--- title: "HSN Code for Other Garments Made of Cotton Blends | HSN 61123990 GST Rate" description: "Find HSN and GST Rates for 61123990 related to Other Garments Made of Cotton Blends with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61123990/" --- # HSN Code 61123990: Other Garments Made of Cotton Blends - [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 | | --- | --- | --- | --- | --- | | Men’s or boys’ swimwear : Of other textile materials : Other(sale value not exceeding Rs. 1000 per piece ) | 2.5% | 2.5% | 5% | 0% | | Men’s or boys’ swimwear : Of other textile materials : Other (sale value exceeding Rs. 1000 per piece) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61123990 ? It includes Other Garments of Wool or Fine Animal Hair Blends ### Does packaging or labelling change the GST for Other Garments Made of Cotton Blends? 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. ### How should mixed supplies be billed when Other Garments Made of Cotton Blends is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Garments Made of Cotton Blends; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Garments Made of Cotton Blends? 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 Other Garments Made of Cotton Blends? 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 Other Garments Made of Cotton Blends? Under HSN 61123990, Other Garments Made of Cotton Blends attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other Garments Made of Cotton Blends? 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 61123990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−43.65% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−84.11% YoY) — 0.0000% of India's total imports - Trade balance: ₹2 Cr (Surplus); surplus rank #4322 of 12657 HSN codes - Share of Sub-Chapter 6112: 1.03% of its exports; import side 0.32% - Rank within Sub-Chapter 6112: #6 of 20 by export value; import-side #10 ### Key metrics - Export CAGR: 19.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7682 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +281.63% in FY 2022-23 - Contribution to Sub-Ch. 6112: 1.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61123990 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 | < ₹1 Crore | 0.0000% | — | 0.90% | 3.58 | 0.0001% | — | 6.66% | −2.97 | #8028 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −22.95% | 0.61% | 1.37 | 0.0000% | −61.73% | 2.45% | −0.90 | #8241 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +44.68% | 1.01% | < ₹1 Crore | 0.0000% | −62.04% | 1.99% | +0.16 | #7987 | | FY 2021-22 | 1.96 | 0.0001% | +188.24% | 0.94% | < ₹1 Crore | 0.0000% | −57.69% | 0.46% | +1.74 | #7334 | | FY 2022-23 | 7.48 | 0.0002% | +281.63% | 2.61% | 1.18 | 0.0000% | +436.36% | 0.91% | +6.30 | #6005 | | FY 2023-24 | 3.23 | 0.0001% | −56.82% | 2.35% | 1.51 | 0.0000% | +27.97% | 1.88% | +1.72 | #7055 | | FY 2024-25 | 1.82 | 0.0000% | −43.65% | 1.03% | < ₹1 Crore | 0.0000% | −84.11% | 0.32% | +1.58 | #7682 | - CAGR (7-year): exports 19.98%/yr, imports -36.26%/yr (consistently Surplus) ## Key trade insights: HSN Code 61123990 export-import analysis ### Consistent export growth: 19.98% CAGR over 7 years India's exports under HSN Code 61123990 have grown at a compound annual rate of 19.98% over 7 fiscal years, rising from ₹0.61 Crore in FY 2018-19 to ₹1.82 Crore in FY 2024-25. ### HSN Code 61123990 ranked #7682 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61123990 ranks #7682 out of 12657 HSN codes by total export value. Within Sub-Chapter 6112, it ranks #6 of 20. By trade surplus, it ranks #4322 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 61123990 exports The strongest single-year export movement for HSN Code 61123990 was recorded in FY 2022-23, when exports surged by 281.63% over the prior year. ### India maintains a trade surplus of ₹1.58 Crore in HSN Code 61123990 goods In FY 2024-25, India's exports of ₹1.82 Cr exceeded imports of ₹0.24 Cr, resulting in a trade surplus of ₹1.58 Crore — ranking #4322 of 12657 by surplus magnitude. ### Import growth of -36.26% CAGR signals stable import dependency for Other Garments Made of Cotton Blends India's imports under HSN Code 61123990 have grown at -36.26% CAGR, reaching ₹0.24 Crore in FY 2024-25. ### HSN Code 61123990 contributes 1.03% of Sub-Chapter 6112 exports — ranked #6 Among the 20 HSN codes under Sub-Chapter 6112, HSN Code 61123990 ranks #6 by export value — accounting for 1.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.32% share (rank #10). ## 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 (this hsn code) | ₹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 |