---
title: "HSN Code for Other Women's or Girls' Bottoms | HSN 62023090 GST Rate"
description: "Find HSN and GST Rates for 62023090 related to Other Women's or Girls' Bottoms with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-62023090/"
---

# HSN Code 62023090: Other Women's or Girls' Bottoms

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 62: Apparel & Clothing Accessories](https://busy.in/hsn/chapter-62/)
- [Sub-chapter 6202: Female’s Overcoats, Jackets, Cloaks](https://busy.in/hsn/sub-chapter-6202/)

## GST rates

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

## Frequently asked questions

### What products are classified under HSN 62023090 ?

It includes Women's or Girls' Outerwear of Cotton

### Does packaging or labelling change the GST for Other Women's or Girls' Bottoms?

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 Other Women's or Girls' Bottoms?

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 Other Women's or Girls' Bottoms?

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 Other Women's or Girls' Bottoms?

Under HSN 62023090, Other Women's or Girls' Bottoms attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Women's or Girls' Bottoms?

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 62023090 (FY 2024-25)

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

- Exports: ₹41 Cr (−19.55% YoY) — 0.0011% of India's total exports
- Imports: ₹15 Cr (−0.53% YoY) — 0.0002% of India's total imports
- Trade balance: ₹26 Cr (Surplus); surplus rank #2633 of 12657 HSN codes
- Share of Sub-Chapter 6202: 29.78% of its exports; import side 7.49%
- Rank within Sub-Chapter 6202: #1 of 24 by export value; import-side #3

### Key metrics

- National export rank: #3878 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: −7.63% in FY 2023-24
- Contribution to Sub-Ch. 6202: 29.78% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 62023090

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. 6202 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6202 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2022-23 | 55.59 | 0.0015% | — | 27.50% | 14.95 | 0.0003% | — | 6.64% | +40.64 | #3330 |
| FY 2023-24 | 51.35 | 0.0014% | −7.63% | 30.14% | 15.13 | 0.0003% | +1.20% | 9.39% | +36.22 | #3490 |
| FY 2024-25 | 41.31 | 0.0011% | −19.55% | 29.78% | 15.05 | 0.0002% | −0.53% | 7.49% | +26.26 | #3878 |

## Key trade insights: HSN Code 62023090 export-import analysis

### Export snapshot for HSN Code 62023090

India exported ₹41.31 Crore worth of Other Women's or Girls' Bottoms in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 62023090 ranked #3878 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 62023090 ranks #3878 out of 12657 HSN codes by total export value. Within Sub-Chapter 6202, it ranks #1 of 24. By trade surplus, it ranks #2633 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 62023090 exports

The strongest single-year export movement for HSN Code 62023090 was recorded in FY 2023-24, when exports declined by 7.63% over the prior year.

### India maintains a trade surplus of ₹26.26 Crore in HSN Code 62023090 goods

In FY 2024-25, India's exports of ₹41.31 Cr exceeded imports of ₹15.05 Cr, resulting in a trade surplus of ₹26.26 Crore — ranking #2633 of 12657 by surplus magnitude.

### HSN Code 62023090 contributes 29.78% of Sub-Chapter 6202 exports — ranked #1

Among the 24 HSN codes under Sub-Chapter 6202, HSN Code 62023090 ranks #1 by export value — accounting for 29.78% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.49% share (rank #3).

## Related HSN Codes in Sub-Chapter 6202

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 62023090: Other Women's or Girls' Bottoms (this hsn code) | ₹41 Cr |
| #2 | [HSN Code 62024090: Other Men's or Boys' Cotton Outerwear](https://busy.in/hsn/hsn-62024090/) | ₹37 Cr |
| #3 | [HSN Code 62029090: Other Women's or Girls' Outerwear of Cotton](https://busy.in/hsn/hsn-62029090/) | ₹23 Cr |
| #4 | [HSN Code 62024010: Men's or Boys' Suits and Ensembles of Cotton](https://busy.in/hsn/hsn-62024010/) | ₹12 Cr |
| #5 | [HSN Code 62022090: Other Men's or Boys' Bottoms](https://busy.in/hsn/hsn-62022090/) | ₹8 Cr |
| #6 | [HSN Code 62023010: Women's or Girls' Trousers and Shorts](https://busy.in/hsn/hsn-62023010/) | ₹7 Cr |
| #7 | [HSN Code 62022010: Men's or Boys' Trousers and Shorts](https://busy.in/hsn/hsn-62022010/) | ₹5 Cr |
| #8 | [HSN Code 62029010: Women's or Girls' Outerwear of Cotton](https://busy.in/hsn/hsn-62029010/) | ₹4 Cr |
| — | [HSN Code 62021110: Women'/Girls' Other Wool/Fine Animal Hair Overcoats](https://busy.in/hsn/hsn-62021110/) | Nil |
| — | [HSN Code 62021190: Women'/Girls' Cotton Overcoats](https://busy.in/hsn/hsn-62021190/) | Nil |