---
title: "HSN Code for Cotton Dresses | HSN 62046290 GST Rate"
description: "Find HSN and GST Rates for 62046290 related to Cotton Dresses with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-62046290/"
---

# HSN Code 62046290: Cotton Dresses

- [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 |
| --- | --- | --- | --- | --- |
| Trousers, bib and brace overalls, breeches and shorts : Of cotton: Other (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Trousers, bib and brace overalls, breeches and shorts : Of cotton: Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 62046290 ?

It includes Silk Textile Trousers and Shorts, Other Varieties

### How much GST applies to Cotton Dresses?

Under HSN 62046290, Cotton Dresses attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Cotton Dresses?

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 Cotton Dresses?

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 Cotton Dresses?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Cotton Dresses is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Dresses; Nil for exempt items if applicable).

## India's trade performance: HSN Code 62046290 (FY 2024-25)

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

- Exports: ₹2,878 Cr (+22.58% YoY) — 0.0782% of India's total exports
- Imports: ₹709 Cr (+14.35% YoY) — 0.0117% of India's total imports
- Trade balance: ₹2,169 Cr (Surplus); surplus rank #167 of 12657 HSN codes
- Share of Sub-Chapter 6204: 10.92% of its exports; import side 40.83%
- Rank within Sub-Chapter 6204: #3 of 84 by export value; import-side #1

### Key metrics

- National export rank: #177 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +49.58% in FY 2021-22
- Contribution to Sub-Ch. 6204: 10.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 62046290

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 | 1,123.18 | 0.0522% | — | 7.67% | 201.96 | 0.0069% | — | 36.84% | +921.22 | #306 |
| FY 2021-22 | 1,680.10 | 0.0535% | +49.58% | 7.97% | 383.71 | 0.0084% | +89.99% | 39.55% | +1,296.39 | #280 |
| FY 2022-23 | 2,173.95 | 0.0600% | +29.39% | 8.61% | 751.49 | 0.0131% | +95.85% | 45.18% | +1,422.46 | #224 |
| FY 2023-24 | 2,347.98 | 0.0649% | +8.01% | 9.99% | 620.09 | 0.0110% | −17.49% | 41.87% | +1,727.89 | #208 |
| FY 2024-25 | 2,878.09 | 0.0782% | +22.58% | 10.92% | 709.10 | 0.0117% | +14.35% | 40.83% | +2,168.99 | #177 |

## Key trade insights: HSN Code 62046290 export-import analysis

### Export snapshot for HSN Code 62046290

India exported ₹2,878.09 Crore worth of Cotton Dresses in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 62046290 ranked #177 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 62046290 ranks #177 out of 12657 HSN codes by total export value. Within Sub-Chapter 6204, it ranks #3 of 84. By trade surplus, it ranks #167 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 62046290 exports

The strongest single-year export movement for HSN Code 62046290 was recorded in FY 2021-22, when exports surged by 49.58% over the prior year.

### India maintains a trade surplus of ₹2,168.99 Crore in HSN Code 62046290 goods

In FY 2024-25, India's exports of ₹2,878.09 Cr exceeded imports of ₹709.10 Cr, resulting in a trade surplus of ₹2,168.99 Crore — ranking #167 of 12657 by surplus magnitude.

### HSN Code 62046290 contributes 10.92% of Sub-Chapter 6204 exports — ranked #3

Among the 84 HSN codes under Sub-Chapter 6204, HSN Code 62046290 ranks #3 by export value — accounting for 10.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 40.83% share (rank #1).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-62044490/) | ₹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 |