52041900 is the designated HSN classification for Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other, categorized under Chapter 52 – Cotton in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 for interstate supplies. Quantities are measured in kg. for billing purposes.
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 52041900
The tax structure for Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other under HSN Code 52041900 follows a dual taxation model. CGST is levied at 0.025 and SGST/UTGST at 0.025 for intrastate sales. Interstate transactions attract IGST at 0.05. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 52 – Cotton.
Who Should Use HSN Code 52041900?
All businesses supplying Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other are obligated to use HSN 52041900 on tax invoices. From producers to retailers within Cotton, Chapter 52 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other? Secure GST registration to handle taxes on HSN 52041900 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 52041900 for Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 52 – Cotton should monitor rate updates (0.025, 0.025, 0.05) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 52041900 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 52041900 for accurate classification of Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other.
Can I claim input tax credit on Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other purchases?
Yes, registered businesses can claim input tax credit on Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other purchases made under HSN 52041900. Ensure your supplier mentions correct HSN code and GST rates (0.025, 0.025) on the invoice.
What is the difference between CGST and IGST for HSN 52041900?
CGST at 0.025 plus SGST/UTGST at 0.025 applies when Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other is sold within the same state. IGST at 0.05 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other domestically?
No, Import Export Code is only required if you plan to import or export Cotton Sewing Thread, Whether Or Not Put Up For Retail Sale - Not Put Up For Retail Sale : Other internationally. For domestic trade within Cotton, GST registration is sufficient.
