---
title: "HSN Code for Other Textile Articles of Cotton | HSN 63039100 GST Rate"
description: "Find HSN and GST Rates for 63039100 related to Other Textile Articles of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-63039100/"
---

# HSN Code 63039100: Other Textile Articles of Cotton

- [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/)
- [Chapter 63: Made-up Textile, Worn Clothing & Rags](https://busy.in/hsn/chapter-63/)
- [Sub-chapter 6303: Curtains and blinds](https://busy.in/hsn/sub-chapter-6303/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Other : Of cotton | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 63039100 ?

It includes Other Textile Articles of Various Materials

### Does packaging or labelling change the GST for Other Textile Articles of Cotton?

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 should mixed supplies be billed when Other Textile Articles of Cotton is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Textile Articles of Cotton; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other Textile Articles of Cotton?

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 Textile Articles of Cotton?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Other Textile Articles of Cotton?

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 63039100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹426 Cr (+10.15% YoY) — 0.0116% of India's total exports
- Imports: ₹1 Cr (−52.80% YoY) — 0.0000% of India's total imports
- Trade balance: ₹425 Cr (Surplus); surplus rank #725 of 12657 HSN codes
- Share of Sub-Chapter 6303: 39.32% of its exports; import side 0.47%
- Rank within Sub-Chapter 6303: #2 of 7 by export value; import-side #5

### Key metrics

- Export CAGR: -4.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1131 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +25.79% in FY 2020-21
- Contribution to Sub-Ch. 6303: 39.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 63039100

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. 6303 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6303 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 560.53 | 0.0245% | — | 66.81% | 2.47 | 0.0001% | — | 5.56% | +558.06 | #586 |
| FY 2019-20 | 457.85 | 0.0208% | −18.32% | 53.98% | 1.81 | 0.0001% | −26.72% | 1.66% | +456.04 | #700 |
| FY 2020-21 | 575.93 | 0.0268% | +25.79% | 41.33% | < ₹1 Crore | 0.0000% | −56.91% | 1.11% | +575.15 | #603 |
| FY 2021-22 | 610.79 | 0.0195% | +6.05% | 49.50% | < ₹1 Crore | 0.0000% | −21.79% | 0.49% | +610.18 | #721 |
| FY 2022-23 | 477.14 | 0.0132% | −21.88% | 44.95% | 1.23 | 0.0000% | +101.64% | 0.73% | +475.91 | #959 |
| FY 2023-24 | 386.96 | 0.0107% | −18.90% | 39.81% | 2.50 | 0.0000% | +103.25% | 0.93% | +384.46 | #1181 |
| FY 2024-25 | 426.25 | 0.0116% | +10.15% | 39.32% | 1.18 | 0.0000% | −52.80% | 0.47% | +425.07 | #1131 |

- CAGR (7-year): exports -4.46%/yr, imports -11.58%/yr (consistently Surplus)

## Key trade insights: HSN Code 63039100 export-import analysis

### Export decline: -4.46% CAGR over 7 years

India's exports under HSN Code 63039100 have declined at a compound annual rate of -4.46% over 7 fiscal years, falling from ₹560.53 Crore in FY 2018-19 to ₹426.25 Crore in FY 2024-25.

### HSN Code 63039100 ranked #1131 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 63039100 ranks #1131 out of 12657 HSN codes by total export value. Within Sub-Chapter 6303, it ranks #2 of 7. By trade surplus, it ranks #725 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 63039100 exports

The strongest single-year export movement for HSN Code 63039100 was recorded in FY 2020-21, when exports surged by 25.79% over the prior year.

### India maintains a trade surplus of ₹425.07 Crore in HSN Code 63039100 goods

In FY 2024-25, India's exports of ₹426.25 Cr exceeded imports of ₹1.18 Cr, resulting in a trade surplus of ₹425.07 Crore — ranking #725 of 12657 by surplus magnitude.

### Import growth of -11.58% CAGR signals stable import dependency for Other Textile Articles of Cotton

India's imports under HSN Code 63039100 have grown at -11.58% CAGR, reaching ₹1.18 Crore in FY 2024-25.

### HSN Code 63039100 contributes 39.32% of Sub-Chapter 6303 exports — ranked #2

Among the 7 HSN codes under Sub-Chapter 6303, HSN Code 63039100 ranks #2 by export value — accounting for 39.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.47% share (rank #5).

## Related HSN Codes in Sub-Chapter 6303

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 63039990: Other Textile Articles of Various Materials](https://busy.in/hsn/hsn-63039990/) | ₹499 Cr |
| #2 | HSN Code 63039100: Other Textile Articles of Cotton (this hsn code) | ₹426 Cr |
| #3 | [HSN Code 63039200: Other Textile Articles of Synthetic Fibres](https://busy.in/hsn/hsn-63039200/) | ₹124 Cr |
| #4 | [HSN Code 63031200: Knitted or Crocheted Textile Articles (Synthetic Fibres)](https://busy.in/hsn/hsn-63031200/) | ₹27 Cr |
| #5 | [HSN Code 63039910: Silk Shower Curtains Textile Articles](https://busy.in/hsn/hsn-63039910/) | ₹4 Cr |
| #6 | [HSN Code 63031900: Knitted or Crocheted Textile Articles (Other Materials)](https://busy.in/hsn/hsn-63031900/) | ₹4 Cr |
| — | [HSN Code 63031100: Cotton Tarpaulins/Awnings/Sunblinds](https://busy.in/hsn/hsn-63031100/) | — |