--- title: "6601 HSN Code | HSN Code for Umbrellas & sun umbrellas in India" description: "Know more about 6601 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6601 covering Umbrellas & sun umbrellas." canonical: "https://busy.in/hsn/sub-chapter-6601/" --- # HSN Sub-chapter 6601: Umbrellas & sun umbrellas Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) Part of [Chapter 66: Umbrellas, Walking Sticks & Whips](https://busy.in/hsn/chapter-66/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 66011000 | [Garden or similar umbrellas](https://busy.in/hsn/hsn-66011000/) | | 66019100 | [Umbrellas & Sun Umbrellas with Telescopic Shaft](https://busy.in/hsn/hsn-66019100/) | | 66019900 | [Other Umbrellas & Sun Umbrellas](https://busy.in/hsn/hsn-66019900/) | ## Frequently asked questions ### What products are classified under HSN 6601 It includes Umbrellas & sun umbrellas ### Is the composition scheme suitable if I mainly trade Umbrellas & sun umbrellas? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### Can I claim ITC on inputs and services used for Umbrellas & sun umbrellas? If your outward supply of Umbrellas & sun umbrellas is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### Do spares or accessories of Umbrellas & sun umbrellas follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### How are warranty replacements of Umbrellas & sun umbrellas 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 Umbrellas & sun umbrellas, 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. ### What are the e‑way bill and e‑invoice points while moving Umbrellas & sun umbrellas? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ## India's trade performance: HSN Sub-Chapter 6601 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹35 Cr (+23.38% YoY) — 0.0010% of India's total exports - Imports: ₹176 Cr (+18.17% YoY) — 0.0029% of India's total imports - Trade balance: −₹141 Cr (Deficit); surplus rank #749 of 1233 sub-chapters - Share of Chapter 66: 78.97% of its exports; import side 39.83% - Rank within Chapter 66: #1 of 3 by export value; import-side #2 ### Key metrics - Export CAGR: 16.95% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #950 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +81.95% in FY 2021-22 - Contribution to Ch. 66: 78.97% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 6601 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. 66 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 66 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 13.78 | 0.0006% | — | 60.62% | 110.00 | 0.0031% | — | 42.03% | −96.22 | #982 | | FY 2019-20 | 12.16 | 0.0006% | −11.76% | 55.27% | 113.48 | 0.0034% | +3.16% | 47.23% | −101.32 | #990 | | FY 2020-21 | 10.58 | 0.0005% | −12.99% | 50.57% | 63.90 | 0.0022% | −43.69% | 39.09% | −53.32 | #988 | | FY 2021-22 | 19.25 | 0.0006% | +81.95% | 67.81% | 71.93 | 0.0016% | +12.57% | 40.42% | −52.68 | #976 | | FY 2022-23 | 23.78 | 0.0007% | +23.53% | 63.24% | 121.92 | 0.0021% | +69.50% | 38.05% | −98.14 | #966 | | FY 2023-24 | 28.57 | 0.0008% | +20.14% | 76.29% | 148.82 | 0.0026% | +22.06% | 36.04% | −120.25 | #965 | | FY 2024-25 | 35.25 | 0.0010% | +23.38% | 78.97% | 175.86 | 0.0029% | +18.17% | 39.83% | −140.61 | #950 | - CAGR (7-year): exports 16.95%/yr, imports 8.13%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 6601 export-import analysis ### Consistent export growth: 16.95% CAGR over 7 years India's exports under HSN Sub-Chapter 6601 have grown at a compound annual rate of 16.95% over 7 fiscal years, rising from ₹13.78 Crore in FY 2018-19 to ₹35.25 Crore in FY 2024-25. ### HSN Sub-Chapter 6601 ranked #950 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 6601 ranks #950 out of 1233 sub-chapters by total export value. Within Chapter 66, it ranks #1 of 3. By trade surplus, it ranks #749 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 6601 exports The strongest single-year export movement for HSN Sub-Chapter 6601 was recorded in FY 2021-22, when exports surged by 81.95% over the prior year. ### India records a trade deficit of ₹140.61 Crore in HSN Sub-Chapter 6601 goods In FY 2024-25, India's imports of ₹175.86 Cr exceeded exports of ₹35.25 Cr, resulting in a trade deficit of ₹140.61 Crore — ranking #749 of 1233 by surplus magnitude. ### Import growth of 8.13% CAGR signals stable import dependency for Umbrellas & sun umbrellas India's imports under HSN Sub-Chapter 6601 have grown at 8.13% CAGR, reaching ₹175.86 Crore in FY 2024-25. ### HSN Sub-Chapter 6601 contributes 78.97% of Chapter 66 exports — ranked #1 Among the 3 sub-chapters under Chapter 66, HSN Sub-Chapter 6601 ranks #1 by export value — accounting for 78.97% of the chapter's total exports in FY 2024-25. On the import side, it holds 39.83% share (rank #2). ## Related Sub-Chapters in Chapter 66 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 6601: Umbrellas & sun umbrellas (this hsn sub-chapter) | ₹35 Cr | | #2 | [HSN Sub-Chapter 6603: Articles for headings 6601-6602](https://busy.in/hsn/sub-chapter-6603/) | ₹6 Cr | | #3 | [HSN Sub-Chapter 6602: Walking sticks and whips](https://busy.in/hsn/sub-chapter-6602/) | ₹3 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 6602 | [Walking sticks and whips](https://busy.in/hsn/sub-chapter-6602/) | | 6603 | [Articles for headings 6601-6602](https://busy.in/hsn/sub-chapter-6603/) |