--- title: "HSN Code for Other Babies' Garments and Clothing Accessories | HSN 62099090 GST Rate" description: "Find HSN and GST Rates for 62099090 related to Other Babies' Garments and Clothing Accessories with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-62099090/" --- # HSN Code 62099090: Other Babies' Garments and Clothing Accessories - [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 6209: Babies’ garments & accessories](https://busy.in/hsn/sub-chapter-6209/) ## 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 62099090 ? It includes Other Garments of Treated Textile Fabrics ### Can we claim ITC on inputs used to trade Other Babies' Garments and Clothing Accessories? 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 Babies' Garments and Clothing Accessories? 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 Babies' Garments and Clothing Accessories? Under HSN 62099090, Other Babies' Garments and Clothing Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Babies' Garments and Clothing Accessories? 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 Other Babies' Garments and Clothing Accessories is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Babies' Garments and Clothing Accessories; Nil for exempt items if applicable). ## India's trade performance: HSN Code 62099090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹349 Cr (−16.21% YoY) — 0.0095% of India's total exports - Imports: ₹15 Cr (+17.67% YoY) — 0.0003% of India's total imports - Trade balance: ₹334 Cr (Surplus); surplus rank #846 of 12657 HSN codes - Share of Sub-Chapter 6209: 21.31% of its exports; import side 16.43% - Rank within Sub-Chapter 6209: #2 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: -0.64% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1302 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +28.04% in FY 2021-22 - Contribution to Sub-Ch. 6209: 21.31% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 62099090 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. 6209 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6209 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 362.58 | 0.0159% | — | 20.58% | 108.96 | 0.0030% | — | 73.44% | +253.62 | #853 | | FY 2019-20 | 259.81 | 0.0118% | −28.34% | 16.30% | 89.77 | 0.0027% | −17.61% | 68.05% | +170.04 | #1109 | | FY 2020-21 | 310.76 | 0.0144% | +19.61% | 23.09% | 28.52 | 0.0010% | −68.23% | 51.20% | +282.24 | #997 | | FY 2021-22 | 397.91 | 0.0127% | +28.04% | 26.02% | 18.12 | 0.0004% | −36.47% | 25.52% | +379.79 | #1034 | | FY 2022-23 | 466.40 | 0.0129% | +17.21% | 25.21% | 15.40 | 0.0003% | −15.01% | 24.57% | +451.00 | #979 | | FY 2023-24 | 416.28 | 0.0115% | −10.75% | 25.78% | 12.96 | 0.0002% | −15.84% | 19.96% | +403.32 | #1116 | | FY 2024-25 | 348.82 | 0.0095% | −16.21% | 21.31% | 15.25 | 0.0003% | +17.67% | 16.43% | +333.57 | #1302 | - CAGR (7-year): exports -0.64%/yr, imports -27.94%/yr (consistently Surplus) ## Key trade insights: HSN Code 62099090 export-import analysis ### Export decline: -0.64% CAGR over 7 years India's exports under HSN Code 62099090 have declined at a compound annual rate of -0.64% over 7 fiscal years, falling from ₹362.58 Crore in FY 2018-19 to ₹348.82 Crore in FY 2024-25. ### HSN Code 62099090 ranked #1302 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 62099090 ranks #1302 out of 12657 HSN codes by total export value. Within Sub-Chapter 6209, it ranks #2 of 7. By trade surplus, it ranks #846 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 62099090 exports The strongest single-year export movement for HSN Code 62099090 was recorded in FY 2021-22, when exports surged by 28.04% over the prior year. ### India maintains a trade surplus of ₹333.57 Crore in HSN Code 62099090 goods In FY 2024-25, India's exports of ₹348.82 Cr exceeded imports of ₹15.25 Cr, resulting in a trade surplus of ₹333.57 Crore — ranking #846 of 12657 by surplus magnitude. ### Import growth of -27.94% CAGR signals stable import dependency for Other Babies' Garments and Clothing Accessories India's imports under HSN Code 62099090 have grown at -27.94% CAGR, reaching ₹15.25 Crore in FY 2024-25. ### HSN Code 62099090 contributes 21.31% of Sub-Chapter 6209 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 6209, HSN Code 62099090 ranks #2 by export value — accounting for 21.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.43% share (rank #3). ## Related HSN Codes in Sub-Chapter 6209 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 62092090: Other Babies' Singlets and Vests Articles](https://busy.in/hsn/hsn-62092090/) | ₹1,188 Cr | | #2 | HSN Code 62099090: Other Babies' Garments and Clothing Accessories (this hsn code) | ₹349 Cr | | #3 | [HSN Code 62093000: Babies' Garments of Wool or Fine Animal Hair](https://busy.in/hsn/hsn-62093000/) | ₹88 Cr | | #4 | [HSN Code 62092010: Babies' Singlets and Vests Made from Cotton](https://busy.in/hsn/hsn-62092010/) | ₹9 Cr | | #5 | [HSN Code 62099010: Babies' Garments of Synthetic Fibres](https://busy.in/hsn/hsn-62099010/) | ₹3 Cr | | — | [HSN Code 62092000: Garments of Heading 5602/5603 Fabrics](https://busy.in/hsn/hsn-62092000/) | Nil | | — | [HSN Code 62091000: Babies garments and clothing accessories – of cotton](https://busy.in/hsn/hsn-62091000/) | — |