Other : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Other : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Other : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Other : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Other : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Other : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Other : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
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 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 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 : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Of other textile materials (sale value not exceeding Rs. 1000 per piece )
Other : Of other textile materials : Of other textile materials (sale value not exceeding Rs. 1000 per piece )
Other : Of other textile materials : Of other textile materials (sale value exceeding Rs. 1000 per piece)
Other : Of other textile materials : Of other textile materials (sale value exceeding Rs. 1000 per piece)
It includes Silk Undergarments (Women’s/Girls’, >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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton: Value > Rs. 1000; Nil for exempt items if applicable).
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 61089100, Cotton: Value > Rs. 1000 attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.