HSN Code 52010022 provides the tax classification for Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 20.0 Mm But Not Exceeding 24.5 Mm under Chapter 52 – Cotton of the GST tariff. Businesses dealing in Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 20.0 Mm But Not Exceeding 24.5 Mm must use this code for proper invoicing and return filing. Applicable taxes include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00%. The recognized 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... | 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... | 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 52010022
Goods classified as Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 20.0 Mm But Not Exceeding 24.5 Mm under HSN 52010022 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 52010022?
Manufacturers, wholesalers, retailers, and exporters dealing in Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 20.0 Mm But Not Exceeding 24.5 Mm are required to mention HSN 52010022 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
Planning to trade in Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 20.0 Mm But Not Exceeding 24.5 Mm? Complete GST registration to legally collect taxes on goods under HSN 52010022. Businesses importing or exporting Cotton products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Proper use of HSN Code 52010022 for Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 20.0 Mm But Not Exceeding 24.5 Mm 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)
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 52010022 for accurate classification of Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 20.0 Mm But Not Exceeding 24.5 Mm.
Yes, registered businesses can claim input tax credit on Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 20.0 Mm But Not Exceeding 24.5 Mm purchases made under HSN 52010022. Ensure your supplier mentions correct HSN code and GST rates (2.50%, 2.50%) on the invoice.
CGST at 2.50% plus SGST/UTGST at 2.50% applies when Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 20.0 Mm But Not Exceeding 24.5 Mm is sold within the same state. IGST at 5.00% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 20.0 Mm But Not Exceeding 24.5 Mm internationally. For domestic trade within Cotton, GST registration is sufficient.