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 or export of Cotton: Value > Rs. 1000.

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Description of Goods for HSN Code 61089100

HSN Code 61089100 relates to the following description.

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%

What does HSN Code 61089100 not include?

Cotton: Value > Rs. 1000 does not include products with the following descriptions.

HSN Code 61081110

Slips and petticoats : Of man-made fibres : Of synthetic fibres(sale value not exceeding Rs. 1000 per piece )

HSN Code 61081110

Slips and petticoats : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61081120

Slips and petticoats : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )

HSN Code 61081120

Slips and petticoats : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61081910

Slips and petticoats : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )

HSN Code 61081910

Slips and petticoats : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)

HSN Code 61081920

Slips and petticoats : Of other textile materials : Of cotton (sale value not exceeding Rs. 1000 per piece )

HSN Code 61081920

Slips and petticoats : Of other textile materials : Of cotton (sale value exceeding Rs. 1000 per piece)

HSN Code 61081990

Slips and petticoats : Of other textile materials : Of other fibres (sale value not exceeding Rs. 1000 per piece )

HSN Code 61081990

Slips and petticoats : Of other textile materials : Of other fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61082100

Briefs and panties : Of cotton (sale value not exceeding Rs. 1000 per piece )

HSN Code 61082210

Briefs and panties : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )

HSN Code 61082210

Briefs and panties : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61082220

Briefs and panties : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )

HSN Code 61082220

Briefs and panties : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61082910

Briefs and panties : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )

HSN Code 61082910

Briefs and panties : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)

HSN Code 61082990

Briefs and panties : Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )

HSN Code 61082990

Briefs and panties : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)

HSN Code 61083100

Night dresses and pyjamas : Of cotton (sale value not exceeding Rs. 1000 per piece )

HSN Code 61083100

Night dresses and pyjamas : Of cotton (sale value exceeding Rs. 1000 per piece)

HSN Code 61083210

Night dresses and pyjamas : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )

HSN Code 61083210

Night dresses and pyjamas : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61083220

Night dresses and pyjamas : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )

HSN Code 61083220

Night dresses and pyjamas : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61083910

Night dresses and pyjamas : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )

HSN Code 61083910

Night dresses and pyjamas : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)

HSN Code 61083990

Night dresses and pyjamas : Of other textile materials : Other(sale value not exceeding Rs. 1000 per piece )

HSN Code 61083990

Night dresses and pyjamas : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)

HSN Code 61089210

Other : Of man-made fibres : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )

HSN Code 61089210

Other : Of man-made fibres : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61089220

Other : Of man-made fibres : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )

HSN Code 61089220

Other : Of man-made fibres : Of artificial fibres (sale value exceeding Rs. 1000 per piece)

HSN Code 61089910

Other : Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )

HSN Code 61089910

Other : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)

HSN Code 61089920

Other : Of other textile materials : Of wool or fine animal hair(sale value not exceeding Rs. 1000 per piece )

HSN Code 61089920

Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)

HSN Code 61089990

Other : Of other textile materials : Of other textile materials (sale value not exceeding Rs. 1000 per piece )

HSN Code 61089990

Other : Of other textile materials : Of other textile materials (sale value exceeding Rs. 1000 per piece)

India’s Trade Performance — HSN Code 61089100 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹29 Cr

+5.27% vs FY 2023-24

0.0008% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

+40.00% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹28 Cr

Trade Surplus

Surplus rank #2588 of 12657 HSN codes

% of Sub-Chapter 6108

FY 2024-25

0.58%

Share of Sub-Chapter 6108’s total exports in FY 2024-25

Import side: 0.15% of Sub-Chapter 6108’s imports

Rank Within Sub-Chapter 6108

FY 2024-25

#9 of 21

Position by export value among HSN codes in Sub-Chapter 6108

Import-side rank: #15 of 21

At a glance

−1.22%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#4399

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+49.37%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.58%

Contribution to Sub-Ch. 6108

Share of Sub-Chapter 6108 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #3543

Balance

+30.46

Exports

30.77 ₹ Cr

0.0013% share

— YoY

0.75% of Sub-Ch. 6108

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.22% of Sub-Ch. 6108

FY 2019-20 Exp. Rank #3003

Balance

+45.43

Exports

45.96 ₹ Cr

0.0021% share

+49.37% YoY

1.03% of Sub-Ch. 6108

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+70.97% YoY

0.36% of Sub-Ch. 6108

FY 2020-21 Exp. Rank #3466

Balance

+34.24

Exports

34.32 ₹ Cr

0.0016% share

−25.33% YoY

0.88% of Sub-Ch. 6108

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−84.91% YoY

0.06% of Sub-Ch. 6108

FY 2021-22 Exp. Rank #3441

Balance

+46.99

Exports

47.08 ₹ Cr

0.0015% share

+37.18% YoY

1.01% of Sub-Ch. 6108

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+12.50% YoY

0.04% of Sub-Ch. 6108

FY 2022-23 Exp. Rank #4077

Balance

+31.68

Exports

32.12 ₹ Cr

0.0009% share

−31.78% YoY

0.73% of Sub-Ch. 6108

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+388.89% YoY

0.12% of Sub-Ch. 6108

FY 2023-24 Exp. Rank #4373

Balance

+26.86

Exports

27.16 ₹ Cr

0.0008% share

−15.44% YoY

0.66% of Sub-Ch. 6108

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−31.82% YoY

0.12% of Sub-Ch. 6108

FY 2024-25 Exp. Rank #4399

Balance

+28.17

Exports

28.59 ₹ Cr

0.0008% share

+5.27% YoY

0.58% of Sub-Ch. 6108

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+40.00% YoY

0.15% of Sub-Ch. 6108

CAGR · 7-Year

Exports

−1.22% /yr

Imports

5.19% /yr

Consistently Surplus
Sub-Chapter 6108 total

reference, FY 2024-25

Export

₹4,926.98 Cr

Import

₹286.97 Cr

Trade Balance

+4,640.01

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 61089100 and GST compliance.

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.