--- title: "HSN Code for Other Men's or Boys' Swimwear Materials | HSN 62059090 GST Rate" description: "Find HSN and GST Rates for 62059090 related to Other Men's or Boys' Swimwear Materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-62059090/" --- # HSN Code 62059090: Other Men's or Boys' Swimwear Materials - [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 other textile materials : Other (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Of other textile materials : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 62059090 ? It includes Women's or Girls' Suits, Ensembles, Jackets, and Dresses ### How should mixed supplies be billed when Other Men's or Boys' Swimwear Materials 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 or Boys' Swimwear Materials; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Men's or Boys' Swimwear Materials? 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. ### Can we claim ITC on inputs used to trade Other Men's or Boys' Swimwear Materials? 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 Other Men's or Boys' Swimwear Materials? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Other Men's or Boys' Swimwear Materials? 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. ## India's trade performance: HSN Code 62059090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,185 Cr (+7.21% YoY) — 0.0594% of India's total exports - Imports: ₹175 Cr (+29.51% YoY) — 0.0029% of India's total imports - Trade balance: ₹2,009 Cr (Surplus); surplus rank #185 of 12657 HSN codes - Share of Sub-Chapter 6205: 23.84% of its exports; import side 17.46% - Rank within Sub-Chapter 6205: #2 of 13 by export value; import-side #2 ### Key metrics - Export CAGR: 6.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #242 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +73.91% in FY 2022-23 - Contribution to Sub-Ch. 6205: 23.84% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 62059090 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 | 1,511.16 | 0.0661% | — | 19.35% | 64.86 | 0.0018% | — | 8.35% | +1,446.30 | #215 | | FY 2019-20 | 1,235.93 | 0.0561% | −18.21% | 17.12% | 84.24 | 0.0025% | +29.88% | 11.49% | +1,151.69 | #258 | | FY 2020-21 | 695.16 | 0.0323% | −43.75% | 15.08% | 32.60 | 0.0011% | −61.30% | 9.47% | +662.56 | #511 | | FY 2021-22 | 1,038.15 | 0.0331% | +49.34% | 16.64% | 46.93 | 0.0010% | +43.96% | 7.66% | +991.22 | #451 | | FY 2022-23 | 1,805.43 | 0.0499% | +73.91% | 20.73% | 121.57 | 0.0021% | +159.05% | 12.65% | +1,683.86 | #285 | | FY 2023-24 | 2,037.90 | 0.0563% | +12.88% | 23.29% | 135.50 | 0.0024% | +11.46% | 14.22% | +1,902.40 | #245 | | FY 2024-25 | 2,184.88 | 0.0594% | +7.21% | 23.84% | 175.49 | 0.0029% | +29.51% | 17.46% | +2,009.39 | #242 | - CAGR (7-year): exports 6.34%/yr, imports 18.04%/yr (consistently Surplus) ## Key trade insights: HSN Code 62059090 export-import analysis ### Consistent export growth: 6.34% CAGR over 7 years India's exports under HSN Code 62059090 have grown at a compound annual rate of 6.34% over 7 fiscal years, rising from ₹1,511.16 Crore in FY 2018-19 to ₹2,184.88 Crore in FY 2024-25. ### HSN Code 62059090 ranked #242 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 62059090 ranks #242 out of 12657 HSN codes by total export value. Within Sub-Chapter 6205, it ranks #2 of 13. By trade surplus, it ranks #185 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 62059090 exports The strongest single-year export movement for HSN Code 62059090 was recorded in FY 2022-23, when exports surged by 73.91% over the prior year. ### India maintains a trade surplus of ₹2,009.39 Crore in HSN Code 62059090 goods In FY 2024-25, India's exports of ₹2,184.88 Cr exceeded imports of ₹175.49 Cr, resulting in a trade surplus of ₹2,009.39 Crore — ranking #185 of 12657 by surplus magnitude. ### Import growth of 18.04% CAGR signals rising demand for Other Men's or Boys' Swimwear Materials India's imports under HSN Code 62059090 have grown at 18.04% CAGR, reaching ₹175.49 Crore in FY 2024-25. ### HSN Code 62059090 contributes 23.84% of Sub-Chapter 6205 exports — ranked #2 Among the 13 HSN codes under Sub-Chapter 6205, HSN Code 62059090 ranks #2 by export value — accounting for 23.84% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 17.46% share (rank #2). ## 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](https://busy.in/hsn/hsn-62052090/) | ₹6,003 Cr | | #2 | HSN Code 62059090: Other Men's or Boys' Swimwear Materials (this hsn code) | ₹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 |