--- title: "HSN Code for Other Toilet Linen Articles | HSN 63079013 GST Rate" description: "Find HSN and GST Rates for 63079013 related to Other Toilet Linen Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-63079013/" --- # HSN Code 63079013: Other Toilet Linen Articles - [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 man-made fibres (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Other : Dress materials hand printed : Of man-made fibres | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 63079013 ? It includes Pillowcases of Cotton ### Can we claim ITC on inputs used to trade Other Toilet Linen Articles? 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 Other Toilet Linen Articles? 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 Other Toilet Linen Articles? Under HSN 63079013, Other Toilet Linen Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Toilet Linen Articles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other Toilet Linen Articles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Toilet Linen Articles; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Toilet Linen Articles? 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. ## India's trade performance: HSN Code 63079013 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹55 Cr (−17.91% YoY) — 0.0015% of India's total exports - Imports: < ₹1 Crore (−75.21% YoY) — 0.0000% of India's total imports - Trade balance: ₹54 Cr (Surplus); surplus rank #2087 of 12657 HSN codes - Share of Sub-Chapter 6307: 1.44% of its exports; import side 0.05% - Rank within Sub-Chapter 6307: #7 of 14 by export value; import-side #12 ### Key metrics - Export CAGR: 4.54% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3504 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +206.92% in FY 2019-20 - Contribution to Sub-Ch. 6307: 1.44% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 63079013 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 | 41.77 | 0.0018% | — | 1.14% | < ₹1 Crore | 0.0000% | — | 0.10% | +41.44 | #3149 | | FY 2019-20 | 128.20 | 0.0058% | +206.92% | 4.44% | 1.17 | 0.0000% | +254.55% | 0.31% | +127.03 | #1734 | | FY 2020-21 | 22.43 | 0.0010% | −82.50% | 0.79% | < ₹1 Crore | 0.0000% | −41.88% | 0.05% | +21.75 | #4046 | | FY 2021-22 | 37.18 | 0.0012% | +65.76% | 1.05% | < ₹1 Crore | 0.0000% | −17.65% | 0.07% | +36.62 | #3776 | | FY 2022-23 | 110.18 | 0.0030% | +196.34% | 3.71% | 1.06 | 0.0000% | +89.29% | 0.22% | +109.12 | #2404 | | FY 2023-24 | 66.43 | 0.0018% | −39.71% | 2.23% | 1.17 | 0.0000% | +10.38% | 0.19% | +65.26 | #3147 | | FY 2024-25 | 54.53 | 0.0015% | −17.91% | 1.44% | < ₹1 Crore | 0.0000% | −75.21% | 0.05% | +54.24 | #3504 | - CAGR (7-year): exports 4.54%/yr, imports -2.13%/yr (consistently Surplus) ## Key trade insights: HSN Code 63079013 export-import analysis ### Consistent export growth: 4.54% CAGR over 7 years India's exports under HSN Code 63079013 have grown at a compound annual rate of 4.54% over 7 fiscal years, rising from ₹41.77 Crore in FY 2018-19 to ₹54.53 Crore in FY 2024-25. ### HSN Code 63079013 ranked #3504 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 63079013 ranks #3504 out of 12657 HSN codes by total export value. Within Sub-Chapter 6307, it ranks #7 of 14. By trade surplus, it ranks #2087 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 63079013 exports The strongest single-year export movement for HSN Code 63079013 was recorded in FY 2019-20, when exports surged by 206.92% over the prior year. ### India maintains a trade surplus of ₹54.24 Crore in HSN Code 63079013 goods In FY 2024-25, India's exports of ₹54.53 Cr exceeded imports of ₹0.29 Cr, resulting in a trade surplus of ₹54.24 Crore — ranking #2087 of 12657 by surplus magnitude. ### Import growth of -2.13% CAGR signals stable import dependency for Other Toilet Linen Articles India's imports under HSN Code 63079013 have grown at -2.13% CAGR, reaching ₹0.29 Crore in FY 2024-25. ### HSN Code 63079013 contributes 1.44% of Sub-Chapter 6307 exports — ranked #7 Among the 14 HSN codes under Sub-Chapter 6307, HSN Code 63079013 ranks #7 by export value — accounting for 1.44% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #12). ## 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 (this hsn code) | ₹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 |