---
title: "HSN Code for Babies’ Garments: Of Cotton | HSN 61112000 GST Rate"
description: "Find HSN and GST Rates for 61112000 related to Babies’ Garments: Of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61112000/"
---

# HSN Code 61112000: Babies’ Garments: Of Cotton

- [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 6111: Babies’ knitted garments](https://busy.in/hsn/sub-chapter-6111/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Of cotton | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61112000 ?

It includes Of other textile materials : Of artificial fibres

### Any common misclassification issue with Babies’ Garments: Of Cotton?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Babies’ Garments: Of Cotton?

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.

### Can we claim ITC on inputs used to trade Babies’ Garments: Of Cotton?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Babies’ Garments: Of Cotton?

Under HSN 61112000, Babies’ Garments: Of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Babies’ Garments: Of Cotton is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Babies’ Garments: Of Cotton; Nil for exempt items if applicable).

## India's trade performance: HSN Code 61112000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹6,923 Cr (+16.16% YoY) — 0.1881% of India's total exports
- Imports: ₹93 Cr (+25.63% YoY) — 0.0015% of India's total imports
- Trade balance: ₹6,830 Cr (Surplus); surplus rank #48 of 12657 HSN codes
- Share of Sub-Chapter 6111: 75.69% of its exports; import side 37.72%
- Rank within Sub-Chapter 6111: #1 of 6 by export value; import-side #1

### Key metrics

- Export CAGR: 6.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #69 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +29.52% in FY 2021-22
- Contribution to Sub-Ch. 6111: 75.69% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61112000

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. 6111 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6111 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4,645.81 | 0.2033% | — | 76.31% | 107.13 | 0.0030% | — | 41.94% | +4,538.68 | #59 |
| FY 2019-20 | 4,976.53 | 0.2261% | +7.12% | 77.27% | 116.53 | 0.0035% | +8.77% | 42.69% | +4,860.00 | #55 |
| FY 2020-21 | 4,821.30 | 0.2242% | −3.12% | 78.25% | 77.83 | 0.0027% | −33.21% | 40.34% | +4,743.47 | #59 |
| FY 2021-22 | 6,244.60 | 0.1990% | +29.52% | 80.06% | 98.26 | 0.0021% | +26.25% | 48.92% | +6,146.34 | #68 |
| FY 2022-23 | 6,335.63 | 0.1750% | +1.46% | 79.22% | 110.14 | 0.0019% | +12.09% | 51.53% | +6,225.49 | #72 |
| FY 2023-24 | 5,959.74 | 0.1647% | −5.93% | 77.57% | 73.70 | 0.0013% | −33.09% | 40.56% | +5,886.04 | #78 |
| FY 2024-25 | 6,922.66 | 0.1881% | +16.16% | 75.69% | 92.59 | 0.0015% | +25.63% | 37.72% | +6,830.07 | #69 |

- CAGR (7-year): exports 6.87%/yr, imports -2.40%/yr (consistently Surplus)

## Key trade insights: HSN Code 61112000 export-import analysis

### Consistent export growth: 6.87% CAGR over 7 years

India's exports under HSN Code 61112000 have grown at a compound annual rate of 6.87% over 7 fiscal years, rising from ₹4,645.81 Crore in FY 2018-19 to ₹6,922.66 Crore in FY 2024-25.

### HSN Code 61112000 ranked #69 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61112000 ranks #69 out of 12657 HSN codes by total export value. Within Sub-Chapter 6111, it ranks #1 of 6. By trade surplus, it ranks #48 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 61112000 exports

The strongest single-year export movement for HSN Code 61112000 was recorded in FY 2021-22, when exports surged by 29.52% over the prior year.

### India maintains a trade surplus of ₹6,830.07 Crore in HSN Code 61112000 goods

In FY 2024-25, India's exports of ₹6,922.66 Cr exceeded imports of ₹92.59 Cr, resulting in a trade surplus of ₹6,830.07 Crore — ranking #48 of 12657 by surplus magnitude.

### Import growth of -2.40% CAGR signals stable import dependency for Babies’ Garments: Of Cotton

India's imports under HSN Code 61112000 have grown at -2.40% CAGR, reaching ₹92.59 Crore in FY 2024-25.

### HSN Code 61112000 contributes 75.69% of Sub-Chapter 6111 exports — ranked #1

Among the 6 HSN codes under Sub-Chapter 6111, HSN Code 61112000 ranks #1 by export value — accounting for 75.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 37.72% share (rank #1).

## Related HSN Codes in Sub-Chapter 6111

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 61112000: Babies’ Garments: Of Cotton (this hsn code) | ₹6,923 Cr |
| #2 | [HSN Code 61119090: Of Other Textile Materials \| Other](https://busy.in/hsn/hsn-61119090/) | ₹1,888 Cr |
| #3 | [HSN Code 61113000: Of Synthetic Fibres](https://busy.in/hsn/hsn-61113000/) | ₹331 Cr |
| #4 | [HSN Code 61119020: Of other textile materials : Of artificial fibres](https://busy.in/hsn/hsn-61119020/) | ₹3 Cr |
| #5 | [HSN Code 61119010: Of Other Textile Materials \| Of Silk](https://busy.in/hsn/hsn-61119010/) | < ₹1 Crore |
| — | [HSN Code 61111000: Other Wool/Fine Animal Hair Knitted Garments](https://busy.in/hsn/hsn-61111000/) | — |