---
title: "HSN Code for Bed Sheets & Table Linen of Other Textile Materials | HSN 63072090 GST Rate"
description: "Find HSN and GST Rates for 63072090 related to Bed Sheets & Table Linen of Other Textile Materials with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-63072090/"
---

# HSN Code 63072090: Bed Sheets & Table Linen of Other Textile Materials

- [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 : Other (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Life-jackets and life-belts : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 63072090 ?

It includes Other Toilet Linen Articles

### How much GST applies to Bed Sheets & Table Linen of Other Textile Materials?

Under HSN 63072090, Bed Sheets & Table Linen of Other Textile Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

### How should mixed supplies be billed when Bed Sheets & Table Linen of Other Textile Materials 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 Other Textile Materials; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Bed Sheets & Table Linen of Other Textile 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.

### Can we claim ITC on inputs used to trade Bed Sheets & Table Linen of Other Textile Materials?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 63072090 (FY 2024-25)

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

- Exports: ₹158 Cr (+15.22% YoY) — 0.0043% of India's total exports
- Imports: ₹42 Cr (+37.77% YoY) — 0.0007% of India's total imports
- Trade balance: ₹117 Cr (Surplus); surplus rank #1501 of 12657 HSN codes
- Share of Sub-Chapter 6307: 4.19% of its exports; import side 6.58%
- Rank within Sub-Chapter 6307: #5 of 14 by export value; import-side #3

### Key metrics

- Export CAGR: 7.80% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2099 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +49.61% in FY 2021-22
- Contribution to Sub-Ch. 6307: 4.19% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 63072090

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 | 100.91 | 0.0044% | — | 2.75% | 11.30 | 0.0003% | — | 3.49% | +89.61 | #2008 |
| FY 2019-20 | 103.53 | 0.0047% | +2.60% | 3.59% | 16.80 | 0.0005% | +48.67% | 4.49% | +86.73 | #1970 |
| FY 2020-21 | 70.29 | 0.0033% | −32.11% | 2.49% | 11.69 | 0.0004% | −30.42% | 0.80% | +58.60 | #2466 |
| FY 2021-22 | 105.16 | 0.0034% | +49.61% | 2.97% | 19.48 | 0.0004% | +66.64% | 2.28% | +85.68 | #2344 |
| FY 2022-23 | 135.98 | 0.0038% | +29.31% | 4.58% | 35.29 | 0.0006% | +81.16% | 7.43% | +100.69 | #2164 |
| FY 2023-24 | 137.41 | 0.0038% | +1.05% | 4.61% | 30.16 | 0.0005% | −14.54% | 4.99% | +107.25 | #2216 |
| FY 2024-25 | 158.32 | 0.0043% | +15.22% | 4.19% | 41.55 | 0.0007% | +37.77% | 6.58% | +116.77 | #2099 |

- CAGR (7-year): exports 7.80%/yr, imports 24.24%/yr (consistently Surplus)

## Key trade insights: HSN Code 63072090 export-import analysis

### Consistent export growth: 7.80% CAGR over 7 years

India's exports under HSN Code 63072090 have grown at a compound annual rate of 7.80% over 7 fiscal years, rising from ₹100.91 Crore in FY 2018-19 to ₹158.32 Crore in FY 2024-25.

### HSN Code 63072090 ranked #2099 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 63072090 ranks #2099 out of 12657 HSN codes by total export value. Within Sub-Chapter 6307, it ranks #5 of 14. By trade surplus, it ranks #1501 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 63072090 exports

The strongest single-year export movement for HSN Code 63072090 was recorded in FY 2021-22, when exports surged by 49.61% over the prior year.

### India maintains a trade surplus of ₹116.77 Crore in HSN Code 63072090 goods

In FY 2024-25, India's exports of ₹158.32 Cr exceeded imports of ₹41.55 Cr, resulting in a trade surplus of ₹116.77 Crore — ranking #1501 of 12657 by surplus magnitude.

### Import growth of 24.24% CAGR signals rising demand for Bed Sheets & Table Linen of Other Textile Materials

India's imports under HSN Code 63072090 have grown at 24.24% CAGR, reaching ₹41.55 Crore in FY 2024-25.

### HSN Code 63072090 contributes 4.19% of Sub-Chapter 6307 exports — ranked #5

Among the 14 HSN codes under Sub-Chapter 6307, HSN Code 63072090 ranks #5 by export value — accounting for 4.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.58% share (rank #3).

## 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 (this hsn code) | ₹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 |