--- title: "HSN Code for Knitted or Crocheted Parts of Garments | HSN 61159500 GST Rate" description: "Find HSN and GST Rates for 61159500 related to Knitted or Crocheted Parts of Garments with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61159500/" --- # HSN Code 61159500: Knitted or Crocheted Parts of 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 6115: Panty hose, tights, stockings, socks](https://busy.in/hsn/sub-chapter-6115/) ## 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 61159500 ? It includes Miscellaneous Knitted or Crocheted Articles ### How should mixed supplies be billed when Knitted or Crocheted Parts of Garments is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Knitted or Crocheted Parts of Garments; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Knitted or Crocheted Parts of Garments? 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 Knitted or Crocheted Parts of Garments? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Knitted or Crocheted Parts of 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. ### How much GST applies to Knitted or Crocheted Parts of Garments? Under HSN 61159500, Knitted or Crocheted Parts of Garments attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 61159500 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹299 Cr (+43.87% YoY) — 0.0081% of India's total exports - Imports: ₹46 Cr (+0.40% YoY) — 0.0007% of India's total imports - Trade balance: ₹253 Cr (Surplus); surplus rank #1008 of 12657 HSN codes - Share of Sub-Chapter 6115: 19.50% of its exports; import side 13.48% - Rank within Sub-Chapter 6115: #3 of 24 by export value; import-side #3 ### Key metrics - Export CAGR: 8.66% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1449 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +43.87% in FY 2024-25 - Contribution to Sub-Ch. 6115: 19.50% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61159500 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 | 181.48 | 0.0079% | — | 15.98% | 19.15 | 0.0005% | — | 4.79% | +162.33 | #1409 | | FY 2019-20 | 147.76 | 0.0067% | −18.58% | 12.91% | 21.24 | 0.0006% | +10.91% | 5.39% | +126.52 | #1591 | | FY 2020-21 | 166.84 | 0.0078% | +12.91% | 14.31% | 14.59 | 0.0005% | −31.31% | 5.00% | +152.25 | #1552 | | FY 2021-22 | 210.95 | 0.0067% | +26.44% | 13.17% | 25.28 | 0.0006% | +73.27% | 8.80% | +185.67 | #1600 | | FY 2022-23 | 182.40 | 0.0050% | −13.53% | 13.19% | 39.01 | 0.0007% | +54.31% | 11.33% | +143.39 | #1828 | | FY 2023-24 | 207.66 | 0.0057% | +13.85% | 15.29% | 45.32 | 0.0008% | +16.18% | 14.08% | +162.34 | #1748 | | FY 2024-25 | 298.75 | 0.0081% | +43.87% | 19.50% | 45.50 | 0.0007% | +0.40% | 13.48% | +253.25 | #1449 | - CAGR (7-year): exports 8.66%/yr, imports 15.52%/yr (consistently Surplus) ## Key trade insights: HSN Code 61159500 export-import analysis ### Consistent export growth: 8.66% CAGR over 7 years India's exports under HSN Code 61159500 have grown at a compound annual rate of 8.66% over 7 fiscal years, rising from ₹181.48 Crore in FY 2018-19 to ₹298.75 Crore in FY 2024-25. ### HSN Code 61159500 ranked #1449 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61159500 ranks #1449 out of 12657 HSN codes by total export value. Within Sub-Chapter 6115, it ranks #3 of 24. By trade surplus, it ranks #1008 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 61159500 exports The strongest single-year export movement for HSN Code 61159500 was recorded in FY 2024-25, when exports surged by 43.87% over the prior year. ### India maintains a trade surplus of ₹253.25 Crore in HSN Code 61159500 goods In FY 2024-25, India's exports of ₹298.75 Cr exceeded imports of ₹45.50 Cr, resulting in a trade surplus of ₹253.25 Crore — ranking #1008 of 12657 by surplus magnitude. ### Import growth of 15.52% CAGR signals rising demand for Knitted or Crocheted Parts of Garments India's imports under HSN Code 61159500 have grown at 15.52% CAGR, reaching ₹45.50 Crore in FY 2024-25. ### HSN Code 61159500 contributes 19.50% of Sub-Chapter 6115 exports — ranked #3 Among the 24 HSN codes under Sub-Chapter 6115, HSN Code 61159500 ranks #3 by export value — accounting for 19.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.48% share (rank #3). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-61152100/) | ₹1 Cr | | #10 | [HSN Code 61159910: Other Knitted or Crocheted Garments](https://busy.in/hsn/hsn-61159910/) | < ₹1 Crore |