--- title: "HSN Code for Pillowcases of Cotton | HSN 63079091 GST Rate" description: "Find HSN and GST Rates for 63079091 related to Pillowcases of Cotton with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-63079091/" --- # HSN Code 63079091: Pillowcases 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 : Textile face masks, without a replaceable filter or mechanical parts, including surgical mask and disposable face mask made of non-woven textile (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Other : Textile face masks, without a replaceable filter or mechanical parts, including surgical mask and disposable face mask made of non-woven textile | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 63079091 ? It includes Sets of Worn Clothing, Rags, and Other Textile Articles ### Does packaging or labelling change the GST for Pillowcases 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. ### Can we claim ITC on inputs used to trade Pillowcases 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. ### How much GST applies to Pillowcases of Cotton? Under HSN 63079091, Pillowcases of Cotton attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Pillowcases 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. ### Do e‑way bill and e‑invoice apply for Pillowcases 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. ## India's trade performance: HSN Code 63079091 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹40 Cr (+0.33% YoY) — 0.0011% of India's total exports - Imports: ₹10 Cr (+75.65% YoY) — 0.0002% of India's total imports - Trade balance: ₹30 Cr (Surplus); surplus rank #2536 of 12657 HSN codes - Share of Sub-Chapter 6307: 1.06% of its exports; import side 1.61% - Rank within Sub-Chapter 6307: #8 of 14 by export value; import-side #7 ### Key metrics - National export rank: #3933 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +0.33% in FY 2024-25 - Contribution to Sub-Ch. 6307: 1.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 63079091 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | 39.77 | 0.0011% | — | 1.33% | 5.79 | 0.0001% | — | 0.96% | +33.98 | #3842 | | FY 2024-25 | 39.90 | 0.0011% | +0.33% | 1.06% | 10.17 | 0.0002% | +75.65% | 1.61% | +29.73 | #3933 | ## Key trade insights: HSN Code 63079091 export-import analysis ### Export snapshot for HSN Code 63079091 India exported ₹39.90 Crore worth of Pillowcases of Cotton in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 63079091 ranked #3933 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 63079091 ranks #3933 out of 12657 HSN codes by total export value. Within Sub-Chapter 6307, it ranks #8 of 14. By trade surplus, it ranks #2536 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 63079091 exports The strongest single-year export movement for HSN Code 63079091 was recorded in FY 2024-25, when exports surged by 0.33% over the prior year. ### India maintains a trade surplus of ₹29.73 Crore in HSN Code 63079091 goods In FY 2024-25, India's exports of ₹39.90 Cr exceeded imports of ₹10.17 Cr, resulting in a trade surplus of ₹29.73 Crore — ranking #2536 of 12657 by surplus magnitude. ### HSN Code 63079091 contributes 1.06% of Sub-Chapter 6307 exports — ranked #8 Among the 14 HSN codes under Sub-Chapter 6307, HSN Code 63079091 ranks #8 by export value — accounting for 1.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.61% share (rank #7). ## 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 (this hsn code) | ₹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 |