Chapter 52 of the GST framework covers Cotton, and HSN Code 52010014 specifically identifies Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Over 24.5 Mm(31/32) To 28 Mm 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 Length Over 24.5 Mm(31/32) To 28 Mm. 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... | 52010012 | 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... | 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 52010014
The taxation of Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Over 24.5 Mm(31/32) To 28 Mm under HSN Code 52010014 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 52010014?
Manufacturers, wholesalers, retailers, and exporters dealing in Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Over 24.5 Mm(31/32) To 28 Mm are required to mention HSN 52010014 on all tax documents. This classification under Cotton applies to businesses of all sizes operating within Chapter 52. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Commencing trade in Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Over 24.5 Mm(31/32) To 28 Mm? Secure GST registration to handle taxes on HSN 52010014 classified goods. Businesses with international operations in Cotton need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate application of HSN Code 52010014 for Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Over 24.5 Mm(31/32) To 28 Mm enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 52 – Cotton should monitor rate updates (2.50%, 2.50%, 5.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 52010014?
The standard unit of measurement for Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Over 24.5 Mm(31/32) To 28 Mm under HSN Code 52010014 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 52010014 mandatory for small businesses?
Yes, businesses dealing in Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Over 24.5 Mm(31/32) To 28 Mm must use HSN 52010014 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Over 24.5 Mm(31/32) To 28 Mm?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 52010014 for Cotton goods before invoicing.
Do I need AD Code registration for exporting Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Over 24.5 Mm(31/32) To 28 Mm?
Yes, AD Code registration is required for exporters dealing in Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Length Over 24.5 Mm(31/32) To 28 Mm under Cotton. This registration links your bank account to process foreign currency payments from overseas buyers.
