Chapter 52 of the GST framework covers Cotton, and HSN Code 52051290 specifically identifies Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Excee... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Excee.... 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 52051290
Goods classified as Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Excee... under HSN 52051290 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 52051290?
Traders, manufacturers, and importers of Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Excee... are required to mention HSN Code 52051290 on all GST documents. This Cotton classification under Chapter 52 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Entering the Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Excee... market requires essential registrations. GST registration enables legal tax collection on HSN 52051290 goods. For cross-border trade in Cotton items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Correct HSN Code 52051290 application for Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Excee... ensures smooth input credit utilization and assessment processes. Track 0.025, 0.025, and 0.05 rate changes for Chapter 52 – Cotton through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
HSN Code 52051290 falls under Chapter 52 – Cotton in the GST tariff schedule. This chapter covers various goods including Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Excee....
Yes, IGST at 0.05 is applicable when Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Excee... is supplied interstate or imported. For local sales within a state, CGST at 0.025 and SGST/UTGST at 0.025 apply instead.
Yes, e-commerce sellers dealing in Cotton Yarn (Other Than Sewing Thread),Containing 85% Or More By Weight Of Cotton,Not Put Up For Retail Sale - Single Yarn, Of Uncombed Fibres : Measuring Less Than 714.29 Decitex But Not Less Than 232.56 Decitex (Exceeding 14 Metric Number But Not Excee... must use HSN 52051290 on their invoices. This applies to all online platforms operating under Cotton classification.
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.
