---
title: "HSN Code for Hosiery and Socks of Cotton | HSN 61152100 GST Rate"
description: "Find HSN and GST Rates for 61152100 related to Hosiery and Socks of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61152100/"
---

# HSN Code 61152100: Hosiery and Socks 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 6115: Panty hose, tights, stockings, socks](https://busy.in/hsn/sub-chapter-6115/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other panty hose and tights: Of synthetic fibres, measuring per single yarn less than 67 decitex (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Other panty hose and tights: Of synthetic fibres, measuring per single yarn less than 67 decitex | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61152100 ?

It includes Hosiery of Synthetic Fibres - Other Articles

### Can we claim ITC on inputs used to trade Hosiery and Socks 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.

### Any common misclassification issue with Hosiery and Socks 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 Hosiery and Socks 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.

### Do e‑way bill and e‑invoice apply for Hosiery and Socks of Cotton?

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.

### How should mixed supplies be billed when Hosiery and Socks of Cotton is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hosiery and Socks of Cotton; Nil for exempt items if applicable).

## India's trade performance: HSN Code 61152100 (FY 2024-25)

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

- Exports: ₹1 Cr (+105.36% YoY) — 0.0000% of India's total exports
- Imports: ₹14 Cr (−10.34% YoY) — 0.0002% of India's total imports
- Trade balance: −₹13 Cr (Deficit); surplus rank #9267 of 12657 HSN codes
- Share of Sub-Chapter 6115: 0.08% of its exports; import side 4.27%
- Rank within Sub-Chapter 6115: #9 of 24 by export value; import-side #7

### Key metrics

- Export CAGR: 33.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8131 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +705.00% in FY 2019-20
- Contribution to Sub-Ch. 6115: 0.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61152100

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. 6115 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6115 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.02% | 14.42 | 0.0004% | — | 3.61% | −14.22 | #8812 |
| FY 2019-20 | 1.61 | 0.0001% | +705.00% | 0.14% | 12.36 | 0.0004% | −14.29% | 3.14% | −10.75 | #7146 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −60.87% | 0.05% | 9.23 | 0.0003% | −25.32% | 3.16% | −8.60 | #8056 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +20.63% | 0.05% | 15.38 | 0.0003% | +66.63% | 5.36% | −14.62 | #8236 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −28.95% | 0.04% | 24.92 | 0.0004% | +62.03% | 7.24% | −24.38 | #8617 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +3.70% | 0.04% | 16.06 | 0.0003% | −35.55% | 4.99% | −15.50 | #8705 |
| FY 2024-25 | 1.15 | 0.0000% | +105.36% | 0.08% | 14.40 | 0.0002% | −10.34% | 4.27% | −13.25 | #8131 |

- CAGR (7-year): exports 33.85%/yr, imports -0.02%/yr (consistently Deficit)

## Key trade insights: HSN Code 61152100 export-import analysis

### Consistent export growth: 33.85% CAGR over 7 years

India's exports under HSN Code 61152100 have grown at a compound annual rate of 33.85% over 7 fiscal years, rising from ₹0.20 Crore in FY 2018-19 to ₹1.15 Crore in FY 2024-25.

### HSN Code 61152100 ranked #8131 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61152100 ranks #8131 out of 12657 HSN codes by total export value. Within Sub-Chapter 6115, it ranks #9 of 24. By trade surplus, it ranks #9267 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 61152100 exports

The strongest single-year export movement for HSN Code 61152100 was recorded in FY 2019-20, when exports surged by 705.00% over the prior year.

### India records a trade deficit of ₹13.25 Crore in HSN Code 61152100 goods

In FY 2024-25, India's imports of ₹14.40 Cr exceeded exports of ₹1.15 Cr, resulting in a trade deficit of ₹13.25 Crore — ranking #9267 of 12657 by surplus magnitude.

### Import growth of -0.02% CAGR signals stable import dependency for Hosiery and Socks of Cotton

India's imports under HSN Code 61152100 have grown at -0.02% CAGR, reaching ₹14.40 Crore in FY 2024-25.

### HSN Code 61152100 contributes 0.08% of Sub-Chapter 6115 exports — ranked #9

Among the 24 HSN codes under Sub-Chapter 6115, HSN Code 61152100 ranks #9 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.27% share (rank #7).

## Related HSN Codes in Sub-Chapter 6115

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 61152990: Other Hosiery Knitted or Crocheted Articles](https://busy.in/hsn/hsn-61152990/) | ₹546 Cr |
| #2 | [HSN Code 61159990: Miscellaneous Knitted or Crocheted Articles](https://busy.in/hsn/hsn-61159990/) | ₹404 Cr |
| #3 | [HSN Code 61159500: Knitted or Crocheted Parts of Garments](https://busy.in/hsn/hsn-61159500/) | ₹299 Cr |
| #4 | [HSN Code 61159600: Knitted or Crocheted Textile Accessories](https://busy.in/hsn/hsn-61159600/) | ₹250 Cr |
| #5 | [HSN Code 61151000: Graduated Compression Hosiery and Stockings](https://busy.in/hsn/hsn-61151000/) | ₹17 Cr |
| #6 | [HSN Code 61153000: Gloves and Mittens of Textile Material](https://busy.in/hsn/hsn-61153000/) | ₹9 Cr |
| #7 | [HSN Code 61159400: Knitted or Crocheted Garment Accessories](https://busy.in/hsn/hsn-61159400/) | ₹4 Cr |
| #8 | [HSN Code 61152930: Other Textile Material Hosiery Articles](https://busy.in/hsn/hsn-61152930/) | ₹1 Cr |
| #9 | HSN Code 61152100: Hosiery and Socks of Cotton (this hsn code) | ₹1 Cr |
| #10 | [HSN Code 61159910: Other Knitted or Crocheted Garments](https://busy.in/hsn/hsn-61159910/) | < ₹1 Crore |