---
title: "HSN Code for Toilet Linen of Other Textile Materials | HSN 63079012 GST Rate"
description: "Find HSN and GST Rates for 63079012 related to Toilet Linen of Other Textile Materials with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-63079012/"
---

# HSN Code 63079012: Toilet 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 |
| --- | --- | --- | --- | --- |
| Other : Dress materials hand printed : Of silk (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% |
| Other : Dress materials hand printed : Of silk | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 63079012 ?

It includes Kitchen Linen of Other Textile Materials

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

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

### How much GST applies to Toilet Linen of Other Textile Materials?

Under HSN 63079012, Toilet Linen of Other Textile Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

### Any common misclassification issue with Toilet Linen of Other Textile Materials?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 63079012 (FY 2024-25)

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

- Exports: < ₹1 Crore (+1.49% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4807 of 12657 HSN codes
- Share of Sub-Chapter 6307: 0.02% of its exports; import side 0.03%
- Rank within Sub-Chapter 6307: #13 of 14 by export value; import-side #13

### Key metrics

- Export CAGR: -14.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8581 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +69.59% in FY 2019-20
- Contribution to Sub-Ch. 6307: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 63079012

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 | 1.71 | 0.0001% | — | 0.05% | < ₹1 Crore | 0.0000% | — | 0.02% | +1.64 | #7114 |
| FY 2019-20 | 2.90 | 0.0001% | +69.59% | 0.10% | < ₹1 Crore | 0.0000% | −14.29% | 0.02% | +2.84 | #6508 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −68.62% | 0.03% | Nil | 0.0000% | −100.00% | 0.00% | +0.91 | #7736 |
| FY 2021-22 | 1.42 | 0.0000% | +56.04% | 0.04% | < ₹1 Crore | 0.0000% | — | 0.01% | +1.34 | #7670 |
| FY 2022-23 | 2.33 | 0.0001% | +64.08% | 0.08% | < ₹1 Crore | 0.0000% | +87.50% | 0.03% | +2.18 | #7272 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −71.24% | 0.02% | Nil | 0.0000% | −100.00% | 0.00% | +0.67 | #8575 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +1.49% | 0.02% | < ₹1 Crore | 0.0000% | — | 0.03% | +0.50 | #8581 |

- CAGR (7-year): exports -14.25%/yr, imports 17.05%/yr (consistently Surplus)

## Key trade insights: HSN Code 63079012 export-import analysis

### Export decline: -14.25% CAGR over 7 years

India's exports under HSN Code 63079012 have declined at a compound annual rate of -14.25% over 7 fiscal years, falling from ₹1.71 Crore in FY 2018-19 to ₹0.68 Crore in FY 2024-25.

### HSN Code 63079012 ranked #8581 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 63079012 ranks #8581 out of 12657 HSN codes by total export value. Within Sub-Chapter 6307, it ranks #13 of 14. By trade surplus, it ranks #4807 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 63079012 exports

The strongest single-year export movement for HSN Code 63079012 was recorded in FY 2019-20, when exports surged by 69.59% over the prior year.

### India maintains a trade surplus of ₹0.50 Crore in HSN Code 63079012 goods

In FY 2024-25, India's exports of ₹0.68 Cr exceeded imports of ₹0.18 Cr, resulting in a trade surplus of ₹0.50 Crore — ranking #4807 of 12657 by surplus magnitude.

### Import growth of 17.05% CAGR signals rising demand for Toilet Linen of Other Textile Materials

India's imports under HSN Code 63079012 have grown at 17.05% CAGR, reaching ₹0.18 Crore in FY 2024-25.

### HSN Code 63079012 contributes 0.02% of Sub-Chapter 6307 exports — ranked #13

Among the 14 HSN codes under Sub-Chapter 6307, HSN Code 63079012 ranks #13 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #13).

## 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 |
| #13 | HSN Code 63079012: Toilet Linen of Other Textile Materials (this hsn code) | < ₹1 Crore |