HSN Code 61089100: Cotton: Value > 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.

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Description of Goods for 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

CGST 2.5%
SGST 2.5%
IGST 5%
CESS 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

CGST 2.5%
SGST 2.5%
IGST 5%
CESS 0%

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

CGST 6%
SGST 6%
IGST 12%
CESS 0%

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

CGST 6%
SGST 6%
IGST 12%
CESS 0%

What does HSN Code 61089100 not include?

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)

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FAQs for HSN Code 61089100

What products are classified under HSN 61089100 ?

It includes Silk Undergarments (Women’s/Girls’, >Rs. 1000)

Any common misclassification issue with Cotton: Value > 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 should mixed supplies be billed when Cotton: Value > 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: Value > Rs. 1000; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Cotton: Value > 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.

How much GST applies to Cotton: Value > Rs. 1000?

Under HSN 61089100, Cotton: Value > Rs. 1000 attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Cotton: Value > 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: Value > 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.

Important Disclaimer

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.

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