--- title: "HSN Code for Cotton Handkerchiefs: Everyday Essentials | HSN 62132000 GST Rate" description: "Find HSN and GST Rates for 62132000 related to Cotton Handkerchiefs: Everyday Essentials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-62132000/" --- # HSN Code 62132000: Cotton Handkerchiefs: Everyday Essentials - [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 6213: H&kerchiefs](https://busy.in/hsn/sub-chapter-6213/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Of cotton | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 62132000 ? It includes Silk Scarves (≤60cm): Elegant Accessories ### Do e‑way bill and e‑invoice apply for Cotton Handkerchiefs: Everyday Essentials? 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. ### Does packaging or labelling change the GST for Cotton Handkerchiefs: Everyday Essentials? 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 Handkerchiefs: Everyday Essentials? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Cotton Handkerchiefs: Everyday Essentials? Under HSN 62132000, Cotton Handkerchiefs: Everyday Essentials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Cotton Handkerchiefs: Everyday Essentials is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Handkerchiefs: Everyday Essentials; Nil for exempt items if applicable). ## India's trade performance: HSN Code 62132000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹58 Cr (+4.30% YoY) — 0.0016% of India's total exports - Imports: ₹1 Cr (+78.75% YoY) — 0.0000% of India's total imports - Trade balance: ₹57 Cr (Surplus); surplus rank #2061 of 12657 HSN codes - Share of Sub-Chapter 6213: 90.50% of its exports; import side 22.45% - Rank within Sub-Chapter 6213: #1 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 4.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3420 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +18.19% in FY 2019-20 - Contribution to Sub-Ch. 6213: 90.50% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 62132000 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. 6213 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6213 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 45.18 | 0.0020% | — | 70.93% | 1.22 | 0.0000% | — | 23.92% | +43.96 | #3002 | | FY 2019-20 | 53.40 | 0.0024% | +18.19% | 85.32% | < ₹1 Crore | 0.0000% | −25.41% | 23.64% | +52.49 | #2786 | | FY 2020-21 | 60.39 | 0.0028% | +13.09% | 90.99% | < ₹1 Crore | 0.0000% | −40.66% | 29.67% | +59.85 | #2665 | | FY 2021-22 | 50.01 | 0.0016% | −17.19% | 91.44% | < ₹1 Crore | 0.0000% | −44.44% | 11.63% | +49.71 | #3360 | | FY 2022-23 | 48.29 | 0.0013% | −3.44% | 86.20% | 1.81 | 0.0000% | +503.33% | 43.20% | +46.48 | #3522 | | FY 2023-24 | 55.55 | 0.0015% | +15.03% | 88.99% | < ₹1 Crore | 0.0000% | −55.80% | 17.13% | +54.75 | #3379 | | FY 2024-25 | 57.94 | 0.0016% | +4.30% | 90.50% | 1.43 | 0.0000% | +78.75% | 22.45% | +56.51 | #3420 | - CAGR (7-year): exports 4.23%/yr, imports 2.68%/yr (consistently Surplus) ## Key trade insights: HSN Code 62132000 export-import analysis ### Consistent export growth: 4.23% CAGR over 7 years India's exports under HSN Code 62132000 have grown at a compound annual rate of 4.23% over 7 fiscal years, rising from ₹45.18 Crore in FY 2018-19 to ₹57.94 Crore in FY 2024-25. ### HSN Code 62132000 ranked #3420 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 62132000 ranks #3420 out of 12657 HSN codes by total export value. Within Sub-Chapter 6213, it ranks #1 of 4. By trade surplus, it ranks #2061 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 62132000 exports The strongest single-year export movement for HSN Code 62132000 was recorded in FY 2019-20, when exports surged by 18.19% over the prior year. ### India maintains a trade surplus of ₹56.51 Crore in HSN Code 62132000 goods In FY 2024-25, India's exports of ₹57.94 Cr exceeded imports of ₹1.43 Cr, resulting in a trade surplus of ₹56.51 Crore — ranking #2061 of 12657 by surplus magnitude. ### Import growth of 2.68% CAGR signals stable import dependency for Cotton Handkerchiefs: Everyday Essentials India's imports under HSN Code 62132000 have grown at 2.68% CAGR, reaching ₹1.43 Crore in FY 2024-25. ### HSN Code 62132000 contributes 90.50% of Sub-Chapter 6213 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 6213, HSN Code 62132000 ranks #1 by export value — accounting for 90.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.45% share (rank #2). ## Related HSN Codes in Sub-Chapter 6213 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 62132000: Cotton Handkerchiefs: Everyday Essentials (this hsn code) | ₹58 Cr | | #2 | [HSN Code 62139090: Textile Handkerchiefs: Other Materials](https://busy.in/hsn/hsn-62139090/) | ₹5 Cr | | #3 | [HSN Code 62139010: Man-Made Fibre Handkerchiefs: Durable Options](https://busy.in/hsn/hsn-62139010/) | ₹1 Cr | | — | [HSN Code 62131000: Wool/Fine Animal Hair Scarves](https://busy.in/hsn/hsn-62131000/) | — |