Chapter 52 of the GST framework covers Cotton, and HSN Code 52041130 specifically identifies Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Containing 85% Or More By Weight Of Cotton : Embroidery Cotton Thread for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Containing 85% Or More By Weight Of Cotton : Embroidery Cotton Thread. 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 N.a.
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 52041130
Goods classified as Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Containing 85% Or More By Weight Of Cotton : Embroidery Cotton Thread under HSN 52041130 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 N.a as the measurement standard for Chapter 52 – Cotton products.
Who Should Use HSN Code 52041130?
Any business engaged in supplying Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Containing 85% Or More By Weight Of Cotton : Embroidery Cotton Thread must apply HSN 52041130 on invoices. The Cotton category under Chapter 52 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Containing 85% Or More By Weight Of Cotton : Embroidery Cotton Thread? Secure GST registration to handle taxes on HSN 52041130 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 52041130 for Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Containing 85% Or More By Weight Of Cotton : Embroidery Cotton Thread 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)
Which chapter does HSN Code 52041130 belong to?
HSN Code 52041130 falls under Chapter 52 – Cotton in the GST tariff schedule. This chapter covers various goods including Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Containing 85% Or More By Weight Of Cotton : Embroidery Cotton Thread.
Is IGST applicable on Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Containing 85% Or More By Weight Of Cotton : Embroidery Cotton Thread?
Yes, IGST at 5.00% is applicable when Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Containing 85% Or More By Weight Of Cotton : Embroidery Cotton Thread is supplied interstate or imported. For local sales within a state, CGST at 2.50% and SGST/UTGST at 2.50% apply instead.
Can e-commerce sellers use HSN Code 52041130?
Yes, e-commerce sellers dealing in Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Containing 85% Or More By Weight Of Cotton : Embroidery Cotton Thread must use HSN 52041130 on their invoices. This applies to all online platforms operating under Cotton classification.
How do I start an import business for Cotton goods?
To import goods under Cotton, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
