--- title: "HSN Code for Cotton GST (value over Rs. 1000) | HSN 61091000 GST Rate" description: "Find HSN and GST Rates for 61091000 related to Cotton GST (value over Rs. 1000) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61091000/" --- # HSN Code 61091000: Cotton GST (value over 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 6109: Knitted T-shirts](https://busy.in/hsn/sub-chapter-6109/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of cotton (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Of cotton (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 61091000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14,913 Cr (+15.04% YoY) — 0.4052% of India's total exports - Imports: ₹722 Cr (+11.64% YoY) — 0.0119% of India's total imports - Trade balance: ₹14,191 Cr (Surplus); surplus rank #21 of 12657 HSN codes - Share of Sub-Chapter 6109: 74.15% of its exports; import side 62.51% - Rank within Sub-Chapter 6109: #1 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: 2.44% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #25 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +23.94% in FY 2021-22 - Contribution to Sub-Ch. 6109: 74.15% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61091000 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. 6109 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6109 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 12,906.01 | 0.5648% | — | 72.67% | 319.56 | 0.0089% | — | 59.00% | +12,586.45 | #21 | | FY 2019-20 | 13,204.15 | 0.5998% | +2.31% | 75.13% | 342.56 | 0.0102% | +7.20% | 55.18% | +12,861.59 | #19 | | FY 2020-21 | 10,862.13 | 0.5050% | −17.74% | 74.87% | 351.13 | 0.0121% | +2.50% | 66.50% | +10,511.00 | #29 | | FY 2021-22 | 13,462.73 | 0.4290% | +23.94% | 73.12% | 710.27 | 0.0155% | +102.28% | 70.74% | +12,752.46 | #30 | | FY 2022-23 | 14,296.23 | 0.3948% | +6.19% | 74.43% | 981.64 | 0.0171% | +38.21% | 65.70% | +13,314.59 | #26 | | FY 2023-24 | 12,963.88 | 0.3583% | −9.32% | 74.23% | 646.82 | 0.0115% | −34.11% | 62.60% | +12,317.06 | #30 | | FY 2024-25 | 14,913.15 | 0.4052% | +15.04% | 74.15% | 722.14 | 0.0119% | +11.64% | 62.51% | +14,191.01 | #25 | - CAGR (7-year): exports 2.44%/yr, imports 14.55%/yr (consistently Surplus) ## Key trade insights: HSN Code 61091000 export-import analysis ### Consistent export growth: 2.44% CAGR over 7 years India's exports under HSN Code 61091000 have grown at a compound annual rate of 2.44% over 7 fiscal years, rising from ₹12,906.01 Crore in FY 2018-19 to ₹14,913.15 Crore in FY 2024-25. ### HSN Code 61091000 ranked #25 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61091000 ranks #25 out of 12657 HSN codes by total export value. Within Sub-Chapter 6109, it ranks #1 of 6. By trade surplus, it ranks #21 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61091000 exports The strongest single-year export movement for HSN Code 61091000 was recorded in FY 2021-22, when exports surged by 23.94% over the prior year. ### India maintains a trade surplus of ₹14,191.01 Crore in HSN Code 61091000 goods In FY 2024-25, India's exports of ₹14,913.15 Cr exceeded imports of ₹722.14 Cr, resulting in a trade surplus of ₹14,191.01 Crore — ranking #21 of 12657 by surplus magnitude. ### Import growth of 14.55% CAGR signals rising demand for Cotton GST (value over Rs. 1000) India's imports under HSN Code 61091000 have grown at 14.55% CAGR, reaching ₹722.14 Crore in FY 2024-25. ### HSN Code 61091000 contributes 74.15% of Sub-Chapter 6109 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 6109, HSN Code 61091000 ranks #1 by export value — accounting for 74.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 62.51% share (rank #1). ## Related HSN Codes in Sub-Chapter 6109 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 61091000: Cotton GST (value over Rs. 1000) (this hsn code) | ₹14,913 Cr | | #2 | [HSN Code 61099090: Of other textile materials](https://busy.in/hsn/hsn-61099090/) | ₹4,063 Cr | | #3 | [HSN Code 61099010: synthetic fibres](https://busy.in/hsn/hsn-61099010/) | ₹1,031 Cr | | #4 | [HSN Code 61099020: Clicking Boards (Retroreflective)](https://busy.in/hsn/hsn-61099020/) | ₹100 Cr | | #5 | [HSN Code 61099030: Silk Textile Articles: Sale Value Over Rs. 1000](https://busy.in/hsn/hsn-61099030/) | ₹5 Cr | | #6 | [HSN Code 61099040: Synthetic Fibre T-shirts (Men’s, >1000)](https://busy.in/hsn/hsn-61099040/) | < ₹1 Crore |