Chapter 52 of the GST framework covers Cotton, and HSN Code 52010025 specifically identifies Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 32.0 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: Other: Of Staple Length Exceeding 32.0 Mm. Tax rates applicable include CGST at 0.025, SGST/UTGST at 0.025, and IGST at 0.05 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... | 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% |
GST Rates for HSN 52010025
Goods classified as Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 32.0 Mm under HSN 52010025 are taxed based on transaction type. Local sales attract CGST at 0.025 plus SGST/UTGST at 0.025. For supplies crossing state boundaries, IGST at 0.05 applies. Documentation must reflect kg. as the measurement standard for Chapter 52 – Cotton products.
Who Should Use HSN Code 52010025?
Traders, manufacturers, and importers of Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 32.0 Mm are required to mention HSN Code 52010025 on all GST documents. This Cotton classification under Chapter 52 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Starting a business involving Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 32.0 Mm? GST registration is mandatory for collecting and remitting taxes on HSN 52010025 goods. Companies planning international trade within Cotton must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 52010025 accurately for Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 32.0 Mm avoids compliance issues and facilitates credit claims. Monitor changes to 0.025, 0.025, and 0.05 rates for Chapter 52 – Cotton to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 52010025?
The standard unit of measurement for Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 32.0 Mm under HSN Code 52010025 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 52010025 mandatory for small businesses?
Yes, businesses dealing in Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 32.0 Mm must use HSN 52010025 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: Other: Of Staple Length Exceeding 32.0 Mm?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 52010025 for Cotton goods before invoicing.
Do I need AD Code registration for exporting Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 32.0 Mm?
Yes, AD Code registration is required for exporters dealing in Cotton, Not Carded Or Combed - Cotton, Not Carded Or Combed: Other: Of Staple Length Exceeding 32.0 Mm under Cotton. This registration links your bank account to process foreign currency payments from overseas buyers.
