---
title: "HSN Code for Pillowcases of Cotton | HSN 63049241 GST Rate"
description: "Find HSN and GST Rates for 63049241 related to Pillowcases of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-63049241/"
---

# HSN Code 63049241: Pillowcases 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 6304: Furnishing articles](https://busy.in/hsn/sub-chapter-6304/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Not knitted or crocheted, of cotton : Table cloth and Table Covers : of Handloom (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Other : Not knitted or crocheted, of cotton : Table cloth and Table Covers : of Handloom | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 63049241 ?

It includes Pillowcases of Other Textile Materials

### Any common misclassification issue with Pillowcases 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.

### Can we claim ITC on inputs used to trade Pillowcases 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.

### Does packaging or labelling change the GST for Pillowcases 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.

### Do e‑way bill and e‑invoice apply for Pillowcases 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.

### How much GST applies to Pillowcases of Cotton?

Under HSN 63049241, Pillowcases of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 63049241 (FY 2024-25)

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

- Exports: ₹29 Cr (−10.27% YoY) — 0.0008% of India's total exports
- Imports: < ₹1 Crore (−23.26% YoY) — 0.0000% of India's total imports
- Trade balance: ₹28 Cr (Surplus); surplus rank #2573 of 12657 HSN codes
- Share of Sub-Chapter 6304: 0.18% of its exports; import side 0.15%
- Rank within Sub-Chapter 6304: #19 of 30 by export value; import-side #18

### Key metrics

- Export CAGR: -20.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4355 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +42.71% in FY 2021-22
- Contribution to Sub-Ch. 6304: 0.18% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 63049241

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. 6304 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6304 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 119.98 | 0.0053% | — | 0.94% | < ₹1 Crore | 0.0000% | — | 0.06% | +119.61 | #1808 |
| FY 2019-20 | 78.09 | 0.0035% | −34.91% | 0.62% | < ₹1 Crore | 0.0000% | −59.46% | 0.02% | +77.94 | #2299 |
| FY 2020-21 | 28.45 | 0.0013% | −63.57% | 0.20% | < ₹1 Crore | 0.0000% | −86.67% | 0.00% | +28.43 | #3733 |
| FY 2021-22 | 40.60 | 0.0013% | +42.71% | 0.25% | < ₹1 Crore | 0.0000% | +950.00% | 0.04% | +40.39 | #3654 |
| FY 2022-23 | 50.11 | 0.0014% | +23.42% | 0.35% | < ₹1 Crore | 0.0000% | +147.62% | 0.10% | +49.59 | #3470 |
| FY 2023-24 | 32.83 | 0.0009% | −34.48% | 0.20% | 1.29 | 0.0000% | +148.08% | 0.19% | +31.54 | #4118 |
| FY 2024-25 | 29.46 | 0.0008% | −10.27% | 0.18% | < ₹1 Crore | 0.0000% | −23.26% | 0.15% | +28.47 | #4355 |

- CAGR (7-year): exports -20.87%/yr, imports 17.83%/yr (consistently Surplus)

## Key trade insights: HSN Code 63049241 export-import analysis

### Export decline: -20.87% CAGR over 7 years

India's exports under HSN Code 63049241 have declined at a compound annual rate of -20.87% over 7 fiscal years, falling from ₹119.98 Crore in FY 2018-19 to ₹29.46 Crore in FY 2024-25.

### HSN Code 63049241 ranked #4355 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 63049241 ranks #4355 out of 12657 HSN codes by total export value. Within Sub-Chapter 6304, it ranks #19 of 30. By trade surplus, it ranks #2573 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 63049241 exports

The strongest single-year export movement for HSN Code 63049241 was recorded in FY 2021-22, when exports surged by 42.71% over the prior year.

### India maintains a trade surplus of ₹28.47 Crore in HSN Code 63049241 goods

In FY 2024-25, India's exports of ₹29.46 Cr exceeded imports of ₹0.99 Cr, resulting in a trade surplus of ₹28.47 Crore — ranking #2573 of 12657 by surplus magnitude.

### Import growth of 17.83% CAGR signals rising demand for Pillowcases of Cotton

India's imports under HSN Code 63049241 have grown at 17.83% CAGR, reaching ₹0.99 Crore in FY 2024-25.

### HSN Code 63049241 contributes 0.18% of Sub-Chapter 6304 exports — ranked #19

Among the 30 HSN codes under Sub-Chapter 6304, HSN Code 63049241 ranks #19 by export value — accounting for 0.18% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.15% share (rank #18).

## Related HSN Codes in Sub-Chapter 6304

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 63041910: Bedsheets and Bedcovers of Cotton](https://busy.in/hsn/hsn-63041910/) | ₹6,246 Cr |
| #2 | [HSN Code 63049250: Cotton Terry Towels (Value @Rs. 1000)](https://busy.in/hsn/hsn-63049250/) | ₹1,733 Cr |
| #3 | [HSN Code 63041990: Bedspreads](https://busy.in/hsn/hsn-63041990/) | ₹1,161 Cr |
| #4 | [HSN Code 63049999: Other Made-Up Textile Articles](https://busy.in/hsn/hsn-63049999/) | ₹1,124 Cr |
| #5 | [HSN Code 63049239: Other Textile Quilts and Bedding](https://busy.in/hsn/hsn-63049239/) | ₹929 Cr |
| #6 | [HSN Code 63049289: Bedspreads of Other Textile Materials](https://busy.in/hsn/hsn-63049289/) | ₹714 Cr |
| #7 | [HSN Code 63049260: Pillowcases of Other Textile Materials](https://busy.in/hsn/hsn-63049260/) | ₹682 Cr |
| #8 | [HSN Code 63049299: Covers for Furniture of Other Textile Materials](https://busy.in/hsn/hsn-63049299/) | ₹618 Cr |
| #9 | [HSN Code 63049249: Pillowcases of Synthetic Fibres](https://busy.in/hsn/hsn-63049249/) | ₹580 Cr |
| #10 | [HSN Code 63042000: Bedspreads of Other Textile Materials](https://busy.in/hsn/hsn-63042000/) | ₹492 Cr |
| #19 | HSN Code 63049241: Pillowcases of Cotton (this hsn code) | ₹29 Cr |