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 or export of Cotton GST (value over Rs. 1000).
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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 GST (value over Rs. 1000) does not include products with the following descriptions.
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 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 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 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 : 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 : 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 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 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 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 : Other (sale value not exceeding Rs. 1000 per piece )
Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)
India’s Trade Performance — HSN Code 61091000 in FY 2024-25
India’s Exports
FY 2024-25₹14,913 Cr
0.4052% of India’s total exports
India’s Imports
FY 2024-25₹722 Cr
0.0119% of India’s total imports
Trade Balance
FY 2024-25₹14,191 Cr
Surplus rank #21 of 12657 HSN codes
% of Sub-Chapter 6109
FY 2024-2574.15%
Share of Sub-Chapter 6109’s total exports in FY 2024-25
Import side: 62.51% of Sub-Chapter 6109’s imports
Rank Within Sub-Chapter 6109
FY 2024-25#1 of 6
Position by export value among HSN codes in Sub-Chapter 6109
Import-side rank: #1 of 6
At a glance
2.44%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#25
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+23.94%
Peak Growth Year
FY 2021-22 · strongest single-year move
74.15%
Contribution to Sub-Ch. 6109
Share of Sub-Chapter 6109 exports in FY 2024-25
India Export-Import Trade Statistics for 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.
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
CAGR · 7-Year
Exports
2.44% /yr
Imports
14.55% /yr
reference, FY 2024-25
Export
₹20,113.18 Cr
Import
₹1,155.20 Cr
Trade Balance
+18,957.98
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).
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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 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.