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HSN Code 61091000: Cotton T-Shirts, Singlets and Other Vests, Knitted
HSN Code 61091000 represents Cotton T-Shirts, Singlets and Other Vests, Knitted under GST classification. This code helps businesses identify Cotton T-Shirts, Singlets and Other Vests, Knitted correctly for billing, taxation, and trade. With HSN Code 61091000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Cotton T-Shirts, Singlets and Other Vests, Knitted.
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Description of Goods for HSN Code 61091000
HSN Code 61091000 relates to the following description.
What does HSN Code 61091000 not include?
Cotton T-Shirts, Singlets and Other Vests, Knitted does not include products with the following descriptions.
Of other textile materials : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 2,500 per piece)
Of other textile materials : Other (sale value not exceeding Rs. 2,500 per piece)
Of other textile materials : Other (sale value exceeding Rs. 2,500 per piece)
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India’s Trade Performance — HSN Code 61091000 in FY 2025-26
India’s Exports
FY 2025-26₹15,684 Cr
0.4020% of India’s total exports
India’s Imports
FY 2025-26₹732 Cr
0.0107% of India’s total imports
Trade Balance
FY 2025-26₹14,951 Cr
Surplus rank #19 of 12872 HSN codes
% of Sub-Chapter 6109
FY 2025-2674.96%
Share of Sub-Chapter 6109’s total exports in FY 2025-26
Import side: 58.45% of Sub-Chapter 6109’s imports
Rank Within Sub-Chapter 6109
FY 2025-26#1 of 6
Position by export value among HSN codes in Sub-Chapter 6109
Import-side rank: #1 of 6
At a glance
2.82%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#23
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+23.94%
Peak Growth Year
FY 2021-22 · strongest single-year move
74.96%
Contribution to Sub-Ch. 6109
Share of Sub-Chapter 6109 exports in FY 2025-26
India Export-Import Trade Statistics for HSN Code 61091000
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+12,586.45
Exports
12,906.01 ₹ Cr
0.5648% share
— YoY
72.67% of Sub-Ch. 6109
Imports
319.56 ₹ Cr
0.0089% share
— YoY
59.00% of Sub-Ch. 6109
Balance
+12,861.59
Exports
13,204.15 ₹ Cr
0.5998% share
+2.31% YoY
75.13% of Sub-Ch. 6109
Imports
342.56 ₹ Cr
0.0102% share
+7.20% YoY
55.18% of Sub-Ch. 6109
Balance
+10,511.00
Exports
10,862.13 ₹ Cr
0.5050% share
−17.74% YoY
74.87% of Sub-Ch. 6109
Imports
351.13 ₹ Cr
0.0121% share
+2.50% YoY
66.50% of Sub-Ch. 6109
Balance
+12,752.46
Exports
13,462.73 ₹ Cr
0.4290% share
+23.94% YoY
73.12% of Sub-Ch. 6109
Imports
710.27 ₹ Cr
0.0155% share
+102.28% YoY
70.74% of Sub-Ch. 6109
Balance
+13,314.59
Exports
14,296.23 ₹ Cr
0.3948% share
+6.19% YoY
74.43% of Sub-Ch. 6109
Imports
981.64 ₹ Cr
0.0171% share
+38.21% YoY
65.70% of Sub-Ch. 6109
Balance
+12,317.06
Exports
12,963.88 ₹ Cr
0.3583% share
−9.32% YoY
74.23% of Sub-Ch. 6109
Imports
646.82 ₹ Cr
0.0115% share
−34.11% YoY
62.60% of Sub-Ch. 6109
Balance
+14,191.01
Exports
14,913.15 ₹ Cr
0.4052% share
+15.04% YoY
74.15% of Sub-Ch. 6109
Imports
722.14 ₹ Cr
0.0119% share
+11.64% YoY
62.51% of Sub-Ch. 6109
Balance
+14,951.28
Exports
15,683.62 ₹ Cr
0.4020% share
+5.17% YoY
74.96% of Sub-Ch. 6109
Imports
732.34 ₹ Cr
0.0107% share
+1.41% YoY
58.45% of Sub-Ch. 6109
CAGR · 8-Year
Exports
2.82% /yr
Imports
12.58% /yr
reference, FY 2025-26
Export
₹20,923.45 Cr
Import
₹1,252.96 Cr
Trade Balance
+19,670.49
Key Trade Insights: HSN Code 61091000 Export-Import Analysis
Consistent Export Growth: 2.82% CAGR Over 8 Years
India's exports under HSN Code 61091000 have grown at a compound annual rate of 2.82% over 8 fiscal years, rising from ₹12,906.01 Crore in FY 2018-19 to ₹15,683.62 Crore in FY 2025-26.
HSN Code 61091000 Ranked #23 Among All 12872 HSN codes by Export Value
In FY 2025-26, HSN Code 61091000 ranks #23 out of 12872 HSN codes by total export value. Within Sub-Chapter 6109, it ranks #1 of 6. By trade surplus, it ranks #19 of 12872.
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 ₹14,951.28 Crore in HSN Code 61091000 Goods
In FY 2025-26, India's exports of ₹15,683.62 Cr exceeded imports of ₹732.34 Cr, resulting in a trade surplus of ₹14,951.28 Crore — ranking #19 of 12872 by surplus magnitude.
Import Growth of 12.58% CAGR Signals Rising Demand for Cotton T-Shirts, Singlets and Other Vests, Knitted
India's imports under HSN Code 61091000 have grown at 12.58% CAGR, reaching ₹732.34 Crore in FY 2025-26.
HSN Code 61091000 Contributes 74.96% 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 74.96% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 58.45% share (rank #1).
Frequently Asked Questions
Clear answers to common queries about HSN Code 61091000 and GST compliance.
What products are classified under HSN 61091000 ?
It includes Silk Textile Articles: Sale Value Over Rs. 1000
How much GST applies to Cotton T-Shirts, Singlets and Other Vests, Knitted?
Under HSN 61091000, Cotton T-Shirts, Singlets and Other Vests, Knitted attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Does packaging or labelling change the GST for Cotton T-Shirts, Singlets and Other Vests, Knitted?
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 T-Shirts, Singlets and Other Vests, Knitted?
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 T-Shirts, Singlets and Other Vests, Knitted is sold with other items?
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton T-Shirts, Singlets and Other Vests, Knitted; Nil for exempt items if applicable).
Do e‑way bill and e‑invoice apply for Cotton T-Shirts, Singlets and Other Vests, Knitted?
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.