--- title: "HSN Code for Miscellaneous Knitted or Crocheted Articles | HSN 61159990 GST Rate" description: "Find HSN and GST Rates for 61159990 related to Miscellaneous Knitted or Crocheted Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-61159990/" --- # HSN Code 61159990: Miscellaneous Knitted or Crocheted Articles - [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 other textile materials : Other (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Of other textile materials : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 61159990 ? It includes Garments of Woven Cotton Textile Materials ### Can we claim ITC on inputs used to trade Miscellaneous Knitted or Crocheted Articles? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Miscellaneous Knitted or Crocheted Articles? 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 Miscellaneous Knitted or Crocheted Articles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Miscellaneous Knitted or Crocheted Articles; Nil for exempt items if applicable). ### How much GST applies to Miscellaneous Knitted or Crocheted Articles? Under HSN 61159990, Miscellaneous Knitted or Crocheted Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Miscellaneous Knitted or Crocheted Articles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 61159990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹404 Cr (+7.43% YoY) — 0.0110% of India's total exports - Imports: ₹64 Cr (−3.18% YoY) — 0.0011% of India's total imports - Trade balance: ₹340 Cr (Surplus); surplus rank #835 of 12657 HSN codes - Share of Sub-Chapter 6115: 26.36% of its exports; import side 18.96% - Rank within Sub-Chapter 6115: #2 of 24 by export value; import-side #2 ### Key metrics - Export CAGR: -4.44% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1178 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +23.16% in FY 2021-22 - Contribution to Sub-Ch. 6115: 26.36% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 61159990 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 | 530.39 | 0.0232% | — | 46.70% | 160.76 | 0.0045% | — | 40.19% | +369.63 | #624 | | FY 2019-20 | 468.12 | 0.0213% | −11.74% | 40.90% | 112.98 | 0.0034% | −29.72% | 28.69% | +355.14 | #683 | | FY 2020-21 | 321.27 | 0.0149% | −31.37% | 27.56% | 68.69 | 0.0024% | −39.20% | 23.53% | +252.58 | #965 | | FY 2021-22 | 395.67 | 0.0126% | +23.16% | 24.71% | 54.83 | 0.0012% | −20.18% | 19.09% | +340.84 | #1039 | | FY 2022-23 | 460.26 | 0.0127% | +16.32% | 33.28% | 82.67 | 0.0014% | +50.78% | 24.01% | +377.59 | #987 | | FY 2023-24 | 375.99 | 0.0104% | −18.31% | 27.69% | 66.09 | 0.0012% | −20.06% | 20.53% | +309.90 | #1203 | | FY 2024-25 | 403.91 | 0.0110% | +7.43% | 26.36% | 63.99 | 0.0011% | −3.18% | 18.96% | +339.92 | #1178 | - CAGR (7-year): exports -4.44%/yr, imports -14.23%/yr (consistently Surplus) ## Key trade insights: HSN Code 61159990 export-import analysis ### Export decline: -4.44% CAGR over 7 years India's exports under HSN Code 61159990 have declined at a compound annual rate of -4.44% over 7 fiscal years, falling from ₹530.39 Crore in FY 2018-19 to ₹403.91 Crore in FY 2024-25. ### HSN Code 61159990 ranked #1178 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 61159990 ranks #1178 out of 12657 HSN codes by total export value. Within Sub-Chapter 6115, it ranks #2 of 24. By trade surplus, it ranks #835 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 61159990 exports The strongest single-year export movement for HSN Code 61159990 was recorded in FY 2021-22, when exports surged by 23.16% over the prior year. ### India maintains a trade surplus of ₹339.92 Crore in HSN Code 61159990 goods In FY 2024-25, India's exports of ₹403.91 Cr exceeded imports of ₹63.99 Cr, resulting in a trade surplus of ₹339.92 Crore — ranking #835 of 12657 by surplus magnitude. ### Import growth of -14.23% CAGR signals stable import dependency for Miscellaneous Knitted or Crocheted Articles India's imports under HSN Code 61159990 have grown at -14.23% CAGR, reaching ₹63.99 Crore in FY 2024-25. ### HSN Code 61159990 contributes 26.36% of Sub-Chapter 6115 exports — ranked #2 Among the 24 HSN codes under Sub-Chapter 6115, HSN Code 61159990 ranks #2 by export value — accounting for 26.36% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.96% share (rank #2). ## 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 (this hsn code) | ₹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](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 |