HSN Code 61091000: Cotton GST (value over Rs. 1000)

HSN Code 61091000 represents Cotton GST (value over Rs. 1000) under GST classification. This code helps businesses identify Cotton GST (value over Rs. 1000) correctly for billing, taxation, and trade. With HSN Code 61091000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cotton GST (value over Rs. 1000).

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Description of Goods for Cotton GST (value over Rs. 1000)

HSN Code 61091000 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 6109 T-Shirts, Singlets And Other Vests, Knitted Or Crocheted 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 6109 T-Shirts, Singlets And Other Vests, Knitted Or Crocheted 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 6109 T-Shirts, Singlets And Other Vests, Knitted Or Crocheted Of cotton (sale value exceeding Rs. 1000 per piece) 6% 6% 12% 0%
61 Articles of apparel and clothing accessories, knitted or crocheted 6109 T-Shirts, Singlets And Other Vests, Knitted Or Crocheted Of cotton (sale value exceeding Rs. 1000 per piece) 6% 6% 12% 0%

Description of goods

Of cotton (sale value not exceeding Rs. 1000 per piece )

Chapter

61 – Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6109 – T-Shirts, Singlets And Other Vests, Knitted Or Crocheted

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

Description of goods

Of cotton (sale value not exceeding Rs. 1000 per piece )

Chapter

61 – Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6109 – T-Shirts, Singlets And Other Vests, Knitted Or Crocheted

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

Description of goods

Of cotton (sale value exceeding Rs. 1000 per piece)

Chapter

61 – Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6109 – T-Shirts, Singlets And Other Vests, Knitted Or Crocheted

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

Description of goods

Of cotton (sale value exceeding Rs. 1000 per piece)

Chapter

61 – Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6109 – T-Shirts, Singlets And Other Vests, Knitted Or Crocheted

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

What does HSN Code 61091000 not include?

Cotton GST (value over Rs. 1000) does not include products with the following descriptions:

HSN Code Description
Of other textile materials : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of synthetic fibres (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of synthetic fibres (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of artificial fibres (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of silk (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of silk (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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FAQs for HSN Code 61091000

What products are classified under HSN 61091000 ?

It includes Silk Textile Articles: Sale Value Over Rs. 1000

How much GST applies to Cotton GST (value over Rs. 1000)?

Under HSN 61091000, Cotton GST (value over Rs. 1000) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Cotton GST (value over 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 Cotton GST (value over 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 Cotton GST (value over 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 GST (value over Rs. 1000); Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Cotton GST (value over 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.

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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