--- title: "HSN Code for Clicking Boards (Retroreflective) | HSN 61099020 GST Rate" description: "Find HSN and GST Rates for 61099020 related to Clicking Boards (Retroreflective) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61099020/" --- # HSN Code 61099020: Clicking Boards (Retroreflective) - [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 other textile materials : Of artificial fibres (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Of other textile materials : Of artificial fibres (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61099020 ? It includes Synthetic Fibre T-shirts (Men’s, >1000) ### Does packaging or labelling change the GST for Clicking Boards (Retroreflective)? 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. ### Do e‑way bill and e‑invoice apply for Clicking Boards (Retroreflective)? 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. ### Any common misclassification issue with Clicking Boards (Retroreflective)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Clicking Boards (Retroreflective)? Under HSN 61099020, Clicking Boards (Retroreflective) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Clicking Boards (Retroreflective)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 61099020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹100 Cr (+21.77% YoY) — 0.0027% of India's total exports - Imports: ₹32 Cr (+70.16% YoY) — 0.0005% of India's total imports - Trade balance: ₹68 Cr (Surplus); surplus rank #1908 of 12657 HSN codes - Share of Sub-Chapter 6109: 0.50% of its exports; import side 2.75% - Rank within Sub-Chapter 6109: #4 of 6 by export value; import-side #4 ### Key metrics - Export CAGR: -5.73% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2657 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +24.17% in FY 2021-22 - Contribution to Sub-Ch. 6109: 0.50% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61099020 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 | 142.58 | 0.0062% | — | 0.80% | 22.74 | 0.0006% | — | 4.20% | +119.84 | #1646 | | FY 2019-20 | 113.59 | 0.0052% | −20.33% | 0.65% | 20.58 | 0.0006% | −9.50% | 3.31% | +93.01 | #1877 | | FY 2020-21 | 127.25 | 0.0059% | +12.03% | 0.88% | 10.26 | 0.0004% | −50.15% | 1.94% | +116.99 | #1823 | | FY 2021-22 | 158.01 | 0.0050% | +24.17% | 0.86% | 15.53 | 0.0003% | +51.36% | 1.55% | +142.48 | #1875 | | FY 2022-23 | 104.93 | 0.0029% | −33.59% | 0.55% | 18.92 | 0.0003% | +21.83% | 1.27% | +86.01 | #2470 | | FY 2023-24 | 82.19 | 0.0023% | −21.67% | 0.47% | 18.70 | 0.0003% | −1.16% | 1.81% | +63.49 | #2835 | | FY 2024-25 | 100.08 | 0.0027% | +21.77% | 0.50% | 31.82 | 0.0005% | +70.16% | 2.75% | +68.26 | #2657 | - CAGR (7-year): exports -5.73%/yr, imports 5.76%/yr (consistently Surplus) ## Key trade insights: HSN Code 61099020 export-import analysis ### Export decline: -5.73% CAGR over 7 years India's exports under HSN Code 61099020 have declined at a compound annual rate of -5.73% over 7 fiscal years, falling from ₹142.58 Crore in FY 2018-19 to ₹100.08 Crore in FY 2024-25. ### HSN Code 61099020 ranked #2657 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61099020 ranks #2657 out of 12657 HSN codes by total export value. Within Sub-Chapter 6109, it ranks #4 of 6. By trade surplus, it ranks #1908 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61099020 exports The strongest single-year export movement for HSN Code 61099020 was recorded in FY 2021-22, when exports surged by 24.17% over the prior year. ### India maintains a trade surplus of ₹68.26 Crore in HSN Code 61099020 goods In FY 2024-25, India's exports of ₹100.08 Cr exceeded imports of ₹31.82 Cr, resulting in a trade surplus of ₹68.26 Crore — ranking #1908 of 12657 by surplus magnitude. ### Import growth of 5.76% CAGR signals stable import dependency for Clicking Boards (Retroreflective) India's imports under HSN Code 61099020 have grown at 5.76% CAGR, reaching ₹31.82 Crore in FY 2024-25. ### HSN Code 61099020 contributes 0.50% of Sub-Chapter 6109 exports — ranked #4 Among the 6 HSN codes under Sub-Chapter 6109, HSN Code 61099020 ranks #4 by export value — accounting for 0.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.75% share (rank #4). ## 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)](https://busy.in/hsn/hsn-61091000/) | ₹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) (this hsn code) | ₹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 |