---
title: "6107 HSN Code | HSN Code for Men’s underpants & nightwear in India"
description: "Know more about 6107 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6107 covering Men’s underpants & nightwear."
canonical: "https://busy.in/hsn/sub-chapter-6107/"
---

# HSN Sub-chapter 6107: Men’s underpants & nightwear

Men’S Or Boys’ Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted

Part of [Chapter 61: Knitted Apparel & Clothing Accessories](https://busy.in/hsn/chapter-61/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 61071100 | [Underpants And Briefs \| Of Cotton](https://busy.in/hsn/hsn-61071100/) |
| 61071210 | [Synthetic underpants](https://busy.in/hsn/hsn-61071210/) |
| 61071220 | [Underpants of artificial fibres](https://busy.in/hsn/hsn-61071220/) |
| 61071910 | [Men's or Boys' Shirts of Synthetic Fibers](https://busy.in/hsn/hsn-61071910/) |
| 61071990 | [Other Men's or Boys' Shirts Made of Synthetic Fibers](https://busy.in/hsn/hsn-61071990/) |
| 61072100 | [Cotton Night Shirts & Pyjamas: Sale Value Exceeding Rs. 1000](https://busy.in/hsn/hsn-61072100/) |
| 61072210 | [Women's or Girls' Blouses and Shirts of Synthetic Fibers](https://busy.in/hsn/hsn-61072210/) |
| 61072220 | [Artificial Fiber Night Shirts/Pyjamas (> Rs. 1000)](https://busy.in/hsn/hsn-61072220/) |
| 61072910 | [Men's or Boys' Jackets of Synthetic Fibers](https://busy.in/hsn/hsn-61072910/) |
| 61072920 | [Nightshirts & Pyjamas of Wool or Fine Animal Hair](https://busy.in/hsn/hsn-61072920/) |
| 61072990 | [Other Men's or Boys' Jackets Made of Synthetic Fibers](https://busy.in/hsn/hsn-61072990/) |
| 61079110 | [Women's or Girls' Suits and Ensembles](https://busy.in/hsn/hsn-61079110/) |
| 61079190 | [Cotton garments over Rs. 1000](https://busy.in/hsn/hsn-61079190/) |
| 61079210 | [Men'/Boys' Artificial Underpants/Nightshirts](https://busy.in/hsn/hsn-61079210/) |
| 61079220 | [Babies' Wool/Fine Animal Hair Garments](https://busy.in/hsn/hsn-61079220/) |
| 61079910 | [Silk Undergarments (Men’s/Boys’, >Rs. 1000)](https://busy.in/hsn/hsn-61079910/) |
| 61079920 | [Women's or Girls' Dresses of Synthetic Fibers](https://busy.in/hsn/hsn-61079920/) |
| 61079990 | [Other Textile Undergarments (Men’s/Boys’, >Rs. 1000)](https://busy.in/hsn/hsn-61079990/) |

## Frequently asked questions

### What products are classified under HSN 6107

It includes Men’s underpants & nightwear

### How are warranty replacements of Men’s underpants & nightwear handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### If I repair and return Men’s underpants & nightwear, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Any special steps when selling Men’s underpants & nightwear through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### How do I bill a kit or combo that includes Men’s underpants & nightwear?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### How should I document Men’s underpants & nightwear sent for job work?

Use a delivery challan for sending Men’s underpants & nightwear to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 6107 (FY 2024-25)

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

- Exports: ₹5,882 Cr (+29.61% YoY) — 0.1588% of India's total exports
- Imports: ₹163 Cr (+68.30% YoY) — 0.0027% of India's total imports
- Trade balance: ₹5,719 Cr (Surplus); surplus rank #65 of 1233 sub-chapters
- Share of Chapter 61: 9.02% of its exports; import side 2.64%
- Rank within Chapter 61: #4 of 17 by export value; import-side #11

### Key metrics

- Export CAGR: 6.18% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #119 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +33.61% in FY 2021-22
- Contribution to Ch. 61: 9.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 6107

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 Ch. 61 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 61 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4,105.46 | 0.1789% | — | 7.51% | 87.93 | 0.0024% | — | 2.70% | +4,017.53 | #100 |
| FY 2019-20 | 3,832.32 | 0.1735% | −6.65% | 7.20% | 51.78 | 0.0015% | −41.11% | 1.47% | +3,780.54 | #109 |
| FY 2020-21 | 4,021.92 | 0.1870% | +4.95% | 8.58% | 37.03 | 0.0013% | −28.49% | 1.28% | +3,984.89 | #109 |
| FY 2021-22 | 5,373.66 | 0.1712% | +33.61% | 8.81% | 75.51 | 0.0017% | +103.92% | 1.67% | +5,298.15 | #105 |
| FY 2022-23 | 5,007.97 | 0.1383% | −6.81% | 8.10% | 169.22 | 0.0029% | +124.10% | 2.59% | +4,838.75 | #127 |
| FY 2023-24 | 4,538.50 | 0.1254% | −9.37% | 8.13% | 96.88 | 0.0017% | −42.75% | 1.83% | +4,441.62 | #142 |
| FY 2024-25 | 5,882.15 | 0.1588% | +29.61% | 9.02% | 163.05 | 0.0027% | +68.30% | 2.64% | +5,719.10 | #119 |

- CAGR (7-year): exports 6.18%/yr, imports 10.84%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 6107 export-import analysis

### Consistent export growth: 6.18% CAGR over 7 years

India's exports under HSN Sub-Chapter 6107 have grown at a compound annual rate of 6.18% over 7 fiscal years, rising from ₹4,105.46 Crore in FY 2018-19 to ₹5,882.15 Crore in FY 2024-25.

