--- title: "HSN Code for Men's or Boys' Garments of Cotton Including T-Shirts | HSN 61121920 GST Rate" description: "Find HSN and GST Rates for 61121920 related to Men's or Boys' Garments of Cotton Including T-Shirts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61121920/" --- # HSN Code 61121920: Men's or Boys' Garments of Cotton Including T-Shirts - [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 6112: Knitted track suits](https://busy.in/hsn/sub-chapter-6112/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Track suits : Of other textile materials : Of wool or fine animal hair (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Track suits : Of other textile materials : Of wool or fine animal hair | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61121920 ? It includes Garments of Synthetic Fibers Other Than T-Shirts for Men & Boys ### Any common misclassification issue with Men's or Boys' Garments of Cotton Including T-Shirts? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Men's or Boys' Garments of Cotton Including T-Shirts? Under HSN 61121920, Men's or Boys' Garments of Cotton Including T-Shirts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Men's or Boys' Garments of Cotton Including T-Shirts? 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 Men's or Boys' Garments of Cotton Including T-Shirts? 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 Men's or Boys' Garments of Cotton Including T-Shirts? 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 61121920 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7219 of 12657 HSN codes - Share of Sub-Chapter 6112: 0.00% of its exports; import side 0.04% ## India export-import trade statistics: HSN Code 61121920 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. 6112 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6112 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.02% | −0.01 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.01 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.04% | −0.03 | — | ## Key trade insights: HSN Code 61121920 export-import analysis ### Export snapshot for HSN Code 61121920 India exported ₹0.00 Crore worth of Men's or Boys' Garments of Cotton Including T-Shirts in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### India records a trade deficit of ₹0.03 Crore in HSN Code 61121920 goods In FY 2024-25, India's imports of ₹0.03 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.03 Crore — ranking #7219 of 12657 by surplus magnitude. ## Related HSN Codes in Sub-Chapter 6112 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 61121100: Track Suits \| Of Cotton](https://busy.in/hsn/hsn-61121100/) | ₹73 Cr | | #2 | [HSN Code 61121990: Other Cotton Garments for Men, Boys, Women, and Girls](https://busy.in/hsn/hsn-61121990/) | ₹63 Cr | | #3 | [HSN Code 61121200: Track suits : Of synthetic fibres](https://busy.in/hsn/hsn-61121200/) | ₹31 Cr | | #4 | [HSN Code 61124990: Garments Made of Wool or Fine Animal Hair Blends](https://busy.in/hsn/hsn-61124990/) | ₹3 Cr | | #5 | [HSN Code 61124100: Garments of Man-Made Fibres Blends](https://busy.in/hsn/hsn-61124100/) | ₹3 Cr | | #6 | [HSN Code 61123990: Other Garments Made of Cotton Blends](https://busy.in/hsn/hsn-61123990/) | ₹2 Cr | | #7 | [HSN Code 61123100: Babies' Garments & Clothing Accessories](https://busy.in/hsn/hsn-61123100/) | ₹1 Cr | | #8 | [HSN Code 61122090: Ski Suits, Knitted or Crocheted - Other Textile Materials](https://busy.in/hsn/hsn-61122090/) | < ₹1 Crore | | #9 | [HSN Code 61121910: Men's or Boys' Garments of Cotton Other Than T-Shirts](https://busy.in/hsn/hsn-61121910/) | < ₹1 Crore | | #10 | [HSN Code 61121930: Women's or Girls' Garments of Cotton Other Than T-Shirts](https://busy.in/hsn/hsn-61121930/) | < ₹1 Crore | | — | HSN Code 61121920: Men's or Boys' Garments of Cotton Including T-Shirts (this hsn code) | Nil |