---
title: "HSN Code for Bed Sheets & Table Linen of Cotton | HSN 63072010 GST Rate"
description: "Find HSN and GST Rates for 63072010 related to Bed Sheets & Table Linen of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-63072010/"
---

# HSN Code 63072010: Bed Sheets & Table Linen 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 |
| --- | --- | --- | --- | --- |
| Life-jackets and life-belts : Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Life-jackets and life-belts : Of cotton | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 63072010 ?

It includes Toilet Linen of Other Textile Materials

### Do e‑way bill and e‑invoice apply for Bed Sheets & Table Linen 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.

### Does packaging or labelling change the GST for Bed Sheets & Table Linen 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 Bed Sheets & Table Linen of Cotton is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bed Sheets & Table Linen of Cotton; Nil for exempt items if applicable).

### Any common misclassification issue with Bed Sheets & Table Linen 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.

### How much GST applies to Bed Sheets & Table Linen of Cotton?

Under HSN 63072010, Bed Sheets & Table Linen of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 63072010 (FY 2024-25)

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

- Exports: ₹2 Cr (+21.77% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (+1,866.67% YoY) — 0.0000% of India's total imports
- Trade balance: ₹1 Cr (Surplus); surplus rank #4449 of 12657 HSN codes
- Share of Sub-Chapter 6307: 0.05% of its exports; import side 0.09%
- Rank within Sub-Chapter 6307: #12 of 14 by export value; import-side #10

### Key metrics

- Export CAGR: -21.57% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7701 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +88.46% in FY 2023-24
- Contribution to Sub-Ch. 6307: 0.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 63072010

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 | 7.69 | 0.0003% | — | 0.21% | < ₹1 Crore | 0.0000% | — | 0.02% | +7.63 | #5331 |
| FY 2019-20 | 11.95 | 0.0005% | +55.40% | 0.41% | < ₹1 Crore | 0.0000% | +166.67% | 0.04% | +11.79 | #4772 |
| FY 2020-21 | 3.06 | 0.0001% | −74.39% | 0.11% | < ₹1 Crore | 0.0000% | −31.25% | 0.01% | +2.95 | #6534 |
| FY 2021-22 | 3.70 | 0.0001% | +20.92% | 0.10% | < ₹1 Crore | 0.0000% | −54.55% | 0.01% | +3.65 | #6689 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −78.92% | 0.03% | Nil | 0.0000% | −100.00% | 0.00% | +0.78 | #8312 |
| FY 2023-24 | 1.47 | 0.0000% | +88.46% | 0.05% | < ₹1 Crore | 0.0000% | — | 0.01% | +1.44 | #7880 |
| FY 2024-25 | 1.79 | 0.0000% | +21.77% | 0.05% | < ₹1 Crore | 0.0000% | +1,866.67% | 0.09% | +1.20 | #7701 |

- CAGR (7-year): exports -21.57%/yr, imports 46.37%/yr (consistently Surplus)

## Key trade insights: HSN Code 63072010 export-import analysis

### Export decline: -21.57% CAGR over 7 years

India's exports under HSN Code 63072010 have declined at a compound annual rate of -21.57% over 7 fiscal years, falling from ₹7.69 Crore in FY 2018-19 to ₹1.79 Crore in FY 2024-25.

### HSN Code 63072010 ranked #7701 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 63072010 ranks #7701 out of 12657 HSN codes by total export value. Within Sub-Chapter 6307, it ranks #12 of 14. By trade surplus, it ranks #4449 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 63072010 exports

The strongest single-year export movement for HSN Code 63072010 was recorded in FY 2023-24, when exports surged by 88.46% over the prior year.

### India maintains a trade surplus of ₹1.20 Crore in HSN Code 63072010 goods

In FY 2024-25, India's exports of ₹1.79 Cr exceeded imports of ₹0.59 Cr, resulting in a trade surplus of ₹1.20 Crore — ranking #4449 of 12657 by surplus magnitude.

### Import growth of 46.37% CAGR signals rising demand for Bed Sheets & Table Linen of Cotton

India's imports under HSN Code 63072010 have grown at 46.37% CAGR, reaching ₹0.59 Crore in FY 2024-25.

### HSN Code 63072010 contributes 0.05% of Sub-Chapter 6307 exports — ranked #12

Among the 14 HSN codes under Sub-Chapter 6307, HSN Code 63072010 ranks #12 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.09% share (rank #10).

## 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](https://busy.in/hsn/hsn-63071020/) | ₹11 Cr |
| #10 | [HSN Code 63071030: Textile Made-Up Articles of Synthetic Fibres](https://busy.in/hsn/hsn-63071030/) | ₹10 Cr |
| #12 | HSN Code 63072010: Bed Sheets & Table Linen of Cotton (this hsn code) | ₹2 Cr |