--- title: "HSN Code for Other Cotton Garments for Men, Boys, Women, and Girls | HSN 61121990 GST Rate" description: "Find HSN and GST Rates for 61121990 related to Other Cotton Garments for Men, Boys, Women, and Girls with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61121990/" --- # HSN Code 61121990: Other Cotton Garments for Men, Boys, Women, and Girls - [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 : Other (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Track suits : Of other textile materials : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61121990 ? It includes Garments of Synthetic Fibers Other Than T-Shirts for Women & Girls ### How much GST applies to Other Cotton Garments for Men, Boys, Women, and Girls? Under HSN 61121990, Other Cotton Garments for Men, Boys, Women, and Girls attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Cotton Garments for Men, Boys, Women, and Girls is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Cotton Garments for Men, Boys, Women, and Girls; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Cotton Garments for Men, Boys, Women, and Girls? 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. ### Does packaging or labelling change the GST for Other Cotton Garments for Men, Boys, Women, and Girls? 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 Other Cotton Garments for Men, Boys, Women, and Girls? 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 61121990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹63 Cr (+32.55% YoY) — 0.0017% of India's total exports - Imports: ₹2 Cr (−33.96% YoY) — 0.0000% of India's total imports - Trade balance: ₹61 Cr (Surplus); surplus rank #2004 of 12657 HSN codes - Share of Sub-Chapter 6112: 35.56% of its exports; import side 2.33% - Rank within Sub-Chapter 6112: #2 of 20 by export value; import-side #7 ### Key metrics - Export CAGR: 16.83% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3314 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +253.07% in FY 2021-22 - Contribution to Sub-Ch. 6112: 35.56% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61121990 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 | 24.75 | 0.0011% | — | 36.62% | 3.91 | 0.0001% | — | 7.27% | +20.84 | #3822 | | FY 2019-20 | 29.74 | 0.0014% | +20.16% | 38.47% | 5.75 | 0.0002% | +47.06% | 10.30% | +23.99 | #3600 | | FY 2020-21 | 10.44 | 0.0005% | −64.90% | 15.44% | 5.69 | 0.0002% | −1.04% | 21.78% | +4.75 | #5017 | | FY 2021-22 | 36.86 | 0.0012% | +253.07% | 17.73% | 8.19 | 0.0002% | +43.94% | 16.96% | +28.67 | #3786 | | FY 2022-23 | 95.85 | 0.0026% | +160.04% | 33.48% | 3.99 | 0.0001% | −51.28% | 3.09% | +91.86 | #2585 | | FY 2023-24 | 47.49 | 0.0013% | −50.45% | 34.59% | 2.65 | 0.0000% | −33.58% | 3.30% | +44.84 | #3611 | | FY 2024-25 | 62.95 | 0.0017% | +32.55% | 35.56% | 1.75 | 0.0000% | −33.96% | 2.33% | +61.20 | #3314 | - CAGR (7-year): exports 16.83%/yr, imports -12.54%/yr (consistently Surplus) ## Key trade insights: HSN Code 61121990 export-import analysis ### Consistent export growth: 16.83% CAGR over 7 years India's exports under HSN Code 61121990 have grown at a compound annual rate of 16.83% over 7 fiscal years, rising from ₹24.75 Crore in FY 2018-19 to ₹62.95 Crore in FY 2024-25. ### HSN Code 61121990 ranked #3314 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61121990 ranks #3314 out of 12657 HSN codes by total export value. Within Sub-Chapter 6112, it ranks #2 of 20. By trade surplus, it ranks #2004 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61121990 exports The strongest single-year export movement for HSN Code 61121990 was recorded in FY 2021-22, when exports surged by 253.07% over the prior year. ### India maintains a trade surplus of ₹61.20 Crore in HSN Code 61121990 goods In FY 2024-25, India's exports of ₹62.95 Cr exceeded imports of ₹1.75 Cr, resulting in a trade surplus of ₹61.20 Crore — ranking #2004 of 12657 by surplus magnitude. ### Import growth of -12.54% CAGR signals stable import dependency for Other Cotton Garments for Men, Boys, Women, and Girls India's imports under HSN Code 61121990 have grown at -12.54% CAGR, reaching ₹1.75 Crore in FY 2024-25. ### HSN Code 61121990 contributes 35.56% of Sub-Chapter 6112 exports — ranked #2 Among the 20 HSN codes under Sub-Chapter 6112, HSN Code 61121990 ranks #2 by export value — accounting for 35.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.33% share (rank #7). ## 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 (this hsn code) | ₹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 |