--- title: "HSN Code for Cotton Shorts and Breeches | HSN 62044490 GST Rate" description: "Find HSN and GST Rates for 62044490 related to Cotton Shorts and Breeches with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-62044490/" --- # HSN Code 62044490: Cotton Shorts and Breeches - [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 6204: Women’s suits and dresses](https://busy.in/hsn/sub-chapter-6204/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Dresses : Of artificial fibres : Other(sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Dresses : Of artificial fibres : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 62044490 ? It includes Miscellaneous Embroidered Outerwear ### Any common misclassification issue with Cotton Shorts and Breeches? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Cotton Shorts and Breeches? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Cotton Shorts and Breeches is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Shorts and Breeches; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Cotton Shorts and Breeches? 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 Cotton Shorts and Breeches? Under HSN 62044490, Cotton Shorts and Breeches attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 62044490 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,869 Cr (+8.81% YoY) — 0.0508% of India's total exports - Imports: ₹77 Cr (+34.01% YoY) — 0.0013% of India's total imports - Trade balance: ₹1,793 Cr (Surplus); surplus rank #215 of 12657 HSN codes - Share of Sub-Chapter 6204: 7.09% of its exports; import side 4.41% - Rank within Sub-Chapter 6204: #5 of 84 by export value; import-side #7 ### Key metrics - National export rank: #293 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +8.81% in FY 2024-25 - Contribution to Sub-Ch. 6204: 7.09% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 62044490 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. 6204 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6204 | 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | 1,717.89 | 0.0475% | — | 7.31% | 57.19 | 0.0010% | — | 3.86% | +1,660.70 | #294 | | FY 2024-25 | 1,869.26 | 0.0508% | +8.81% | 7.09% | 76.64 | 0.0013% | +34.01% | 4.41% | +1,792.62 | #293 | ## Key trade insights: HSN Code 62044490 export-import analysis ### Export snapshot for HSN Code 62044490 India exported ₹1,869.26 Crore worth of Cotton Shorts and Breeches in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 62044490 ranked #293 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 62044490 ranks #293 out of 12657 HSN codes by total export value. Within Sub-Chapter 6204, it ranks #5 of 84. By trade surplus, it ranks #215 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 62044490 exports The strongest single-year export movement for HSN Code 62044490 was recorded in FY 2024-25, when exports surged by 8.81% over the prior year. ### India maintains a trade surplus of ₹1,792.62 Crore in HSN Code 62044490 goods In FY 2024-25, India's exports of ₹1,869.26 Cr exceeded imports of ₹76.64 Cr, resulting in a trade surplus of ₹1,792.62 Crore — ranking #215 of 12657 by surplus magnitude. ### HSN Code 62044490 contributes 7.09% of Sub-Chapter 6204 exports — ranked #5 Among the 84 HSN codes under Sub-Chapter 6204, HSN Code 62044490 ranks #5 by export value — accounting for 7.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.41% share (rank #7). ## Related HSN Codes in Sub-Chapter 6204 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 62044290: Other Skirts and Divided Skirts](https://busy.in/hsn/hsn-62044290/) | ₹7,062 Cr | | #2 | [HSN Code 62044390: Other Textile Trousers and Breeches](https://busy.in/hsn/hsn-62044390/) | ₹4,865 Cr | | #3 | [HSN Code 62046290: Cotton Dresses](https://busy.in/hsn/hsn-62046290/) | ₹2,878 Cr | | #4 | [HSN Code 62044999: Other Women's or Girls' Outerwear](https://busy.in/hsn/hsn-62044999/) | ₹1,977 Cr | | #5 | HSN Code 62044490: Cotton Shorts and Breeches (this hsn code) | ₹1,869 Cr | | #6 | [HSN Code 62046990: Other Textile Material Trousers and Shorts](https://busy.in/hsn/hsn-62046990/) | ₹1,583 Cr | | #7 | [HSN Code 62045290: Other Cotton Blouses and Shirt Combinations](https://busy.in/hsn/hsn-62045290/) | ₹1,197 Cr | | #8 | [HSN Code 62046300: Other Dresses and Skirts](https://busy.in/hsn/hsn-62046300/) | ₹714 Cr | | #9 | [HSN Code 62045390: Other Ensembles and Suits](https://busy.in/hsn/hsn-62045390/) | ₹628 Cr | | #10 | [HSN Code 62043290: Other Cotton Jackets and Blazers](https://busy.in/hsn/hsn-62043290/) | ₹549 Cr |