HSN Code 61099090: Of other textile materials

HSN Code 61099090 represents Of other textile materials under GST classification. This code helps businesses identify Of other textile materials correctly for billing, taxation, and trade. With HSN Code 61099090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Of other textile materials.

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Description of Goods for HSN Code 61099090

HSN Code 61099090 relates to the following description.

Description of Goods

Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece )

Chapter

61 - Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6109 - T-Shirts, Singlets And Other Vests, Knitted Or Crocheted

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

Description of Goods

Of other textile materials : Other (sale value exceeding Rs. 1000 per piece)

Chapter

61 - Articles of apparel and clothing accessories, knitted or crocheted

Sub Chapter

6109 - T-Shirts, Singlets And Other Vests, Knitted Or Crocheted

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 61099090 not include?

Of other textile materials 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)

India’s Trade Performance — HSN Code 61099090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹4,063 Cr

+13.26% vs FY 2023-24

0.1104% of India’s total exports

India’s Imports

FY 2024-25

₹91 Cr

−11.23% vs FY 2023-24

0.0015% of India’s total imports

Trade Balance

FY 2024-25

₹3,972 Cr

Trade Surplus

Surplus rank #87 of 12657 HSN codes

% of Sub-Chapter 6109

FY 2024-25

20.20%

Share of Sub-Chapter 6109’s total exports in FY 2024-25

Import side: 7.86% of Sub-Chapter 6109’s imports

Rank Within Sub-Chapter 6109

FY 2024-25

#2 of 6

Position by export value among HSN codes in Sub-Chapter 6109

Import-side rank: #3 of 6

At a glance

1.41%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#124

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+42.05%

Peak Growth Year

FY 2021-22 · strongest single-year move

20.20%

Contribution to Sub-Ch. 6109

Share of Sub-Chapter 6109 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #82

Balance

+3,685.08

Exports

3,735.14 ₹ Cr

0.1635% share

YoY

21.03% of Sub-Ch. 6109

Imports

50.06 ₹ Cr

0.0014% share

YoY

9.24% of Sub-Ch. 6109

FY 2019-20 Exp. Rank #85

Balance

+3,395.49

Exports

3,483.07 ₹ Cr

0.1582% share

−6.75% YoY

19.82% of Sub-Ch. 6109

Imports

87.58 ₹ Cr

0.0026% share

+74.95% YoY

14.11% of Sub-Ch. 6109

FY 2020-21 Exp. Rank #121

Balance

+2,742.56

Exports

2,796.04 ₹ Cr

0.1300% share

−19.72% YoY

19.27% of Sub-Ch. 6109

Imports

53.48 ₹ Cr

0.0018% share

−38.94% YoY

10.13% of Sub-Ch. 6109

FY 2021-22 Exp. Rank #114

Balance

+3,897.82

Exports

3,971.67 ₹ Cr

0.1266% share

+42.05% YoY

21.57% of Sub-Ch. 6109

Imports

73.85 ₹ Cr

0.0016% share

+38.09% YoY

7.36% of Sub-Ch. 6109

FY 2022-23 Exp. Rank #114

Balance

+3,927.03

Exports

4,069.88 ₹ Cr

0.1124% share

+2.47% YoY

21.19% of Sub-Ch. 6109

Imports

142.85 ₹ Cr

0.0025% share

+93.43% YoY

9.56% of Sub-Ch. 6109

FY 2023-24 Exp. Rank #139

Balance

+3,484.95

Exports

3,587.25 ₹ Cr

0.0991% share

−11.86% YoY

20.54% of Sub-Ch. 6109

Imports

102.30 ₹ Cr

0.0018% share

−28.39% YoY

9.90% of Sub-Ch. 6109

FY 2024-25 Exp. Rank #124

Balance

+3,972.06

Exports

4,062.87 ₹ Cr

0.1104% share

+13.26% YoY

20.20% of Sub-Ch. 6109

Imports

90.81 ₹ Cr

0.0015% share

−11.23% YoY

7.86% of Sub-Ch. 6109

CAGR · 7-Year

Exports

1.41% /yr

Imports

10.44% /yr

Consistently Surplus
Sub-Chapter 6109 total

reference, FY 2024-25

Export

₹20,113.18 Cr

Import

₹1,155.20 Cr

Trade Balance

+18,957.98

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 61099090 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.