---
title: "HSN Code for Toilet Linen of Cotton | HSN 63079011 GST Rate"
description: "Find HSN and GST Rates for 63079011 related to Toilet Linen of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-63079011/"
---

# HSN Code 63079011: Toilet 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 |
| --- | --- | --- | --- | --- |
| Other : Dress materials hand printed : Of cotton (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Other : Dress materials hand printed : Of cotton | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 63079011 ?

It includes Kitchen Linen of Cotton

### Can we claim ITC on inputs used to trade Toilet Linen 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 Toilet 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.

### Any common misclassification issue with Toilet 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 Toilet Linen of Cotton?

Under HSN 63079011, Toilet Linen of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Toilet 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 Toilet Linen of Cotton; Nil for exempt items if applicable).

## India's trade performance: HSN Code 63079011 (FY 2024-25)

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

- Exports: ₹9 Cr (−58.54% YoY) — 0.0002% of India's total exports
- Imports: < ₹1 Crore (+170.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹9 Cr (Surplus); surplus rank #3417 of 12657 HSN codes
- Share of Sub-Chapter 6307: 0.24% of its exports; import side 0.09%
- Rank within Sub-Chapter 6307: #11 of 14 by export value; import-side #11

### Key metrics

- Export CAGR: -3.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5903 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +103.84% in FY 2021-22
- Contribution to Sub-Ch. 6307: 0.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 63079011

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 | 11.19 | 0.0005% | — | 0.31% | < ₹1 Crore | 0.0000% | — | 0.10% | +10.86 | #4866 |
| FY 2019-20 | 18.93 | 0.0009% | +69.17% | 0.66% | 1.41 | 0.0000% | +327.27% | 0.38% | +17.52 | #4192 |
| FY 2020-21 | 12.51 | 0.0006% | −33.91% | 0.44% | 2.82 | 0.0001% | +100.00% | 0.19% | +9.69 | #4800 |
| FY 2021-22 | 25.50 | 0.0008% | +103.84% | 0.72% | < ₹1 Crore | 0.0000% | −97.16% | 0.01% | +25.42 | #4266 |
| FY 2022-23 | 15.81 | 0.0004% | −38.00% | 0.53% | < ₹1 Crore | 0.0000% | +387.50% | 0.08% | +15.42 | #4992 |
| FY 2023-24 | 21.85 | 0.0006% | +38.20% | 0.73% | < ₹1 Crore | 0.0000% | −48.72% | 0.03% | +21.65 | #4648 |
| FY 2024-25 | 9.06 | 0.0002% | −58.54% | 0.24% | < ₹1 Crore | 0.0000% | +170.00% | 0.09% | +8.52 | #5903 |

- CAGR (7-year): exports -3.46%/yr, imports 8.55%/yr (consistently Surplus)

## Key trade insights: HSN Code 63079011 export-import analysis

### Export decline: -3.46% CAGR over 7 years

India's exports under HSN Code 63079011 have declined at a compound annual rate of -3.46% over 7 fiscal years, falling from ₹11.19 Crore in FY 2018-19 to ₹9.06 Crore in FY 2024-25.

### HSN Code 63079011 ranked #5903 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 63079011 ranks #5903 out of 12657 HSN codes by total export value. Within Sub-Chapter 6307, it ranks #11 of 14. By trade surplus, it ranks #3417 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 63079011 exports

The strongest single-year export movement for HSN Code 63079011 was recorded in FY 2021-22, when exports surged by 103.84% over the prior year.

### India maintains a trade surplus of ₹8.52 Crore in HSN Code 63079011 goods

In FY 2024-25, India's exports of ₹9.06 Cr exceeded imports of ₹0.54 Cr, resulting in a trade surplus of ₹8.52 Crore — ranking #3417 of 12657 by surplus magnitude.

### Import growth of 8.55% CAGR signals stable import dependency for Toilet Linen of Cotton

India's imports under HSN Code 63079011 have grown at 8.55% CAGR, reaching ₹0.54 Crore in FY 2024-25.

### HSN Code 63079011 contributes 0.24% of Sub-Chapter 6307 exports — ranked #11

Among the 14 HSN codes under Sub-Chapter 6307, HSN Code 63079011 ranks #11 by export value — accounting for 0.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.09% share (rank #11).

## 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 |
| #11 | HSN Code 63079011: Toilet Linen of Cotton (this hsn code) | ₹9 Cr |