--- title: "HSN Code for Silk Undergarments (Women’s/Girls’, >Rs. 1000) | HSN 61089910 GST Rate" description: "Find HSN and GST Rates for 61089910 related to Silk Undergarments (Women’s/Girls’, >Rs. 1000) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61089910/" --- # HSN Code 61089910: Silk Undergarments (Women’s/Girls’, >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 other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Other : Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61089910 ? It includes Cotton GST (value over Rs. 1000) ### Does packaging or labelling change the GST for Silk Undergarments (Women’s/Girls’, >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. ### Can we claim ITC on inputs used to trade Silk Undergarments (Women’s/Girls’, >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 should mixed supplies be billed when Silk Undergarments (Women’s/Girls’, >Rs. 1000) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Silk Undergarments (Women’s/Girls’, >Rs. 1000); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Silk Undergarments (Women’s/Girls’, >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. ### How much GST applies to Silk Undergarments (Women’s/Girls’, >Rs. 1000)? Under HSN 61089910, Silk Undergarments (Women’s/Girls’, >Rs. 1000) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with 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. ## India's trade performance: HSN Code 61089910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+66.67% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5186 of 12657 HSN codes - Share of Sub-Chapter 6108: 0.00% of its exports; import side 0.01% - Rank within Sub-Chapter 6108: #20 of 21 by export value; import-side #17 ### Key metrics - Export CAGR: 5.31% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9570 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +333.33% in FY 2020-21 - Contribution to Sub-Ch. 6108: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61089910 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 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.11 | #9141 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −72.73% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.03 | #9613 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +333.33% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.13 | #9098 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −76.92% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.02 | #9964 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +66.67% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.05 | #9890 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +80.00% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.09 | #9818 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +66.67% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.13 | #9570 | - CAGR (7-year): exports 5.31%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 61089910 export-import analysis ### Consistent export growth: 5.31% CAGR over 7 years India's exports under HSN Code 61089910 have grown at a compound annual rate of 5.31% over 7 fiscal years, rising from ₹0.11 Crore in FY 2018-19 to ₹0.15 Crore in FY 2024-25. ### HSN Code 61089910 ranked #9570 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61089910 ranks #9570 out of 12657 HSN codes by total export value. Within Sub-Chapter 6108, it ranks #20 of 21. By trade surplus, it ranks #5186 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 61089910 exports The strongest single-year export movement for HSN Code 61089910 was recorded in FY 2020-21, when exports surged by 333.33% over the prior year. ### India maintains a trade surplus of ₹0.13 Crore in HSN Code 61089910 goods In FY 2024-25, India's exports of ₹0.15 Cr exceeded imports of ₹0.02 Cr, resulting in a trade surplus of ₹0.13 Crore — ranking #5186 of 12657 by surplus magnitude. ### HSN Code 61089910 contributes 0.00% of Sub-Chapter 6108 exports — ranked #20 Among the 21 HSN codes under Sub-Chapter 6108, HSN Code 61089910 ranks #20 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #17). ## 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](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 | | #20 | HSN Code 61089910: Silk Undergarments (Women’s/Girls’, >Rs. 1000) (this hsn code) | < ₹1 Crore |