Under the GST regime, HSN Code 52010013 classifies Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32") within Chapter 52 – Cotton. This code is essential for businesses to correctly calculate and remit taxes on Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32"). The applicable rates are CGST at 2.50%, SGST/UTGST at 2.50% for within-state sales, and IGST at 5.00% for interstate supplies. Goods are quantified using 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... 52010012 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 52010013

Goods classified as Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32") under HSN 52010013 are taxed based on transaction type. Local sales attract CGST at 2.50% plus SGST/UTGST at 2.50%. For supplies crossing state boundaries, IGST at 5.00% applies. Documentation must reflect kg. as the measurement standard for Chapter 52 – Cotton products.

Who Should Use HSN Code 52010013?

Any business engaged in supplying Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32") must apply HSN 52010013 on invoices. The Cotton category under Chapter 52 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.

Business Registration Requirements

Entering the Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32") market requires essential registrations. GST registration enables legal tax collection on HSN 52010013 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

Accurate HSN Code 52010013 usage for Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32") simplifies reconciliation and protects against penalties. Keep current with 2.50%, 2.50%, and 5.00% updates for Chapter 52 – Cotton to ensure ongoing compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 52010013 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 52010013 for accurate classification of Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32").

Can I claim input tax credit on Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32") purchases?

Yes, registered businesses can claim input tax credit on Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32") purchases made under HSN 52010013. Ensure your supplier mentions correct HSN code and GST rates (2.50%, 2.50%) on the invoice.

What is the difference between CGST and IGST for HSN 52010013?

CGST at 2.50% plus SGST/UTGST at 2.50% applies when Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32") is sold within the same state. IGST at 5.00% is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32") domestically?

No, Import Export Code is only required if you plan to import or export Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Exceeding 20.5Mm (26/32") But Not Exceeding 24.5Mm (30/32") internationally. For domestic trade within Cotton, GST registration is sufficient.

More HSN codes from Chapter 52

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