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HSN Code 61099090: Knitted T-Shirts, Singlets and Other Vests of Other Textile Materials

HSN Code 61099090 represents Knitted T-Shirts, Singlets and Other Vests of Other Textile Materials under GST classification. This code helps businesses identify Knitted T-Shirts, Singlets and Other Vests 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 Knitted T-Shirts, Singlets and Other Vests 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. 2,500 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. 2,500 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

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 61099090 not include?

Knitted T-Shirts, Singlets and Other Vests of Other Textile Materials does not include products with the following descriptions.

HSN Code 61099010

Of other textile materials : Of synthetic fibres (sale value not exceeding Rs. 2,500 per piece)

HSN Code 61099010

Of other textile materials : Of synthetic fibres (sale value exceeding Rs. 2,500 per piece)

HSN Code 61099020

Of other textile materials : Of artificial fibres (sale value not exceeding Rs. 2,500 per piece)

HSN Code 61099020

Of other textile materials : Of artificial fibres (sale value exceeding Rs. 2,500 per piece)

HSN Code 61099030

Of other textile materials : Of silk (sale value not exceeding Rs. 2,500 per piece)

HSN Code 61099030

Of other textile materials : Of silk (sale value exceeding Rs. 2,500 per piece)

HSN Code 61099040

Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 2,500 per piece)

HSN Code 61099040

Of other textile materials : Of wool or fine animal hair (sale value exceeding Rs. 2,500 per piece)

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India’s Trade Performance — HSN Code 61099090 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹3,857 Cr

−5.07% vs FY 2024-25

0.0989% of India’s total exports

India’s Imports

FY 2025-26

₹94 Cr

+2.98% vs FY 2024-25

0.0014% of India’s total imports

Trade Balance

FY 2025-26

₹3,764 Cr

Trade Surplus

Surplus rank #104 of 12872 HSN codes

% of Sub-Chapter 6109

FY 2025-26

18.43%

Share of Sub-Chapter 6109’s total exports in FY 2025-26

Import side: 7.46% of Sub-Chapter 6109’s imports

Rank Within Sub-Chapter 6109

FY 2025-26

#2 of 6

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

Import-side rank: #3 of 6

At a glance

0.46%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#151

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+42.05%

Peak Growth Year

FY 2021-22 · strongest single-year move

18.43%

Contribution to Sub-Ch. 6109

Share of Sub-Chapter 6109 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 61099090

8-year export and import data, FY 2018-19 to FY 2025-26, 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

FY 2025-26 Exp. Rank #151

Balance

+3,763.50

Exports

3,857.02 ₹ Cr

0.0989% share

−5.07% YoY

18.43% of Sub-Ch. 6109

Imports

93.52 ₹ Cr

0.0014% share

+2.98% YoY

7.46% of Sub-Ch. 6109

CAGR · 8-Year

Exports

0.46% /yr

Imports

9.34% /yr

Consistently Surplus
Sub-Chapter 6109 total

reference, FY 2025-26

Export

₹20,923.45 Cr

Import

₹1,252.96 Cr

Trade Balance

+19,670.49

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: 0.46% CAGR Over 8 Years

India's exports under HSN Code 61099090 have grown at a compound annual rate of 0.46% over 8 fiscal years, rising from ₹3,735.14 Crore in FY 2018-19 to ₹3,857.02 Crore in FY 2025-26.

HSN Code 61099090 Ranked #151 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 61099090 ranks #151 out of 12872 HSN codes by total export value. Within Sub-Chapter 6109, it ranks #2 of 6. By trade surplus, it ranks #104 of 12872.

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 ₹3,763.50 Crore in HSN Code 61099090 Goods

In FY 2025-26, India's exports of ₹3,857.02 Cr exceeded imports of ₹93.52 Cr, resulting in a trade surplus of ₹3,763.50 Crore — ranking #104 of 12872 by surplus magnitude.

Import Growth of 9.34% CAGR Signals Stable Import Dependency for Knitted T-Shirts, Singlets and Other Vests of Other Textile Materials

India's imports under HSN Code 61099090 have grown at 9.34% CAGR, reaching ₹93.52 Crore in FY 2025-26.

HSN Code 61099090 Contributes 18.43% 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 18.43% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 7.46% share (rank #3).

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 Knitted T-Shirts, Singlets and Other Vests 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 Knitted T-Shirts, Singlets and Other Vests 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 Knitted T-Shirts, Singlets and Other Vests of Other Textile Materials?

Under HSN 61099090, Knitted T-Shirts, Singlets and Other Vests 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 Knitted T-Shirts, Singlets and Other Vests 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 Knitted T-Shirts, Singlets and Other Vests of Other Textile Materials; Nil for exempt items if applicable).

Any common misclassification issue with Knitted T-Shirts, Singlets and Other Vests 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 Knitted T-Shirts, Singlets and Other Vests 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.

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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.