--- title: "HSN Code for Of other textile materials | HSN 61099090 GST Rate" description: "Find HSN and GST Rates for 61099090 related to Of other textile materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61099090/" --- # HSN Code 61099090: Of other textile materials - [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 : Other (sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61099090 ? It includes Other Wool Jerseys (>Rs. 1000) ### Can we claim ITC on inputs used to trade Of other textile materials? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Of other textile materials? 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. ### How much GST applies to Of other textile materials? Under HSN 61099090, Of other textile materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Of other textile materials is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of other textile materials; Nil for exempt items if applicable). ### Any common misclassification issue with Of other textile materials? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Of other textile materials? 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 61099090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4,063 Cr (+13.26% YoY) — 0.1104% of India's total exports - Imports: ₹91 Cr (−11.23% YoY) — 0.0015% of India's total imports - Trade balance: ₹3,972 Cr (Surplus); surplus rank #87 of 12657 HSN codes - Share of Sub-Chapter 6109: 20.20% of its exports; import side 7.86% - Rank within Sub-Chapter 6109: #2 of 6 by export value; import-side #3 ### Key metrics - Export CAGR: 1.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #124 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +42.05% in FY 2021-22 - Contribution to Sub-Ch. 6109: 20.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61099090 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 | 3,735.14 | 0.1635% | — | 21.03% | 50.06 | 0.0014% | — | 9.24% | +3,685.08 | #82 | | FY 2019-20 | 3,483.07 | 0.1582% | −6.75% | 19.82% | 87.58 | 0.0026% | +74.95% | 14.11% | +3,395.49 | #85 | | FY 2020-21 | 2,796.04 | 0.1300% | −19.72% | 19.27% | 53.48 | 0.0018% | −38.94% | 10.13% | +2,742.56 | #121 | | FY 2021-22 | 3,971.67 | 0.1266% | +42.05% | 21.57% | 73.85 | 0.0016% | +38.09% | 7.36% | +3,897.82 | #114 | | FY 2022-23 | 4,069.88 | 0.1124% | +2.47% | 21.19% | 142.85 | 0.0025% | +93.43% | 9.56% | +3,927.03 | #114 | | FY 2023-24 | 3,587.25 | 0.0991% | −11.86% | 20.54% | 102.30 | 0.0018% | −28.39% | 9.90% | +3,484.95 | #139 | | FY 2024-25 | 4,062.87 | 0.1104% | +13.26% | 20.20% | 90.81 | 0.0015% | −11.23% | 7.86% | +3,972.06 | #124 | - CAGR (7-year): exports 1.41%/yr, imports 10.44%/yr (consistently Surplus) ## Key trade insights: HSN Code 61099090 export-import analysis ### Consistent export growth: 1.41% CAGR over 7 years India's exports under HSN Code 61099090 have grown at a compound annual rate of 1.41% over 7 fiscal years, rising from ₹3,735.14 Crore in FY 2018-19 to ₹4,062.87 Crore in FY 2024-25. ### HSN Code 61099090 ranked #124 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61099090 ranks #124 out of 12657 HSN codes by total export value. Within Sub-Chapter 6109, it ranks #2 of 6. By trade surplus, it ranks #87 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61099090 exports The strongest single-year export movement for HSN Code 61099090 was recorded in FY 2021-22, when exports surged by 42.05% over the prior year. ### India maintains a trade surplus of ₹3,972.06 Crore in HSN Code 61099090 goods In FY 2024-25, India's exports of ₹4,062.87 Cr exceeded imports of ₹90.81 Cr, resulting in a trade surplus of ₹3,972.06 Crore — ranking #87 of 12657 by surplus magnitude. ### Import growth of 10.44% CAGR signals rising demand for Of other textile materials India's imports under HSN Code 61099090 have grown at 10.44% CAGR, reaching ₹90.81 Crore in FY 2024-25. ### HSN Code 61099090 contributes 20.20% of Sub-Chapter 6109 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 6109, HSN Code 61099090 ranks #2 by export value — accounting for 20.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.86% share (rank #3). ## 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 (this hsn code) | ₹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 |