--- title: "HSN Code for Babies' Garments and Clothing Accessories | HSN 61101120 GST Rate" description: "Find HSN and GST Rates for 61101120 related to Babies' Garments and Clothing Accessories with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61101120/" --- # HSN Code 61101120: Babies' Garments and Clothing Accessories - [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 6110: Carbon products](https://busy.in/hsn/sub-chapter-6110/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of wool or fine animal hair : Of wool : Sweaters and cardigans(sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Of wool or fine animal hair : Of wool : Sweaters and cardigans (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61101120 ? It includes Wool/Fine Hair Apparel: Other Types Over Rs. 1000 Sale Value ### Do e‑way bill and e‑invoice apply for Babies' Garments and Clothing Accessories? 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. ### Can we claim ITC on inputs used to trade Babies' Garments and Clothing Accessories? 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 Babies' Garments and Clothing Accessories is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Babies' Garments and Clothing Accessories; Nil for exempt items if applicable). ### How much GST applies to Babies' Garments and Clothing Accessories? Under HSN 61101120, Babies' Garments and Clothing Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Babies' Garments and Clothing Accessories? 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. ## India's trade performance: HSN Code 61101120 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹114 Cr (−19.14% YoY) — 0.0031% of India's total exports - Imports: ₹87 Cr (−9.59% YoY) — 0.0014% of India's total imports - Trade balance: ₹27 Cr (Surplus); surplus rank #2619 of 12657 HSN codes - Share of Sub-Chapter 6110: 3.40% of its exports; import side 7.05% - Rank within Sub-Chapter 6110: #5 of 9 by export value; import-side #4 ### Key metrics - Export CAGR: -11.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2491 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +48.46% in FY 2021-22 - Contribution to Sub-Ch. 6110: 3.40% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61101120 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. 6110 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6110 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 234.87 | 0.0103% | — | 9.23% | 10.37 | 0.0003% | — | 2.55% | +224.50 | #1187 | | FY 2019-20 | 105.97 | 0.0048% | −54.88% | 4.18% | 12.47 | 0.0004% | +20.25% | 2.29% | +93.50 | #1946 | | FY 2020-21 | 130.14 | 0.0061% | +22.81% | 5.78% | 19.94 | 0.0007% | +59.90% | 4.00% | +110.20 | #1803 | | FY 2021-22 | 193.20 | 0.0062% | +48.46% | 5.97% | 20.31 | 0.0004% | +1.86% | 2.73% | +172.89 | #1683 | | FY 2022-23 | 141.57 | 0.0039% | −26.72% | 4.23% | 77.12 | 0.0013% | +279.71% | 6.78% | +64.45 | #2125 | | FY 2023-24 | 141.09 | 0.0039% | −0.34% | 5.08% | 96.59 | 0.0017% | +25.25% | 8.94% | +44.50 | #2174 | | FY 2024-25 | 114.08 | 0.0031% | −19.14% | 3.40% | 87.33 | 0.0014% | −9.59% | 7.05% | +26.75 | #2491 | - CAGR (7-year): exports -11.34%/yr, imports 42.64%/yr (consistently Surplus) ## Key trade insights: HSN Code 61101120 export-import analysis ### Export decline: -11.34% CAGR over 7 years India's exports under HSN Code 61101120 have declined at a compound annual rate of -11.34% over 7 fiscal years, falling from ₹234.87 Crore in FY 2018-19 to ₹114.08 Crore in FY 2024-25. ### HSN Code 61101120 ranked #2491 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61101120 ranks #2491 out of 12657 HSN codes by total export value. Within Sub-Chapter 6110, it ranks #5 of 9. By trade surplus, it ranks #2619 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61101120 exports The strongest single-year export movement for HSN Code 61101120 was recorded in FY 2021-22, when exports surged by 48.46% over the prior year. ### India maintains a trade surplus of ₹26.75 Crore in HSN Code 61101120 goods In FY 2024-25, India's exports of ₹114.08 Cr exceeded imports of ₹87.33 Cr, resulting in a trade surplus of ₹26.75 Crore — ranking #2619 of 12657 by surplus magnitude. ### Import growth of 42.64% CAGR signals rising demand for Babies' Garments and Clothing Accessories India's imports under HSN Code 61101120 have grown at 42.64% CAGR, reaching ₹87.33 Crore in FY 2024-25. ### HSN Code 61101120 contributes 3.40% of Sub-Chapter 6110 exports — ranked #5 Among the 9 HSN codes under Sub-Chapter 6110, HSN Code 61101120 ranks #5 by export value — accounting for 3.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.05% share (rank #4). ## Related HSN Codes in Sub-Chapter 6110 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 61102000: Wool/Cotton Jerseys (>Rs. 1000)](https://busy.in/hsn/hsn-61102000/) | ₹1,849 Cr | | #2 | [HSN Code 61109000: Wool & Man-Made Fibre Apparel: Other Textile Materials](https://busy.in/hsn/hsn-61109000/) | ₹857 Cr | | #3 | [HSN Code 61103010: Man-made Fiber Wool/Fine Animal Hair Knitwear (> ₹1000)](https://busy.in/hsn/hsn-61103010/) | ₹339 Cr | | #4 | [HSN Code 61101190: Other Wool Jerseys (>Rs. 1000)](https://busy.in/hsn/hsn-61101190/) | ₹145 Cr | | #5 | HSN Code 61101120: Babies' Garments and Clothing Accessories (this hsn code) | ₹114 Cr | | #6 | [HSN Code 61101900: Wool/Fine Hair Apparel: Other Types Over Rs. 1000 Sale Value](https://busy.in/hsn/hsn-61101900/) | ₹25 Cr | | #7 | [HSN Code 61101110: Wool Jerseys (>Rs. 1000)](https://busy.in/hsn/hsn-61101110/) | ₹15 Cr | | #8 | [HSN Code 61103020: Saree Falls, Borders & Fringes of Man-Made Fibres](https://busy.in/hsn/hsn-61103020/) | ₹13 Cr | | #9 | [HSN Code 61101200: Kashmir (Cashmere) Jerseys (>Rs. 1000)](https://busy.in/hsn/hsn-61101200/) | ₹2 Cr |