What products are classified under HSN 61091000 ?
It includes Silk Textile Articles: Sale 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).
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
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
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)
It includes Silk Textile Articles: Sale 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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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).
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.
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.