### HSN Sub-Chapter 6107 ranked #119 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 6107 ranks #119 out of 1233 sub-chapters by total export value. Within Chapter 61, it ranks #4 of 17. By trade surplus, it ranks #65 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 6107 exports

The strongest single-year export movement for HSN Sub-Chapter 6107 was recorded in FY 2021-22, when exports surged by 33.61% over the prior year.

### India maintains a trade surplus of ₹5,719.10 Crore in HSN Sub-Chapter 6107 goods

In FY 2024-25, India's exports of ₹5,882.15 Cr exceeded imports of ₹163.05 Cr, resulting in a trade surplus of ₹5,719.10 Crore — ranking #65 of 1233 by surplus magnitude.

### Import growth of 10.84% CAGR signals rising demand for Men’s underpants & nightwear

India's imports under HSN Sub-Chapter 6107 have grown at 10.84% CAGR, reaching ₹163.05 Crore in FY 2024-25.

### HSN Sub-Chapter 6107 contributes 9.02% of Chapter 61 exports — ranked #4

Among the 17 sub-chapters under Chapter 61, HSN Sub-Chapter 6107 ranks #4 by export value — accounting for 9.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.64% share (rank #11).

## Related Sub-Chapters in Chapter 61

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 6109: Knitted T-shirts](https://busy.in/hsn/sub-chapter-6109/) | ₹20,113 Cr |
| #2 | [HSN Sub-Chapter 6111: Babies’ knitted garments](https://busy.in/hsn/sub-chapter-6111/) | ₹9,146 Cr |
| #3 | [HSN Sub-Chapter 6105: Men’s or boys’ shirts](https://busy.in/hsn/sub-chapter-6105/) | ₹6,113 Cr |
| #4 | HSN Sub-Chapter 6107: Men’s underpants & nightwear (this hsn sub-chapter) | ₹5,882 Cr |
| #5 | [HSN Sub-Chapter 6104: Women’s knitted or crocheted clothing](https://busy.in/hsn/sub-chapter-6104/) | ₹5,204 Cr |
| #6 | [HSN Sub-Chapter 6108: Women’s knitted garments](https://busy.in/hsn/sub-chapter-6108/) | ₹4,927 Cr |
| #7 | [HSN Sub-Chapter 6114: Knitted/crocheted garments](https://busy.in/hsn/sub-chapter-6114/) | ₹3,441 Cr |
| #8 | [HSN Sub-Chapter 6110: Carbon products](https://busy.in/hsn/sub-chapter-6110/) | ₹3,359 Cr |
| #9 | [HSN Sub-Chapter 6103: Men’s Suits & Jackets](https://busy.in/hsn/sub-chapter-6103/) | ₹3,223 Cr |
| #10 | [HSN Sub-Chapter 6115: Panty hose, tights, stockings, socks](https://busy.in/hsn/sub-chapter-6115/) | ₹1,532 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 6101 | [Knitted men’s overcoats](https://busy.in/hsn/sub-chapter-6101/) |
| 6102 | [Knitted/coated women’s overcoats](https://busy.in/hsn/sub-chapter-6102/) |
| 6103 | [Men’s Suits & Jackets](https://busy.in/hsn/sub-chapter-6103/) |
| 6104 | [Women’s knitted or crocheted clothing](https://busy.in/hsn/sub-chapter-6104/) |
| 6105 | [Men’s or boys’ shirts](https://busy.in/hsn/sub-chapter-6105/) |
| 6106 | [Female’s Blouses, Knitted, Crocheted](https://busy.in/hsn/sub-chapter-6106/) |
| 6108 | [Women’s knitted garments](https://busy.in/hsn/sub-chapter-6108/) |
| 6109 | [Knitted T-shirts](https://busy.in/hsn/sub-chapter-6109/) |
| 6110 | [Carbon products](https://busy.in/hsn/sub-chapter-6110/) |
| 6111 | [Babies’ knitted garments](https://busy.in/hsn/sub-chapter-6111/) |
| 6112 | [Knitted track suits](https://busy.in/hsn/sub-chapter-6112/) |
| 6113 | [Fresh fish](https://busy.in/hsn/sub-chapter-6113/) |
| 6114 | [Knitted/crocheted garments](https://busy.in/hsn/sub-chapter-6114/) |
| 6115 | [Panty hose, tights, stockings, socks](https://busy.in/hsn/sub-chapter-6115/) |
| 6116 | [Gloves, Mittens, Knitted or Crocheted](https://busy.in/hsn/sub-chapter-6116/) |
| 6117 | [Knitted Clothing Accessories, Parts](https://busy.in/hsn/sub-chapter-6117/) |