---
title: "HSN Code for Other Garments of Textile Materials and Fur | HSN 61178040 GST Rate"
description: "Find HSN and GST Rates for 61178040 related to Other Garments of Textile Materials and Fur with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-61178040/"
---

# HSN Code 61178040: Other Garments of Textile Materials and Fur

- [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 6117: Knitted Clothing Accessories, Parts](https://busy.in/hsn/sub-chapter-6117/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other accessories : Of man-made fibres (sale value not exceeding Rs. 1000 per piece) (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Other accessories : Of man-made fibres | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 61178040 ?

It includes Wool/Fine Hair Overcoats, Raincoats

### How should mixed supplies be billed when Other Garments of Textile Materials and Fur is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Garments of Textile Materials and Fur; Nil for exempt items if applicable).

### How much GST applies to Other Garments of Textile Materials and Fur?

Under HSN 61178040, Other Garments of Textile Materials and Fur attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other Garments of Textile Materials and Fur?

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 Other Garments of Textile Materials and Fur?

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.

### Any common misclassification issue with Other Garments of Textile Materials and Fur?

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 61178040 (FY 2024-25)

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

- Exports: ₹2 Cr (−15.38% YoY) — 0.0000% of India's total exports
- Imports: ₹4 Cr (+28.36% YoY) — 0.0001% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8164 of 12657 HSN codes
- Share of Sub-Chapter 6117: 1.72% of its exports; import side 3.19%
- Rank within Sub-Chapter 6117: #8 of 16 by export value; import-side #5

### Key metrics

- Export CAGR: -2.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7770 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +151.87% in FY 2019-20
- Contribution to Sub-Ch. 6117: 1.72% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 61178040

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. 6117 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6117 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.87 | 0.0001% | — | 0.39% | 1.61 | 0.0000% | — | 0.86% | +0.26 | #7028 |
| FY 2019-20 | 4.71 | 0.0002% | +151.87% | 1.96% | 1.83 | 0.0001% | +13.66% | 1.18% | +2.88 | #5934 |
| FY 2020-21 | 2.25 | 0.0001% | −52.23% | 0.97% | 1.51 | 0.0001% | −17.49% | 1.36% | +0.74 | #6846 |
| FY 2021-22 | 1.14 | 0.0000% | −49.33% | 0.64% | 2.88 | 0.0001% | +90.73% | 2.11% | −1.74 | #7860 |
| FY 2022-23 | 1.35 | 0.0000% | +18.42% | 1.38% | 3.63 | 0.0001% | +26.04% | 2.72% | −2.28 | #7834 |
| FY 2023-24 | 1.95 | 0.0001% | +44.44% | 2.39% | 2.75 | 0.0000% | −24.24% | 2.64% | −0.80 | #7602 |
| FY 2024-25 | 1.65 | 0.0000% | −15.38% | 1.72% | 3.53 | 0.0001% | +28.36% | 3.19% | −1.88 | #7770 |

- CAGR (7-year): exports -2.06%/yr, imports 13.98%/yr (consistently Deficit)

## Key trade insights: HSN Code 61178040 export-import analysis

### Export decline: -2.06% CAGR over 7 years

India's exports under HSN Code 61178040 have declined at a compound annual rate of -2.06% over 7 fiscal years, falling from ₹1.87 Crore in FY 2018-19 to ₹1.65 Crore in FY 2024-25.

### HSN Code 61178040 ranked #7770 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 61178040 ranks #7770 out of 12657 HSN codes by total export value. Within Sub-Chapter 6117, it ranks #8 of 16. By trade surplus, it ranks #8164 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 61178040 exports

The strongest single-year export movement for HSN Code 61178040 was recorded in FY 2019-20, when exports surged by 151.87% over the prior year.

### India records a trade deficit of ₹1.88 Crore in HSN Code 61178040 goods

In FY 2024-25, India's imports of ₹3.53 Cr exceeded exports of ₹1.65 Cr, resulting in a trade deficit of ₹1.88 Crore — ranking #8164 of 12657 by surplus magnitude.

### Import growth of 13.98% CAGR signals rising demand for Other Garments of Textile Materials and Fur

India's imports under HSN Code 61178040 have grown at 13.98% CAGR, reaching ₹3.53 Crore in FY 2024-25.

### HSN Code 61178040 contributes 1.72% of Sub-Chapter 6117 exports — ranked #8

Among the 16 HSN codes under Sub-Chapter 6117, HSN Code 61178040 ranks #8 by export value — accounting for 1.72% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.19% share (rank #5).

## Related HSN Codes in Sub-Chapter 6117

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 61171040: Garments of Man-Made Fibres Wovens](https://busy.in/hsn/hsn-61171040/) | ₹36 Cr |
| #2 | [HSN Code 61178090: Other Textile and Fur Garments](https://busy.in/hsn/hsn-61178090/) | ₹17 Cr |
| #3 | [HSN Code 61171030: Garments of Synthetic Fibre Wovens](https://busy.in/hsn/hsn-61171030/) | ₹16 Cr |
| #4 | [HSN Code 61179000: Other Textile Garments](https://busy.in/hsn/hsn-61179000/) | ₹9 Cr |
| #5 | [HSN Code 61171090: Other Garments of Woven Textile Materials](https://busy.in/hsn/hsn-61171090/) | ₹8 Cr |
| #6 | [HSN Code 61178030: Garments of Textile Materials with Artificial Fur](https://busy.in/hsn/hsn-61178030/) | ₹4 Cr |
| #7 | [HSN Code 61171020: Garments of Wool or Fine Animal Hair Wovens](https://busy.in/hsn/hsn-61171020/) | ₹3 Cr |
| #8 | HSN Code 61178040: Other Garments of Textile Materials and Fur (this hsn code) | ₹2 Cr |
| #9 | [HSN Code 61178020: Garments of Textile Materials with Fur](https://busy.in/hsn/hsn-61178020/) | < ₹1 Crore |
| #10 | [HSN Code 61178010: Garments of Fur and Fur Textile Materials](https://busy.in/hsn/hsn-61178010/) | < ₹1 Crore |