--- title: "HSN Code for Cotton: Value > Rs. 1000 | HSN 61089100 GST Rate" description: "Find HSN and GST Rates for 61089100 related to Cotton: Value > Rs. 1000 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61089100/" --- # HSN Code 61089100: Cotton: Value > 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 | | --- | --- | --- | --- | --- | | Other : Of cotton (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Other : Of cotton (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 61089100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹29 Cr (+5.27% YoY) — 0.0008% of India's total exports - Imports: < ₹1 Crore (+40.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹28 Cr (Surplus); surplus rank #2588 of 12657 HSN codes - Share of Sub-Chapter 6108: 0.58% of its exports; import side 0.15% - Rank within Sub-Chapter 6108: #9 of 21 by export value; import-side #15 ### Key metrics - Export CAGR: -1.22% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4399 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +49.37% in FY 2019-20 - Contribution to Sub-Ch. 6108: 0.58% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61089100 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 | 30.77 | 0.0013% | — | 0.75% | < ₹1 Crore | 0.0000% | — | 0.22% | +30.46 | #3543 | | FY 2019-20 | 45.96 | 0.0021% | +49.37% | 1.03% | < ₹1 Crore | 0.0000% | +70.97% | 0.36% | +45.43 | #3003 | | FY 2020-21 | 34.32 | 0.0016% | −25.33% | 0.88% | < ₹1 Crore | 0.0000% | −84.91% | 0.06% | +34.24 | #3466 | | FY 2021-22 | 47.08 | 0.0015% | +37.18% | 1.01% | < ₹1 Crore | 0.0000% | +12.50% | 0.04% | +46.99 | #3441 | | FY 2022-23 | 32.12 | 0.0009% | −31.78% | 0.73% | < ₹1 Crore | 0.0000% | +388.89% | 0.12% | +31.68 | #4077 | | FY 2023-24 | 27.16 | 0.0008% | −15.44% | 0.66% | < ₹1 Crore | 0.0000% | −31.82% | 0.12% | +26.86 | #4373 | | FY 2024-25 | 28.59 | 0.0008% | +5.27% | 0.58% | < ₹1 Crore | 0.0000% | +40.00% | 0.15% | +28.17 | #4399 | - CAGR (7-year): exports -1.22%/yr, imports 5.19%/yr (consistently Surplus) ## Key trade insights: HSN Code 61089100 export-import analysis ### Export decline: -1.22% CAGR over 7 years India's exports under HSN Code 61089100 have declined at a compound annual rate of -1.22% over 7 fiscal years, falling from ₹30.77 Crore in FY 2018-19 to ₹28.59 Crore in FY 2024-25. ### HSN Code 61089100 ranked #4399 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61089100 ranks #4399 out of 12657 HSN codes by total export value. Within Sub-Chapter 6108, it ranks #9 of 21. By trade surplus, it ranks #2588 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 61089100 exports The strongest single-year export movement for HSN Code 61089100 was recorded in FY 2019-20, when exports surged by 49.37% over the prior year. ### India maintains a trade surplus of ₹28.17 Crore in HSN Code 61089100 goods In FY 2024-25, India's exports of ₹28.59 Cr exceeded imports of ₹0.42 Cr, resulting in a trade surplus of ₹28.17 Crore — ranking #2588 of 12657 by surplus magnitude. ### Import growth of 5.19% CAGR signals stable import dependency for Cotton: Value > Rs. 1000 India's imports under HSN Code 61089100 have grown at 5.19% CAGR, reaching ₹0.42 Crore in FY 2024-25. ### HSN Code 61089100 contributes 0.58% of Sub-Chapter 6108 exports — ranked #9 Among the 21 HSN codes under Sub-Chapter 6108, HSN Code 61089100 ranks #9 by export value — accounting for 0.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.15% share (rank #15). ## 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](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 (this hsn code) | ₹29 Cr | | #10 | [HSN Code 61083220: Man-made Fiber Nightdresses/Pyjamas (> ₹1000)](https://busy.in/hsn/hsn-61083220/) | ₹23 Cr |