---
title: "HSN Code for Men's or Boys' Other Knitwear and Apparel | HSN 61089920 GST Rate"
description: "Find HSN and GST Rates for 61089920 related to Men's or Boys' Other Knitwear and Apparel with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61089920/"
---

# HSN Code 61089920: Men's or Boys' Other Knitwear and Apparel

- [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 wool or fine animal hair(sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% |
| Other : Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61089920 ?

It includes synthetic fibres

### Do e‑way bill and e‑invoice apply for Men's or Boys' Other Knitwear and Apparel?

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 should mixed supplies be billed when Men's or Boys' Other Knitwear and Apparel is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Men's or Boys' Other Knitwear and Apparel; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Men's or Boys' Other Knitwear and Apparel?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Men's or Boys' Other Knitwear and Apparel?

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.

### Any common misclassification issue with Men's or Boys' Other Knitwear and Apparel?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Men's or Boys' Other Knitwear and Apparel?

Under HSN 61089920, Men's or Boys' Other Knitwear and Apparel attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 61089920 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹5 Cr (−18.20% YoY) — 0.0001% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3721 of 12657 HSN codes
- Share of Sub-Chapter 6108: 0.10% of its exports; import side 0.00%
- Rank within Sub-Chapter 6108: #13 of 21 by export value

### Key metrics

- Export CAGR: 115.37% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6610 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +906.45% in FY 2021-22
- Contribution to Sub-Ch. 6108: 0.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61089920

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% | < ₹1 Crore | 0.0000% | — | 0.42% | −0.53 | #9496 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | < ₹1 Crore | 0.0000% | −98.28% | 0.01% | +0.09 | #9172 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +210.00% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.31 | #8580 |
| FY 2021-22 | 3.12 | 0.0001% | +906.45% | 0.07% | < ₹1 Crore | 0.0000% | — | 0.01% | +3.10 | #6865 |
| FY 2022-23 | 1.17 | 0.0000% | −62.50% | 0.03% | Nil | 0.0000% | −100.00% | 0.00% | +1.17 | #7966 |
| FY 2023-24 | 6.10 | 0.0002% | +421.37% | 0.15% | Nil | 0.0000% | — | 0.00% | +6.10 | #6336 |
| FY 2024-25 | 4.99 | 0.0001% | −18.20% | 0.10% | Nil | 0.0000% | — | 0.00% | +4.99 | #6610 |

- CAGR (7-year): exports 115.37%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 61089920 export-import analysis

### Consistent export growth: 115.37% CAGR over 7 years

India's exports under HSN Code 61089920 have grown at a compound annual rate of 115.37% over 7 fiscal years, rising from ₹0.05 Crore in FY 2018-19 to ₹4.99 Crore in FY 2024-25.

### HSN Code 61089920 ranked #6610 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61089920 ranks #6610 out of 12657 HSN codes by total export value. Within Sub-Chapter 6108, it ranks #13 of 21. By trade surplus, it ranks #3721 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 61089920 exports

The strongest single-year export movement for HSN Code 61089920 was recorded in FY 2021-22, when exports surged by 906.45% over the prior year.

### India maintains a trade surplus of ₹4.99 Crore in HSN Code 61089920 goods

In FY 2024-25, India's exports of ₹4.99 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹4.99 Crore — ranking #3721 of 12657 by surplus magnitude.

### HSN Code 61089920 contributes 0.10% of Sub-Chapter 6108 exports — ranked #13

Among the 21 HSN codes under Sub-Chapter 6108, HSN Code 61089920 ranks #13 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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 |
| #13 | HSN Code 61089920: Men's or Boys' Other Knitwear and Apparel (this hsn code) | ₹5 Cr |