---
title: "HSN Code for Cotton Hosiery | HSN 61159100 GST Rate"
description: "Find HSN and GST Rates for 61159100 related to Cotton Hosiery with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61159100/"
---

# HSN Code 61159100: Cotton Hosiery

- [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 |
| --- | --- | --- | --- | --- |
| Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - other : of wool or fine animal hair | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 61159100 ?

It includes Women'/Girls' Man-Made Fibre Overcoats

### Any common misclassification issue with Cotton Hosiery?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

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

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

### How much GST applies to Cotton Hosiery?

Under HSN 61159100, Cotton Hosiery attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Cotton Hosiery?

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 Hosiery?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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

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.