--- title: "HSN Code for Textile Handkerchiefs: Other Materials | HSN 62139090 GST Rate" description: "Find HSN and GST Rates for 62139090 related to Textile Handkerchiefs: Other Materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-62139090/" --- # HSN Code 62139090: Textile Handkerchiefs: Other 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 6213: H&kerchiefs](https://busy.in/hsn/sub-chapter-6213/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Of other textile materials (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Other : Of other textile materials | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 62139090 ? It includes Handloom Shawls & Scarves: Crafted Traditions ### Any common misclassification issue with Textile Handkerchiefs: Other Materials? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Textile Handkerchiefs: Other Materials? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Textile Handkerchiefs: Other 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. ### How much GST applies to Textile Handkerchiefs: Other Materials? Under HSN 62139090, Textile Handkerchiefs: Other Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Textile Handkerchiefs: Other Materials is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Textile Handkerchiefs: Other Materials; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Textile Handkerchiefs: Other 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. ## India's trade performance: HSN Code 62139090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+2.50% YoY) — 0.0001% of India's total exports - Imports: ₹5 Cr (+25.48% YoY) — 0.0001% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4889 of 12657 HSN codes - Share of Sub-Chapter 6213: 7.69% of its exports; import side 71.11% - Rank within Sub-Chapter 6213: #2 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: -11.81% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6626 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +28.98% in FY 2022-23 - Contribution to Sub-Ch. 6213: 7.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 62139090 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 | 10.46 | 0.0005% | — | 16.42% | 3.57 | 0.0001% | — | 70.00% | +6.89 | #4945 | | FY 2019-20 | 4.39 | 0.0002% | −58.03% | 7.01% | 2.62 | 0.0001% | −26.61% | 68.05% | +1.77 | #6019 | | FY 2020-21 | 4.19 | 0.0002% | −4.56% | 6.31% | 1.16 | 0.0000% | −55.73% | 63.74% | +3.03 | #6139 | | FY 2021-22 | 3.52 | 0.0001% | −15.99% | 6.44% | 2.06 | 0.0000% | +77.59% | 79.85% | +1.46 | #6737 | | FY 2022-23 | 4.54 | 0.0001% | +28.98% | 8.10% | 2.17 | 0.0000% | +5.34% | 51.79% | +2.37 | #6558 | | FY 2023-24 | 4.80 | 0.0001% | +5.73% | 7.69% | 3.61 | 0.0001% | +66.36% | 77.30% | +1.19 | #6626 | | FY 2024-25 | 4.92 | 0.0001% | +2.50% | 7.69% | 4.53 | 0.0001% | +25.48% | 71.11% | +0.39 | #6626 | - CAGR (7-year): exports -11.81%/yr, imports 4.05%/yr (consistently Surplus) ## Key trade insights: HSN Code 62139090 export-import analysis ### Export decline: -11.81% CAGR over 7 years India's exports under HSN Code 62139090 have declined at a compound annual rate of -11.81% over 7 fiscal years, falling from ₹10.46 Crore in FY 2018-19 to ₹4.92 Crore in FY 2024-25. ### HSN Code 62139090 ranked #6626 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 62139090 ranks #6626 out of 12657 HSN codes by total export value. Within Sub-Chapter 6213, it ranks #2 of 4. By trade surplus, it ranks #4889 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 62139090 exports The strongest single-year export movement for HSN Code 62139090 was recorded in FY 2022-23, when exports surged by 28.98% over the prior year. ### India maintains a trade surplus of ₹0.39 Crore in HSN Code 62139090 goods In FY 2024-25, India's exports of ₹4.92 Cr exceeded imports of ₹4.53 Cr, resulting in a trade surplus of ₹0.39 Crore — ranking #4889 of 12657 by surplus magnitude. ### Import growth of 4.05% CAGR signals stable import dependency for Textile Handkerchiefs: Other Materials India's imports under HSN Code 62139090 have grown at 4.05% CAGR, reaching ₹4.53 Crore in FY 2024-25. ### HSN Code 62139090 contributes 7.69% of Sub-Chapter 6213 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 6213, HSN Code 62139090 ranks #2 by export value — accounting for 7.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 71.11% share (rank #1). ## 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](https://busy.in/hsn/hsn-62132000/) | ₹58 Cr | | #2 | HSN Code 62139090: Textile Handkerchiefs: Other Materials (this hsn code) | ₹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/) | — |