--- title: "HSN Code for Wool & Man-Made Fibre Apparel: Other Textile Materials | HSN 61109000 GST Rate" description: "Find HSN and GST Rates for 61109000 related to Wool & Man-Made Fibre Apparel: Other Textile Materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61109000/" --- # HSN Code 61109000: Wool & Man-Made Fibre Apparel: 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 6110: Carbon products](https://busy.in/hsn/sub-chapter-6110/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of wool or fine animal hair : Of man-made fibres : Of other textile materials (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Of wool or fine animal hair : Of man-made fibres : Of other textile materials | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61109000 ? It includes Of Other Textile Materials | Of Silk ### How much GST applies to Wool & Man-Made Fibre Apparel: Other Textile Materials? Under HSN 61109000, Wool & Man-Made Fibre Apparel: Other Textile Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Wool & Man-Made Fibre Apparel: 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 Wool & Man-Made Fibre Apparel: Other Textile Materials; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Wool & Man-Made Fibre Apparel: 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. ### Any common misclassification issue with Wool & Man-Made Fibre Apparel: 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. ### Can we claim ITC on inputs used to trade Wool & Man-Made Fibre Apparel: 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. ## India's trade performance: HSN Code 61109000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹857 Cr (+29.03% YoY) — 0.0233% of India's total exports - Imports: ₹76 Cr (+29.41% YoY) — 0.0012% of India's total imports - Trade balance: ₹781 Cr (Surplus); surplus rank #434 of 12657 HSN codes - Share of Sub-Chapter 6110: 25.52% of its exports; import side 6.11% - Rank within Sub-Chapter 6110: #2 of 9 by export value; import-side #5 ### Key metrics - Export CAGR: 10.54% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #601 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +118.16% in FY 2021-22 - Contribution to Sub-Ch. 6110: 25.52% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61109000 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 | 469.84 | 0.0206% | — | 18.46% | 16.06 | 0.0004% | — | 3.95% | +453.78 | #683 | | FY 2019-20 | 450.15 | 0.0204% | −4.19% | 17.76% | 46.64 | 0.0014% | +190.41% | 8.56% | +403.51 | #709 | | FY 2020-21 | 429.45 | 0.0200% | −4.60% | 19.09% | 20.95 | 0.0007% | −55.08% | 4.20% | +408.50 | #781 | | FY 2021-22 | 936.87 | 0.0299% | +118.16% | 28.96% | 34.10 | 0.0007% | +62.77% | 4.58% | +902.77 | #489 | | FY 2022-23 | 725.71 | 0.0200% | −22.54% | 21.69% | 58.88 | 0.0010% | +72.67% | 5.18% | +666.83 | #668 | | FY 2023-24 | 664.23 | 0.0184% | −8.47% | 23.91% | 58.49 | 0.0010% | −0.66% | 5.41% | +605.74 | #738 | | FY 2024-25 | 857.05 | 0.0233% | +29.03% | 25.52% | 75.69 | 0.0012% | +29.41% | 6.11% | +781.36 | #601 | - CAGR (7-year): exports 10.54%/yr, imports 29.48%/yr (consistently Surplus) ## Key trade insights: HSN Code 61109000 export-import analysis ### Consistent export growth: 10.54% CAGR over 7 years India's exports under HSN Code 61109000 have grown at a compound annual rate of 10.54% over 7 fiscal years, rising from ₹469.84 Crore in FY 2018-19 to ₹857.05 Crore in FY 2024-25. ### HSN Code 61109000 ranked #601 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61109000 ranks #601 out of 12657 HSN codes by total export value. Within Sub-Chapter 6110, it ranks #2 of 9. By trade surplus, it ranks #434 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61109000 exports The strongest single-year export movement for HSN Code 61109000 was recorded in FY 2021-22, when exports surged by 118.16% over the prior year. ### India maintains a trade surplus of ₹781.36 Crore in HSN Code 61109000 goods In FY 2024-25, India's exports of ₹857.05 Cr exceeded imports of ₹75.69 Cr, resulting in a trade surplus of ₹781.36 Crore — ranking #434 of 12657 by surplus magnitude. ### Import growth of 29.48% CAGR signals rising demand for Wool & Man-Made Fibre Apparel: Other Textile Materials India's imports under HSN Code 61109000 have grown at 29.48% CAGR, reaching ₹75.69 Crore in FY 2024-25. ### HSN Code 61109000 contributes 25.52% of Sub-Chapter 6110 exports — ranked #2 Among the 9 HSN codes under Sub-Chapter 6110, HSN Code 61109000 ranks #2 by export value — accounting for 25.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.11% share (rank #5). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-61101120/) | ₹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 |