---
title: "HSN Code for Textile Made-Up Articles of Cotton | HSN 63071020 GST Rate"
description: "Find HSN and GST Rates for 63071020 related to Textile Made-Up Articles of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-63071020/"
---

# HSN Code 63071020: Textile Made-Up 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 6307: Other Made-Up Articles, Dress Patterns](https://busy.in/hsn/sub-chapter-6307/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Floor-cloths, dish-cloths, dusters and similar cleaning cloths : Of man-made fibres (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Floor-cloths, dish-cloths, dusters and similar cleaning cloths : Of man-made fibres | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 63071020 ?

It includes Bed Sheets & Table Linen of Cotton

### Any common misclassification issue with Textile Made-Up 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.

### Can we claim ITC on inputs used to trade Textile Made-Up 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.

### Do e‑way bill and e‑invoice apply for Textile Made-Up 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.

### How much GST applies to Textile Made-Up Articles of Cotton?

Under HSN 63071020, Textile Made-Up Articles of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Textile Made-Up 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 Textile Made-Up 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 Textile Made-Up Articles of Cotton; Nil for exempt items if applicable).

## India's trade performance: HSN Code 63071020 (FY 2024-25)

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

- Exports: ₹11 Cr (−12.64% YoY) — 0.0003% of India's total exports
- Imports: ₹19 Cr (+71.94% YoY) — 0.0003% of India's total imports
- Trade balance: −₹8 Cr (Deficit); surplus rank #8951 of 12657 HSN codes
- Share of Sub-Chapter 6307: 0.28% of its exports; import side 3.03%
- Rank within Sub-Chapter 6307: #9 of 14 by export value; import-side #4

### Key metrics

- Export CAGR: -11.21% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5720 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +25.33% in FY 2020-21
- Contribution to Sub-Ch. 6307: 0.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 63071020

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. 6307 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6307 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 21.72 | 0.0010% | — | 0.59% | 6.75 | 0.0002% | — | 2.08% | +14.97 | #3994 |
| FY 2019-20 | 12.91 | 0.0006% | −40.56% | 0.45% | 5.32 | 0.0002% | −21.19% | 1.42% | +7.59 | #4686 |
| FY 2020-21 | 16.18 | 0.0008% | +25.33% | 0.57% | 4.64 | 0.0002% | −12.78% | 0.32% | +11.54 | #4484 |
| FY 2021-22 | 18.81 | 0.0006% | +16.25% | 0.53% | 5.27 | 0.0001% | +13.58% | 0.62% | +13.54 | #4680 |
| FY 2022-23 | 17.33 | 0.0005% | −7.87% | 0.58% | 6.25 | 0.0001% | +18.60% | 1.32% | +11.08 | #4855 |
| FY 2023-24 | 12.18 | 0.0003% | −29.72% | 0.41% | 11.12 | 0.0002% | +77.92% | 1.84% | +1.06 | #5466 |
| FY 2024-25 | 10.64 | 0.0003% | −12.64% | 0.28% | 19.12 | 0.0003% | +71.94% | 3.03% | −8.48 | #5720 |

- CAGR (7-year): exports -11.21%/yr, imports 18.95%/yr (consistently Deficit)

## Key trade insights: HSN Code 63071020 export-import analysis

### Export decline: -11.21% CAGR over 7 years

India's exports under HSN Code 63071020 have declined at a compound annual rate of -11.21% over 7 fiscal years, falling from ₹21.72 Crore in FY 2018-19 to ₹10.64 Crore in FY 2024-25.

### HSN Code 63071020 ranked #5720 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 63071020 ranks #5720 out of 12657 HSN codes by total export value. Within Sub-Chapter 6307, it ranks #9 of 14. By trade surplus, it ranks #8951 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 63071020 exports

The strongest single-year export movement for HSN Code 63071020 was recorded in FY 2020-21, when exports surged by 25.33% over the prior year.

### India records a trade deficit of ₹8.48 Crore in HSN Code 63071020 goods

In FY 2024-25, India's imports of ₹19.12 Cr exceeded exports of ₹10.64 Cr, resulting in a trade deficit of ₹8.48 Crore — ranking #8951 of 12657 by surplus magnitude.

### Import growth of 18.95% CAGR signals rising demand for Textile Made-Up Articles of Cotton

India's imports under HSN Code 63071020 have grown at 18.95% CAGR, reaching ₹19.12 Crore in FY 2024-25.

### HSN Code 63071020 contributes 0.28% of Sub-Chapter 6307 exports — ranked #9

Among the 14 HSN codes under Sub-Chapter 6307, HSN Code 63071020 ranks #9 by export value — accounting for 0.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.03% share (rank #4).

## Related HSN Codes in Sub-Chapter 6307

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 63079020: Kitchen Linen of Other Textile Materials](https://busy.in/hsn/hsn-63079020/) | ₹1,989 Cr |
| #2 | [HSN Code 63079019: Kitchen Linen of Cotton](https://busy.in/hsn/hsn-63079019/) | ₹611 Cr |
| #3 | [HSN Code 63079099: Pillowcases of Other Textile Materials](https://busy.in/hsn/hsn-63079099/) | ₹553 Cr |
| #4 | [HSN Code 63071010: Cotton Floor-Cloths, Dish-Cloths, Dusters](https://busy.in/hsn/hsn-63071010/) | ₹271 Cr |
| #5 | [HSN Code 63072090: Bed Sheets & Table Linen of Other Textile Materials](https://busy.in/hsn/hsn-63072090/) | ₹158 Cr |
| #6 | [HSN Code 63071090: Floor-cloths, dish-cloths, dusters and similar cleaning cloths](https://busy.in/hsn/hsn-63071090/) | ₹66 Cr |
| #7 | [HSN Code 63079013: Other Toilet Linen Articles](https://busy.in/hsn/hsn-63079013/) | ₹55 Cr |
| #8 | [HSN Code 63079091: Pillowcases of Cotton](https://busy.in/hsn/hsn-63079091/) | ₹40 Cr |
| #9 | HSN Code 63071020: Textile Made-Up Articles of Cotton (this hsn code) | ₹11 Cr |
| #10 | [HSN Code 63071030: Textile Made-Up Articles of Synthetic Fibres](https://busy.in/hsn/hsn-63071030/) | ₹10 Cr |