Chapter 52 of the GST framework covers Cotton, and HSN Code 52010012 specifically identifies Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas). Tax rates applicable include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 52 – Cotton
Below are related HSN codes from Chapter 52 – Cotton for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Cotton... | 52010011 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010013 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010014 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010015 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010019 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010020 | Cotton, Not Carded Or Combed Cotton, Not Carded Or... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010021 | Cotton, Not Carded Or Combed - Cotton, Not Carded ... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010022 | Cotton, Not Carded Or Combed - Cotton, Not Carded ... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010023 | Cotton, Not Carded Or Combed - Cotton, Not Carded ... | 2.50% | 2.50% | 5.00% |
| Cotton... | 52010024 | Cotton, Not Carded Or Combed - Cotton, Not Carded ... | 2.50% | 2.50% | 5.00% |
GST Rates for HSN 52010012
The taxation of Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas) under HSN Code 52010012 depends on supply location. Intrastate transactions require CGST at 2.50% and SGST/UTGST at 2.50%. Interstate supplies are charged IGST at 5.00%. Invoices should consistently use kg. for Cotton goods under Chapter 52.
Who Should Use HSN Code 52010012?
Every entity transacting in Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas) must quote HSN Code 52010012 on invoices. This includes traders, distributors, and e-commerce sellers operating under Cotton. Chapter 52 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas) market requires essential registrations. GST registration enables legal tax collection on HSN 52010012 goods. For cross-border trade in Cotton items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Proper use of HSN Code 52010012 for Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas) streamlines audit processes and supports valid credit claims. Stay updated on 2.50%, 2.50%, and 5.00% rates for Chapter 52 – Cotton through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
Where can I find the official GST rate for HSN 52010012?
Official GST rates for Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas) under HSN 52010012 are published in government notifications and the CBIC website. Current rates are CGST 2.50%, SGST/UTGST 2.50%, and IGST 5.00%.
Do online marketplaces need to mention HSN 52010012?
Yes, online marketplaces and e-commerce operators selling Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas) must mention HSN Code 52010012 on invoices. This Cotton classification applies to all sales channels under Chapter 52.
What documents are needed for company registration to trade in Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas)?
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas) under HSN 52010012.
How often do GST rates change for Cotton products?
GST rates for Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32") And Below (E. G. Oomras, Yellow Picking, Assam Comillas) and other Cotton products under Chapter 52 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.50%, 2.50%, and 5.00% revisions.
