---
title: "HSN Code for Cotton Knitted or Crocheted Garments | HSN 61142000 GST Rate"
description: "Find HSN and GST Rates for 61142000 related to Cotton Knitted or Crocheted Garments with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61142000/"
---

# HSN Code 61142000: Cotton Knitted or Crocheted Garments

- [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 6114: Knitted/crocheted garments](https://busy.in/hsn/sub-chapter-6114/)

## 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 61142000 ?

It includes Silk Knitted or Crocheted Garments

### Any common misclassification issue with Cotton Knitted or Crocheted Garments?

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 Cotton Knitted or Crocheted Garments?

Under HSN 61142000, Cotton Knitted or Crocheted Garments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Cotton Knitted or Crocheted Garments?

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 Cotton Knitted or Crocheted Garments?

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 Cotton Knitted or Crocheted Garments?

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 61142000 (FY 2024-25)

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

- Exports: ₹1,941 Cr (+11.78% YoY) — 0.0527% of India's total exports
- Imports: ₹11 Cr (−36.92% YoY) — 0.0002% of India's total imports
- Trade balance: ₹1,930 Cr (Surplus); surplus rank #198 of 12657 HSN codes
- Share of Sub-Chapter 6114: 56.41% of its exports; import side 14.18%
- Rank within Sub-Chapter 6114: #1 of 6 by export value; import-side #2

### Key metrics

- Export CAGR: -1.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #277 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +48.25% in FY 2021-22
- Contribution to Sub-Ch. 6114: 56.41% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61142000

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. 6114 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6114 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2,138.32 | 0.0936% | — | 49.04% | 5.87 | 0.0002% | — | 12.16% | +2,132.45 | #143 |
| FY 2019-20 | 1,879.08 | 0.0854% | −12.12% | 58.40% | 6.20 | 0.0002% | +5.62% | 13.94% | +1,872.88 | #171 |
| FY 2020-21 | 1,373.88 | 0.0639% | −26.89% | 57.68% | 9.88 | 0.0003% | +59.35% | 23.92% | +1,364.00 | #245 |
| FY 2021-22 | 2,036.77 | 0.0649% | +48.25% | 58.27% | 20.21 | 0.0004% | +104.55% | 32.71% | +2,016.56 | #234 |
| FY 2022-23 | 2,031.51 | 0.0561% | −0.26% | 56.41% | 18.71 | 0.0003% | −7.42% | 23.76% | +2,012.80 | #252 |
| FY 2023-24 | 1,736.46 | 0.0480% | −14.52% | 54.79% | 17.31 | 0.0003% | −7.48% | 22.83% | +1,719.15 | #291 |
| FY 2024-25 | 1,941.08 | 0.0527% | +11.78% | 56.41% | 10.92 | 0.0002% | −36.92% | 14.18% | +1,930.16 | #277 |

- CAGR (7-year): exports -1.60%/yr, imports 10.90%/yr (consistently Surplus)

## Key trade insights: HSN Code 61142000 export-import analysis

### Export decline: -1.60% CAGR over 7 years

India's exports under HSN Code 61142000 have declined at a compound annual rate of -1.60% over 7 fiscal years, falling from ₹2,138.32 Crore in FY 2018-19 to ₹1,941.08 Crore in FY 2024-25.

### HSN Code 61142000 ranked #277 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61142000 ranks #277 out of 12657 HSN codes by total export value. Within Sub-Chapter 6114, it ranks #1 of 6. By trade surplus, it ranks #198 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 61142000 exports

The strongest single-year export movement for HSN Code 61142000 was recorded in FY 2021-22, when exports surged by 48.25% over the prior year.

### India maintains a trade surplus of ₹1,930.16 Crore in HSN Code 61142000 goods

In FY 2024-25, India's exports of ₹1,941.08 Cr exceeded imports of ₹10.92 Cr, resulting in a trade surplus of ₹1,930.16 Crore — ranking #198 of 12657 by surplus magnitude.

### Import growth of 10.90% CAGR signals rising demand for Cotton Knitted or Crocheted Garments

India's imports under HSN Code 61142000 have grown at 10.90% CAGR, reaching ₹10.92 Crore in FY 2024-25.

### HSN Code 61142000 contributes 56.41% of Sub-Chapter 6114 exports — ranked #1

Among the 6 HSN codes under Sub-Chapter 6114, HSN Code 61142000 ranks #1 by export value — accounting for 56.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.18% share (rank #2).

## Related HSN Codes in Sub-Chapter 6114

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 61142000: Cotton Knitted or Crocheted Garments (this hsn code) | ₹1,941 Cr |
| #2 | [HSN Code 61149090: Other Textile Material Knitted or Crocheted Garments](https://busy.in/hsn/hsn-61149090/) | ₹1,154 Cr |
| #3 | [HSN Code 61143010: Synthetic Fibre Knitted or Crocheted Garments](https://busy.in/hsn/hsn-61143010/) | ₹281 Cr |
| #4 | [HSN Code 61143020: Artificial Fibre Knitted or Crocheted Garments](https://busy.in/hsn/hsn-61143020/) | ₹64 Cr |
| #5 | [HSN Code 61149010: Silk Knitted or Crocheted Garments](https://busy.in/hsn/hsn-61149010/) | ₹1 Cr |
| — | [HSN Code 61141000: Synthetic Pantyhose/Tights (< 67 Decitex)](https://busy.in/hsn/hsn-61141000/) | — |