HSN Code 62052090: Other Men's and Boys' Cotton Shirts

HSN Code 62052090 represents Other Men's and Boys' Cotton Shirts under GST classification. This code helps businesses identify Other Men's and Boys' Cotton Shirts correctly for billing, taxation, and trade. With HSN Code 62052090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Men's and Boys' Cotton Shirts.

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Description of Goods for HSN Code 62052090

HSN Code 62052090 relates to the following description.

Description of Goods

Of cotton : Other (sale value not exceeding Rs. 1000 per piece)

Chapter

62 - Articles of apparel and clothing accessories, not knitted or crocheted

Sub Chapter

6205 - Men’S Or Boys’ Shirts

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

Description of Goods

Of cotton : Other

Chapter

62 - Articles of apparel and clothing accessories, not knitted or crocheted

Sub Chapter

6205 - Men’S Or Boys’ Shirts

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 62052090 not include?

Other Men's and Boys' Cotton Shirts does not include products with the following descriptions.

Of cotton: Embroidered with Lucknow Chikan Craft(sale value not exceeding Rs. 1000 per piece)

Of man-made fibres : Embroidered with Lucknow Chikan Craft(sale value not exceeding Rs. 1000 per piece)

Of other textile materials : of silk : Khadi (sale value not exceeding Rs. 1000 per piece)

Of other textile materials : of silk : Embroidered with Lucknow Chikan Craft(sale value not exceeding Rs. 1000 per piece)

Of other textile materials : of silk : Embroidered with Lucknow Chikan Craft

Of other textile materials : of silk : Other (sale value not exceeding Rs. 1000 per piece)

Of other textile materials : Other (sale value not exceeding Rs. 1000 per piece)

India’s Trade Performance — HSN Code 62052090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹6,003 Cr

+5.35% vs FY 2023-24

0.1631% of India’s total exports

India’s Imports

FY 2024-25

₹714 Cr

−2.59% vs FY 2023-24

0.0117% of India’s total imports

Trade Balance

FY 2024-25

₹5,289 Cr

Trade Surplus

Surplus rank #66 of 12657 HSN codes

% of Sub-Chapter 6205

FY 2024-25

65.49%

Share of Sub-Chapter 6205’s total exports in FY 2024-25

Import side: 71.00% of Sub-Chapter 6205’s imports

Rank Within Sub-Chapter 6205

FY 2024-25

#1 of 13

Position by export value among HSN codes in Sub-Chapter 6205

Import-side rank: #1 of 13

At a glance

#78

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+35.98%

Peak Growth Year

FY 2022-23 · strongest single-year move

65.49%

Contribution to Sub-Ch. 6205

Share of Sub-Chapter 6205 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 6205

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 6205

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 6205

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 6205

FY 2020-21 Exp. Rank #89

Balance

+3,085.18

Exports

3,369.90 ₹ Cr

0.1567% share

YoY

73.11% of Sub-Ch. 6205

Imports

284.72 ₹ Cr

0.0098% share

YoY

82.70% of Sub-Ch. 6205

FY 2021-22 Exp. Rank #101

Balance

+3,867.77

Exports

4,401.32 ₹ Cr

0.1402% share

+30.61% YoY

70.53% of Sub-Ch. 6205

Imports

533.55 ₹ Cr

0.0117% share

+87.39% YoY

87.07% of Sub-Ch. 6205

FY 2022-23 Exp. Rank #76

Balance

+5,197.20

Exports

5,985.04 ₹ Cr

0.1653% share

+35.98% YoY

68.72% of Sub-Ch. 6205

Imports

787.84 ₹ Cr

0.0137% share

+47.66% YoY

81.99% of Sub-Ch. 6205

FY 2023-24 Exp. Rank #86

Balance

+4,965.18

Exports

5,697.98 ₹ Cr

0.1575% share

−4.80% YoY

65.13% of Sub-Ch. 6205

Imports

732.80 ₹ Cr

0.0130% share

−6.99% YoY

76.90% of Sub-Ch. 6205

FY 2024-25 Exp. Rank #78

Balance

+5,288.76

Exports

6,002.55 ₹ Cr

0.1631% share

+5.35% YoY

65.49% of Sub-Ch. 6205

Imports

713.79 ₹ Cr

0.0117% share

−2.59% YoY

71.00% of Sub-Ch. 6205

Sub-Chapter 6205 total

reference, FY 2024-25

Export

₹9,166.06 Cr

Import

₹1,005.32 Cr

Trade Balance

+8,160.74

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 62052090 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.