--- title: "HSN Code for Pillowcases of Other Textile Materials | HSN 63079099 GST Rate" description: "Find HSN and GST Rates for 63079099 related to Pillowcases of Other Textile Materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-63079099/" --- # HSN Code 63079099: Pillowcases 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 : Other (sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Other : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 63079099 ? It includes Embroidery Machines ### Any common misclassification issue with Pillowcases 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. ### Does packaging or labelling change the GST for Pillowcases 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 Pillowcases 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. ### How should mixed supplies be billed when Pillowcases 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 Pillowcases of Other Textile Materials; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Pillowcases 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 much GST applies to Pillowcases of Other Textile Materials? Under HSN 63079099, Pillowcases of Other Textile Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 63079099 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹553 Cr (+6.26% YoY) — 0.0150% of India's total exports - Imports: ₹390 Cr (+4.36% YoY) — 0.0064% of India's total imports - Trade balance: ₹163 Cr (Surplus); surplus rank #1286 of 12657 HSN codes - Share of Sub-Chapter 6307: 14.64% of its exports; import side 61.79% - Rank within Sub-Chapter 6307: #3 of 14 by export value; import-side #1 ### Key metrics - National export rank: #924 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +6.26% in FY 2024-25 - Contribution to Sub-Ch. 6307: 14.64% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 63079099 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 | 519.94 | 0.0144% | — | 17.45% | 373.68 | 0.0067% | — | 61.84% | +146.26 | #928 | | FY 2024-25 | 552.50 | 0.0150% | +6.26% | 14.64% | 389.96 | 0.0064% | +4.36% | 61.79% | +162.54 | #924 | ## Key trade insights: HSN Code 63079099 export-import analysis ### Export snapshot for HSN Code 63079099 India exported ₹552.50 Crore worth of Pillowcases of Other Textile Materials in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 63079099 ranked #924 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 63079099 ranks #924 out of 12657 HSN codes by total export value. Within Sub-Chapter 6307, it ranks #3 of 14. By trade surplus, it ranks #1286 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 63079099 exports The strongest single-year export movement for HSN Code 63079099 was recorded in FY 2024-25, when exports surged by 6.26% over the prior year. ### India maintains a trade surplus of ₹162.54 Crore in HSN Code 63079099 goods In FY 2024-25, India's exports of ₹552.50 Cr exceeded imports of ₹389.96 Cr, resulting in a trade surplus of ₹162.54 Crore — ranking #1286 of 12657 by surplus magnitude. ### HSN Code 63079099 contributes 14.64% of Sub-Chapter 6307 exports — ranked #3 Among the 14 HSN codes under Sub-Chapter 6307, HSN Code 63079099 ranks #3 by export value — accounting for 14.64% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 61.79% share (rank #1). ## 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 (this hsn code) | ₹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 |