--- title: "HSN Code for Other Men's and Boys' Cotton Shirts | HSN 62052090 GST Rate" description: "Find HSN and GST Rates for 62052090 related to Other Men's and Boys' Cotton Shirts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-62052090/" --- # HSN Code 62052090: Other Men's and Boys' Cotton Shirts - [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 6205: Male’s Shirts](https://busy.in/hsn/sub-chapter-6205/) ## 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 62052090 ? It includes Men's or Boys' Swimwear Made of Cotton Textile ### How should mixed supplies be billed when Other Men's and Boys' Cotton Shirts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Men's and Boys' Cotton Shirts; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Men's and Boys' Cotton Shirts? 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 Men's and Boys' Cotton Shirts? 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 Men's and Boys' Cotton Shirts? Under HSN 62052090, Other Men's and Boys' Cotton Shirts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Men's and Boys' Cotton Shirts? 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 62052090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6,003 Cr (+5.35% YoY) — 0.1631% of India's total exports - Imports: ₹714 Cr (−2.59% YoY) — 0.0117% of India's total imports - Trade balance: ₹5,289 Cr (Surplus); surplus rank #66 of 12657 HSN codes - Share of Sub-Chapter 6205: 65.49% of its exports; import side 71.00% - Rank within Sub-Chapter 6205: #1 of 13 by export value; import-side #1 ### Key metrics - National export rank: #78 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +35.98% in FY 2022-23 - Contribution to Sub-Ch. 6205: 65.49% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 62052090 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. 6205 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6205 | 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 | 3,369.90 | 0.1567% | — | 73.11% | 284.72 | 0.0098% | — | 82.70% | +3,085.18 | #89 | | FY 2021-22 | 4,401.32 | 0.1402% | +30.61% | 70.53% | 533.55 | 0.0117% | +87.39% | 87.07% | +3,867.77 | #101 | | FY 2022-23 | 5,985.04 | 0.1653% | +35.98% | 68.72% | 787.84 | 0.0137% | +47.66% | 81.99% | +5,197.20 | #76 | | FY 2023-24 | 5,697.98 | 0.1575% | −4.80% | 65.13% | 732.80 | 0.0130% | −6.99% | 76.90% | +4,965.18 | #86 | | FY 2024-25 | 6,002.55 | 0.1631% | +5.35% | 65.49% | 713.79 | 0.0117% | −2.59% | 71.00% | +5,288.76 | #78 | ## Key trade insights: HSN Code 62052090 export-import analysis ### Export snapshot for HSN Code 62052090 India exported ₹6,002.55 Crore worth of Other Men's and Boys' Cotton Shirts in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 62052090 ranked #78 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 62052090 ranks #78 out of 12657 HSN codes by total export value. Within Sub-Chapter 6205, it ranks #1 of 13. By trade surplus, it ranks #66 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 62052090 exports The strongest single-year export movement for HSN Code 62052090 was recorded in FY 2022-23, when exports surged by 35.98% over the prior year. ### India maintains a trade surplus of ₹5,288.76 Crore in HSN Code 62052090 goods In FY 2024-25, India's exports of ₹6,002.55 Cr exceeded imports of ₹713.79 Cr, resulting in a trade surplus of ₹5,288.76 Crore — ranking #66 of 12657 by surplus magnitude. ### HSN Code 62052090 contributes 65.49% of Sub-Chapter 6205 exports — ranked #1 Among the 13 HSN codes under Sub-Chapter 6205, HSN Code 62052090 ranks #1 by export value — accounting for 65.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 71.00% share (rank #1). ## Related HSN Codes in Sub-Chapter 6205 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 62052090: Other Men's and Boys' Cotton Shirts (this hsn code) | ₹6,003 Cr | | #2 | [HSN Code 62059090: Other Men's or Boys' Swimwear Materials](https://busy.in/hsn/hsn-62059090/) | ₹2,185 Cr | | #3 | [HSN Code 62053090: Other Men's and Boys' Shirts of Synthetic Fibres](https://busy.in/hsn/hsn-62053090/) | ₹876 Cr | | #4 | [HSN Code 62052010: Cotton Handloom Men's and Boys' Shirts](https://busy.in/hsn/hsn-62052010/) | ₹85 Cr | | #5 | [HSN Code 62059019: Other Swimwear of Synthetic or Mixed Textiles](https://busy.in/hsn/hsn-62059019/) | ₹9 Cr | | #6 | [HSN Code 62053010: Men's and Boys' Shirts Woven from Synthetic Fibres](https://busy.in/hsn/hsn-62053010/) | ₹4 Cr | | #7 | [HSN Code 62052020: Men's and Boys' Cotton Shirts with Lucknow Chikan Embroidery](https://busy.in/hsn/hsn-62052020/) | ₹4 Cr | | #8 | [HSN Code 62059011: Men's or Boys' Swimwear Made of Cotton Textile](https://busy.in/hsn/hsn-62059011/) | < ₹1 Crore | | #9 | [HSN Code 62059012: Synthetic Fibre Swimwear for Men and Boys](https://busy.in/hsn/hsn-62059012/) | < ₹1 Crore | | — | [HSN Code 62052000: Mens or boys shirts – of man-made fibres](https://busy.in/hsn/hsn-62052000/) | Nil |